DR.De Ruyck Dirk: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DR.De Ruyck Dirk
Largest movements
- Cash -€31,439
down €31,439 (-41.8%), from €75,252 to €43,813
mainly Net result for the year (-€26,939) and Other debts (-€8,522)
- Tangible fixed assets -€6,628
down €6,628 (-100%), from €6,628 to €0
- Receivables within one year +€3,442
up €3,442, from €0 to €3,442
of which Other amounts receivable: +€3,442
- Profit (loss) carried forward -€26,939
down €26,939 (-39.3%), from -€68,600 to -€95,539
- Other debts -€8,522
down €8,522 (-100%), from €8,522 to €0
- Trade debts +€967
up €967 (+37.2%), from €2,601 to €3,568
- Gross operating margin -€4,121
down €4,121 (-25.0%), from -€16,495 to -€20,616
- Depreciation -€3,032
down €3,032 (-31.4%), from €9,660 to €6,628
- Financial income +€369
up €369 (+127%), from €291 to €660
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,920 | €47,298 | -€34,622 | -42.3% |
| Fixed assets | 21/28 | €6,628 | €0 | -€6,628 | -100% |
| Tangible fixed assets | 22/27 | €6,628 | €0 | -€6,628 | -100% |
| Furniture and vehicles | 24 | €6,628 | €0 | -€6,628 | -100% |
| Current assets | 29/58 | €75,292 | €47,298 | -€27,995 | -37.2% |
| Amounts receivable within one year | 40/41 | €0 | €3,442 | +€3,442 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €3,442 | +€3,442 | |
| Cash at bank and in hand | 54/58 | €75,252 | €43,813 | -€31,439 | -41.8% |
| Deferred charges and accrued income | 490/1 | €41 | €43 | +€2 | +5.8% |
| Total equity and liabilities | 10/49 | €81,920 | €47,298 | -€34,622 | -42.3% |
| Equity | 10/15 | €70,625 | €43,685 | -€26,939 | -38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,624 | €120,624 | = | 0.0% |
| Distributable reserves | 133 | €120,624 | €120,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,600 | -€95,539 | -€26,939 | -39.3% |
| Amounts payable | 17/49 | €11,295 | €3,612 | -€7,683 | -68.0% |
| Amounts payable within one year | 42/48 | €11,295 | €3,612 | -€7,683 | -68.0% |
| Trade debts | 44 | €2,601 | €3,568 | +€967 | +37.2% |
| Suppliers | 440/4 | €2,601 | €3,568 | +€967 | +37.2% |
| Taxes, remuneration and social security | 45 | €173 | €44 | -€128 | -74.3% |
| Taxes | 450/3 | €173 | €44 | -€128 | -74.3% |
| Other amounts payable | 47/48 | €8,522 | €0 | -€8,522 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,660 | €6,628 | -€3,032 | -31.4% |
| Other operating charges | 640/8 | €325 | €144 | -€181 | -55.7% |
| Gross operating margin | 9900 | -€16,495 | -€20,616 | -€4,121 | -25.0% |
| Operating profit (loss) | 9901 | -€26,480 | -€27,388 | -€907 | -3.4% |
| Financial income | 75/76B | €291 | €660 | +€369 | +127% |
| Recurring financial income | 75 | €291 | €660 | +€369 | +127% |
| Financial charges | 65/66B | €80 | €80 | = | 0.0% |
| Recurring financial charges | 65 | €80 | €80 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,269 | -€26,807 | -€538 | -2.0% |
| Income taxes | 67/77 | €132 | €132 | +€0 | +0.3% |
| Profit (loss) for the period | 9904 | -€26,401 | -€26,939 | -€538 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,401 | -€26,939 | -€538 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.