DR. DIRK VERRESEN: what changed
What changed
DR. DIRK VERRESEN
filed annual accounts (NBB)
Net result for the year
€105,234
2023 · €88,283+€16,951
Equity
€708,493
2023 · €603,259+€105,234
Cash
€199,238
2023 · €192,870+€6,368
Balance sheet total
€799,700
2023 · €732,908+€66,793
Largest movements
Assets
- Current investments +€99,405
up €99,405 (+23.9%), from €416,073 to €515,478
- Deferred charges and accrued income -€47,832
down €47,832 (-51.6%), from €92,619 to €44,787
- Receivables within one year +€10,189
up €10,189 (+40.8%), from €25,000 to €35,189
Equity and liabilities
- Reserves +€105,234
up €105,234 (+21.3%), from €494,659 to €599,893
of which Distributable reserves: +€105,234
- Other debts -€48,701
down €48,701 (-69.3%), from €70,268 to €21,567
- Trade debts +€8,936
up €8,936 (+109%), from €8,166 to €17,102
Income statement
- Gross operating margin +€26,270
up €26,270 (+20.5%), from €128,001 to €154,271
- Taxes +€7,102
up €7,102 (+19.2%), from €37,018 to €44,120
- Other operating charges +€2,464
up €2,464 (+409%), from €602 to €3,067
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€88,283
Gross operating margin
+€26,270
Depreciation
+€680
Other operating charges
-€2,464
Financial income
+€252
Financial charges
-€685
Taxes
-€7,102
Result 2024
€105,234
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€105,537
Investment
-€99,169
Financing
€0
Cash 2023
€192,870
From operations (derived)
+€105,537
Net result for the year
+€105,234
Depreciation
+€1,102
Receivables within one year
-€10,189
Deferred charges and accrued income
+€47,832
Trade debts
+€8,936
Tax, wage and social debts
+€1,324
Other debts
-€48,701
Investment (derived)
-€99,169
Investment in fixed assets (net)
+€236
Current investments
-€99,405
Cash 2024
€199,238
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €732,908 | €799,700 | +€66,793 | +9.1% |
| Fixed assets | 21/28 | €6,346 | €5,008 | -€1,337 | -21.1% |
| Tangible fixed assets | 22/27 | €6,346 | €5,008 | -€1,337 | -21.1% |
| Furniture and vehicles | 24 | €6,346 | €5,008 | -€1,337 | -21.1% |
| Current assets | 29/58 | €726,562 | €794,692 | +€68,130 | +9.4% |
| Amounts receivable within one year | 40/41 | €25,000 | €35,189 | +€10,189 | +40.8% |
| Other amounts receivable | 41 | €25,000 | €35,189 | +€10,189 | +40.8% |
| Current investments | 50/53 | €416,073 | €515,478 | +€99,405 | +23.9% |
| Cash at bank and in hand | 54/58 | €192,870 | €199,238 | +€6,368 | +3.3% |
| Deferred charges and accrued income | 490/1 | €92,619 | €44,787 | -€47,832 | -51.6% |
| Total equity and liabilities | 10/49 | €732,908 | €799,700 | +€66,793 | +9.1% |
| Equity | 10/15 | €603,259 | €708,493 | +€105,234 | +17.4% |
| Contributions | 10/11 | €108,600 | €108,600 | = | 0.0% |
| Reserves | 13 | €494,659 | €599,893 | +€105,234 | +21.3% |
| Non-distributable reserves | 130/1 | €10,860 | €10,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,860 | €10,860 | = | 0.0% |
| Distributable reserves | 133 | €483,799 | €589,033 | +€105,234 | +21.8% |
| Amounts payable | 17/49 | €129,649 | €91,207 | -€38,441 | -29.7% |
| Amounts payable within one year | 42/48 | €129,649 | €91,207 | -€38,441 | -29.7% |
| Trade debts | 44 | €8,166 | €17,102 | +€8,936 | +109% |
| Suppliers | 440/4 | €8,166 | €17,102 | +€8,936 | +109% |
| Taxes, remuneration and social security | 45 | €51,214 | €52,538 | +€1,324 | +2.6% |
| Taxes | 450/3 | €51,214 | €52,538 | +€1,324 | +2.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €70,268 | €21,567 | -€48,701 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,782 | €1,102 | -€680 | -38.2% |
| Other operating charges | 640/8 | €602 | €3,067 | +€2,464 | +409% |
| Gross operating margin | 9900 | €128,001 | €154,271 | +€26,270 | +20.5% |
| Operating profit (loss) | 9901 | €125,616 | €150,102 | +€24,486 | +19.5% |
| Financial income | 75/76B | €380 | €632 | +€252 | +66.3% |
| Recurring financial income | 75 | €380 | €632 | +€252 | +66.3% |
| Financial charges | 65/66B | €695 | €1,380 | +€685 | +98.4% |
| Recurring financial charges | 65 | €695 | €1,380 | +€685 | +98.4% |
| Profit (loss) for the period before taxes | 9903 | €125,301 | €149,354 | +€24,053 | +19.2% |
| Income taxes | 67/77 | €37,018 | €44,120 | +€7,102 | +19.2% |
| Profit (loss) for the period | 9904 | €88,283 | €105,234 | +€16,951 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,283 | €105,234 | +€16,951 | +19.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.