Dr. Jolien Dirckx: what changed
Dr. Jolien Dirckx
Largest movements
- Cash +€28,767
up €28,767 (+102%), from €28,222 to €56,989
mainly Net result for the year (+€69,248) and Other debts (+€28,997)
- Tangible fixed assets -€9,892
down €9,892 (-67.1%), from €14,748 to €4,855
of which Leasing and similar rights: -€12,282
- Receivables within one year +€6,725
up €6,725 (+112%), from €6,000 to €12,725
of which Trade receivables: +€5,825
- Intangible fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Other debts +€28,997
up €28,997 (+92.4%), from €31,370 to €60,367
- Trade debts -€20,082
no longer reported in 2025 (was €20,082)
- Accrued charges and deferred income +€6,690
up €6,690 (+336%), from €1,989 to €8,679
- Tax, wage and social debts +€5,036
up €5,036 (+94.1%), from €5,351 to €10,387
- Gross operating margin +€33,986
up €33,986 (+51.6%), from €65,871 to €99,857
- Taxes +€8,085
up €8,085 (+59.0%), from €13,713 to €21,798
- Financial charges -€4,045
down €4,045 (-98.9%), from €4,091 to €46
- Depreciation -€2,726
down €2,726 (-24.6%), from €11,091 to €8,365
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,792 | €80,434 | +€20,642 | +34.5% |
| Fixed assets | 21/28 | €19,748 | €4,855 | -€14,892 | -75.4% |
| Intangible fixed assets | 21 | €5,000 | - | -€5,000 | |
| Tangible fixed assets | 22/27 | €14,748 | €4,855 | -€9,892 | -67.1% |
| Plant, machinery and equipment | 23 | - | €2,848 | +€2,848 | |
| Furniture and vehicles | 24 | €2,466 | €2,008 | -€458 | -18.6% |
| Leasing and similar rights | 25 | €12,282 | - | -€12,282 | |
| Current assets | 29/58 | €40,045 | €75,579 | +€35,534 | +88.7% |
| Amounts receivable within one year | 40/41 | €6,000 | €12,725 | +€6,725 | +112% |
| Trade receivables | 40 | - | €5,825 | +€5,825 | |
| Other amounts receivable | 41 | €6,000 | €6,900 | +€900 | +15.0% |
| Cash at bank and in hand | 54/58 | €28,222 | €56,989 | +€28,767 | +102% |
| Deferred charges and accrued income | 490/1 | €5,823 | €5,864 | +€42 | +0.7% |
| Total equity and liabilities | 10/49 | €59,792 | €80,434 | +€20,642 | +34.5% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €58,792 | €79,434 | +€20,642 | +35.1% |
| Amounts payable within one year | 42/48 | €56,803 | €70,755 | +€13,951 | +24.6% |
| Trade debts | 44 | €20,082 | - | -€20,082 | |
| Suppliers | 440/4 | €20,082 | - | -€20,082 | |
| Taxes, remuneration and social security | 45 | €5,351 | €10,387 | +€5,036 | +94.1% |
| Taxes | 450/3 | €5,351 | €10,387 | +€5,036 | +94.1% |
| Other amounts payable | 47/48 | €31,370 | €60,367 | +€28,997 | +92.4% |
| Accrued charges and deferred income | 492/3 | €1,989 | €8,679 | +€6,690 | +336% |
| Non-recurring operating income | 76A | - | €2,918 | +€2,918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,091 | €8,365 | -€2,726 | -24.6% |
| Other operating charges | 640/8 | €1,336 | €400 | -€936 | -70.1% |
| Gross operating margin | 9900 | €65,871 | €99,857 | +€33,986 | +51.6% |
| Operating profit (loss) | 9901 | €53,444 | €91,092 | +€37,648 | +70.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +300% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300% |
| Financial charges | 65/66B | €4,091 | €46 | -€4,045 | -98.9% |
| Recurring financial charges | 65 | €4,091 | €46 | -€4,045 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €49,353 | €91,046 | +€41,693 | +84.5% |
| Income taxes | 67/77 | €13,713 | €21,798 | +€8,085 | +59.0% |
| Profit (loss) for the period | 9904 | €35,640 | €69,248 | +€33,607 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,640 | €69,248 | +€33,607 | +94.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.