FIETSEN 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.
FIETSEN DIRK
Largest movements
- Tangible fixed assets +€2,299
new in 2025: €2,299
of which Plant, machinery and equipment: +€1,372
- Cash +€456
up €456 (+4.0%), from €11,304 to €11,761
mainly Net result for the year (+€18,496) and Depreciation (+€344)
- Deferred charges and accrued income +€154
up €154 (+110%), from €140 to €294
- Profit (loss) carried forward +€18,496
up €18,496 (+5.6%), from -€332,003 to -€313,507
- Other debts -€11,652
down €11,652 (-89.7%), from €12,994 to €1,342
- Tax, wage and social debts -€2,151
down €2,151 (-34.0%), from €6,326 to €4,175
- Trade debts -€1,782
down €1,782 (-96.7%), from €1,843 to €61
- Gross operating margin +€3,547
up €3,547 (+21.2%), from €16,734 to €20,281
- Other operating charges -€586
down €586 (-34.9%), from €1,679 to €1,093
- Depreciation +€344
new in 2025: €344
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 | €11,444 | €14,354 | +€2,910 | +25.4% |
| Fixed assets | 21/28 | - | €2,299 | +€2,299 | |
| Tangible fixed assets | 22/27 | - | €2,299 | +€2,299 | |
| Plant, machinery and equipment | 23 | - | €1,372 | +€1,372 | |
| Furniture and vehicles | 24 | - | €927 | +€927 | |
| Current assets | 29/58 | €11,444 | €12,055 | +€611 | +5.3% |
| Cash at bank and in hand | 54/58 | €11,304 | €11,761 | +€456 | +4.0% |
| Deferred charges and accrued income | 490/1 | €140 | €294 | +€154 | +110% |
| Total equity and liabilities | 10/49 | €11,444 | €14,354 | +€2,910 | +25.4% |
| Equity | 10/15 | -€309,719 | -€291,224 | +€18,496 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,683 | €3,683 | = | 0.0% |
| Distributable reserves | 133 | €3,683 | €3,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€332,003 | -€313,507 | +€18,496 | +5.6% |
| Amounts payable | 17/49 | €321,164 | €305,578 | -€15,586 | -4.9% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,164 | €5,578 | -€15,586 | -73.6% |
| Trade debts | 44 | €1,843 | €61 | -€1,782 | -96.7% |
| Suppliers | 440/4 | €1,843 | €61 | -€1,782 | -96.7% |
| Taxes, remuneration and social security | 45 | €6,326 | €4,175 | -€2,151 | -34.0% |
| Taxes | 450/3 | €6,326 | €4,175 | -€2,151 | -34.0% |
| Other amounts payable | 47/48 | €12,994 | €1,342 | -€11,652 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €344 | +€344 | |
| Other operating charges | 640/8 | €1,679 | €1,093 | -€586 | -34.9% |
| Gross operating margin | 9900 | €16,734 | €20,281 | +€3,547 | +21.2% |
| Operating profit (loss) | 9901 | €15,055 | €18,844 | +€3,789 | +25.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €315 | €187 | -€128 | -40.6% |
| Recurring financial charges | 65 | €315 | €187 | -€128 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €14,740 | €18,657 | +€3,917 | +26.6% |
| Income taxes | 67/77 | €157 | €161 | +€4 | +2.6% |
| Profit (loss) for the period | 9904 | €14,583 | €18,496 | +€3,913 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,583 | €18,496 | +€3,913 | +26.8% |
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 15 October 2026 via checked.be.