GEBROEDERS DIRIX: 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.
GEBROEDERS DIRIX
Largest movements
- Tangible fixed assets -€10,191
down €10,191 (-20.8%), from €49,058 to €38,867
- Cash +€4,570
up €4,570 (+12.2%), from €37,533 to €42,103
mainly Depreciation (+€16,091) and Accrued charges and deferred income (+€89)
- Receivables within one year +€3,269
up €3,269 (+2.4%), from €134,245 to €137,514
of which Other amounts receivable: +€3,153
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,768
up €3,768 (+33.4%), from €11,281 to €15,049
- Financial income +€399
up €399 (+12.9%), from €3,083 to €3,482
- Depreciation +€375
up €375 (+2.4%), from €15,716 to €16,091
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 | €220,908 | €218,551 | -€2,358 | -1.1% |
| Fixed assets | 21/28 | €49,130 | €38,867 | -€10,264 | -20.9% |
| Tangible fixed assets | 22/27 | €49,058 | €38,867 | -€10,191 | -20.8% |
| Land and buildings | 22 | €49,058 | €38,867 | -€10,191 | -20.8% |
| Financial fixed assets | 28 | €72 | €0 | -€72 | -100% |
| Current assets | 29/58 | €171,778 | €179,684 | +€7,906 | +4.6% |
| Amounts receivable within one year | 40/41 | €134,245 | €137,514 | +€3,269 | +2.4% |
| Trade receivables | 40 | €654 | €769 | +€116 | +17.7% |
| Other amounts receivable | 41 | €133,591 | €136,744 | +€3,153 | +2.4% |
| Cash at bank and in hand | 54/58 | €37,533 | €42,103 | +€4,570 | +12.2% |
| Deferred charges and accrued income | 490/1 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €220,908 | €218,551 | -€2,358 | -1.1% |
| Equity | 10/15 | €218,598 | €217,602 | -€996 | -0.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €193,809 | €192,812 | -€996 | -0.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €193,809 | €192,812 | -€996 | -0.5% |
| Amounts payable | 17/49 | €2,311 | €949 | -€1,361 | -58.9% |
| Amounts payable within one year | 42/48 | €1,516 | €66 | -€1,450 | -95.7% |
| Trade debts | 44 | €1,516 | €66 | -€1,450 | -95.7% |
| Suppliers | 440/4 | €1,516 | €66 | -€1,450 | -95.7% |
| Accrued charges and deferred income | 492/3 | €795 | €884 | +€89 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,716 | €16,091 | +€375 | +2.4% |
| Other operating charges | 640/8 | €3,251 | €3,351 | +€100 | +3.1% |
| Gross operating margin | 9900 | €11,281 | €15,049 | +€3,768 | +33.4% |
| Operating profit (loss) | 9901 | -€7,686 | -€4,393 | +€3,293 | +42.8% |
| Financial income | 75/76B | €3,083 | €3,482 | +€399 | +12.9% |
| Recurring financial income | 75 | €3,083 | €3,482 | +€399 | +12.9% |
| Financial charges | 65/66B | €8 | €85 | +€77 | +963% |
| Recurring financial charges | 65 | €8 | €85 | +€77 | +963% |
| Profit (loss) for the period before taxes | 9903 | -€4,611 | -€996 | +€3,615 | +78.4% |
| Profit (loss) for the period | 9904 | -€4,611 | -€996 | +€3,615 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,611 | -€996 | +€3,615 | +78.4% |
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 27 October 2026 via checked.be.