Groep Dirkx: 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.
Groep Dirkx
Largest movements
- Receivables within one year +€61,250
up €61,250 (+186%), from €32,875 to €94,125
of which Trade receivables: +€63,867
- Tangible fixed assets -€39,809
down €39,809 (-89.7%), from €44,370 to €4,562
of which Furniture and vehicles: -€42,814
- Cash +€24,212
up €24,212 (+251%), from €9,638 to €33,850
mainly Net result for the year (+€699,688) and Current portion of long-term debt (+€35,751)
- Profit (loss) carried forward +€699,688
up €699,688 (+705%), from €99,309 to €798,997
- Other debts -€662,169
down €662,169 (-50.9%), from €1.3m to €639,629
- Debts after one year -€51,618
down €51,618 (-18.2%), from €283,643 to €232,026
- Current portion of long-term debt +€35,751
up €35,751 (+72.5%), from €49,290 to €85,041
- Accrued charges and deferred income +€20,020
new in 2025: €20,020
- Financial income +€576,180
new in 2025: €576,180
- Gross operating margin +€178,403
up €178,403 (+296%), from €60,320 to €238,723
- Other operating charges +€41,314
up €41,314 (+66,636%), from €62 to €41,376
- Taxes +€31,735
up €31,735 (+878%), from €3,613 to €35,348
- Depreciation -€22,887
down €22,887 (-91.0%), from €25,161 to €2,275
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 | €1,762,248 | €1,811,083 | +€48,834 | +2.8% |
| Fixed assets | 21/28 | €1,716,360 | €1,680,802 | -€35,559 | -2.1% |
| Tangible fixed assets | 22/27 | €44,370 | €4,562 | -€39,809 | -89.7% |
| Plant, machinery and equipment | 23 | €1,556 | €4,562 | +€3,006 | +193% |
| Furniture and vehicles | 24 | €42,814 | - | -€42,814 | |
| Financial fixed assets | 28 | €1,671,990 | €1,676,240 | +€4,250 | +0.3% |
| Current assets | 29/58 | €45,888 | €130,281 | +€84,393 | +184% |
| Amounts receivable within one year | 40/41 | €32,875 | €94,125 | +€61,250 | +186% |
| Trade receivables | 40 | €5,142 | €69,009 | +€63,867 | +1,242% |
| Other amounts receivable | 41 | €27,733 | €25,116 | -€2,617 | -9.4% |
| Cash at bank and in hand | 54/58 | €9,638 | €33,850 | +€24,212 | +251% |
| Deferred charges and accrued income | 490/1 | €3,375 | €2,306 | -€1,069 | -31.7% |
| Total equity and liabilities | 10/49 | €1,762,248 | €1,811,083 | +€48,834 | +2.8% |
| Equity | 10/15 | €104,309 | €803,997 | +€699,688 | +671% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,309 | €798,997 | +€699,688 | +705% |
| Amounts payable | 17/49 | €1,657,940 | €1,007,086 | -€650,854 | -39.3% |
| Amounts payable after more than one year | 17 | €283,643 | €232,026 | -€51,618 | -18.2% |
| Financial debts | 170/4 | €283,643 | €232,026 | -€51,618 | -18.2% |
| Amounts payable within one year | 42/48 | €1,374,297 | €755,040 | -€619,257 | -45.1% |
| Current portion of amounts payable after more than one year | 42 | €49,290 | €85,041 | +€35,751 | +72.5% |
| Trade debts | 44 | €8,960 | €1,511 | -€7,449 | -83.1% |
| Suppliers | 440/4 | €8,960 | €1,511 | -€7,449 | -83.1% |
| Taxes, remuneration and social security | 45 | €14,249 | €28,860 | +€14,610 | +103% |
| Taxes | 450/3 | €14,249 | €28,860 | +€14,610 | +103% |
| Other amounts payable | 47/48 | €1,301,798 | €639,629 | -€662,169 | -50.9% |
| Accrued charges and deferred income | 492/3 | - | €20,020 | +€20,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,161 | €2,275 | -€22,887 | -91.0% |
| Other operating charges | 640/8 | €62 | €41,376 | +€41,314 | +66,636% |
| Gross operating margin | 9900 | €60,320 | €238,723 | +€178,403 | +296% |
| Operating profit (loss) | 9901 | €35,096 | €195,072 | +€159,976 | +456% |
| Financial income | 75/76B | - | €576,180 | +€576,180 | |
| Recurring financial income | 75 | - | €576,180 | +€576,180 | |
| Financial charges | 65/66B | €17,286 | €36,216 | +€18,930 | +110% |
| Recurring financial charges | 65 | €17,286 | €36,216 | +€18,930 | +110% |
| Profit (loss) for the period before taxes | 9903 | €17,811 | €735,036 | +€717,225 | +4,027% |
| Income taxes | 67/77 | €3,613 | €35,348 | +€31,735 | +878% |
| Profit (loss) for the period | 9904 | €14,198 | €699,688 | +€685,491 | +4,828% |
| Profit (loss) for the period to be appropriated | 9905 | €14,198 | €699,688 | +€685,491 | +4,828% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.