Group 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.
Group Dirkx
Largest movements
- Cash +€27,307
up €27,307 (+72.6%), from €37,623 to €64,930
mainly Other debts (+€30,000) and Net result for the year (+€19,616)
- Receivables within one year +€2,815
up €2,815 (+8.4%), from €33,492 to €36,307
of which Trade receivables: +€2,451
- Other debts +€30,000
new in 2025: €30,000
- Reserves -€10,384
down €10,384 (-47.8%), from €21,720 to €11,335
of which Distributable reserves: -€10,384
- Tax, wage and social debts +€5,848
up €5,848 (+18.6%), from €31,401 to €37,249
of which Taxes: +€5,374
- Trade debts +€5,503
up €5,503 (+86.2%), from €6,387 to €11,890
- Gross operating margin +€7,038
up €7,038 (+8.2%), from €85,623 to €92,661
- Staff costs +€4,201
up €4,201 (+8.2%), from €51,127 to €55,328
- Other operating charges +€1,429
up €1,429 (+406%), from €352 to €1,781
- Depreciation -€1,369
down €1,369 (-21.6%), from €6,331 to €4,961
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 | €78,107 | €109,074 | +€30,967 | +39.6% |
| Fixed assets | 21/28 | €5,180 | €5,368 | +€189 | +3.6% |
| Tangible fixed assets | 22/27 | €5,070 | €5,258 | +€189 | +3.7% |
| Land and buildings | 22 | €1,379 | €941 | -€439 | -31.8% |
| Furniture and vehicles | 24 | €3,690 | €4,318 | +€627 | +17.0% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €72,927 | €103,705 | +€30,778 | +42.2% |
| Amounts receivable within one year | 40/41 | €33,492 | €36,307 | +€2,815 | +8.4% |
| Trade receivables | 40 | €32,996 | €35,447 | +€2,451 | +7.4% |
| Other amounts receivable | 41 | €495 | €860 | +€364 | +73.6% |
| Cash at bank and in hand | 54/58 | €37,623 | €64,930 | +€27,307 | +72.6% |
| Deferred charges and accrued income | 490/1 | €1,813 | €2,468 | +€656 | +36.2% |
| Total equity and liabilities | 10/49 | €78,107 | €109,074 | +€30,967 | +39.6% |
| Equity | 10/15 | €40,320 | €29,935 | -€10,384 | -25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,720 | €11,335 | -€10,384 | -47.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,860 | €9,475 | -€10,384 | -52.3% |
| Amounts payable | 17/49 | €37,787 | €79,138 | +€41,351 | +109% |
| Amounts payable within one year | 42/48 | €37,787 | €79,138 | +€41,351 | +109% |
| Trade debts | 44 | €6,387 | €11,890 | +€5,503 | +86.2% |
| Suppliers | 440/4 | €6,387 | €11,890 | +€5,503 | +86.2% |
| Taxes, remuneration and social security | 45 | €31,401 | €37,249 | +€5,848 | +18.6% |
| Taxes | 450/3 | €21,795 | €27,168 | +€5,374 | +24.7% |
| Remuneration and social security | 454/9 | €9,606 | €10,080 | +€474 | +4.9% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Remuneration, social security and pensions | 62 | €51,127 | €55,328 | +€4,201 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,331 | €4,961 | -€1,369 | -21.6% |
| Other operating charges | 640/8 | €352 | €1,781 | +€1,429 | +406% |
| Gross operating margin | 9900 | €85,623 | €92,661 | +€7,038 | +8.2% |
| Operating profit (loss) | 9901 | €27,813 | €30,590 | +€2,777 | +10.0% |
| Financial income | 75/76B | €10 | €169 | +€158 | +1,555% |
| Recurring financial income | 75 | €10 | €169 | +€158 | +1,555% |
| Financial charges | 65/66B | -€59 | €46 | +€105 | |
| Recurring financial charges | 65 | -€59 | €46 | +€105 | |
| Profit (loss) for the period before taxes | 9903 | €27,882 | €30,712 | +€2,830 | +10.2% |
| Income taxes | 67/77 | €10,692 | €11,097 | +€405 | +3.8% |
| Profit (loss) for the period | 9904 | €17,190 | €19,616 | +€2,425 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,190 | €19,616 | +€2,425 | +14.1% |
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 16 October 2026 via checked.be.