RIJOPLEIDING DIRK: what changed
RIJOPLEIDING DIRK
Largest movements
- Cash +€9,045
up €9,045 (+15.6%), from €58,110 to €67,155
mainly Net result for the year (+€18,130) and Depreciation (+€6,631)
- Tangible fixed assets -€5,044
down €5,044 (-32.9%), from €15,311 to €10,267
- Reserves +€13,130
up €13,130 (+29.3%), from €44,880 to €58,010
- Debts after one year -€6,812
down €6,812 (-62.7%), from €10,858 to €4,046
- Tax, wage and social debts -€2,680
down €2,680 (-19.8%), from €13,545 to €10,865
of which Remuneration and social security: -€2,459
- Gross operating margin +€530
up €530 (+1.7%), from €31,704 to €32,233
- Other operating charges +€448
up €448 (+131%), from €341 to €789
- Taxes +€398
up €398 (+6.8%), from €5,834 to €6,232
- Depreciation +€385
up €385 (+6.2%), from €6,246 to €6,631
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 | €83,275 | €86,554 | +€3,279 | +3.9% |
| Fixed assets | 21/28 | €15,311 | €10,267 | -€5,044 | -32.9% |
| Tangible fixed assets | 22/27 | €15,311 | €10,267 | -€5,044 | -32.9% |
| Furniture and vehicles | 24 | €15,311 | €10,267 | -€5,044 | -32.9% |
| Current assets | 29/58 | €67,964 | €76,287 | +€8,323 | +12.2% |
| Amounts receivable within one year | 40/41 | €9,055 | €8,278 | -€778 | -8.6% |
| Trade receivables | 40 | €8,946 | €8,278 | -€668 | -7.5% |
| Other amounts receivable | 41 | €109 | - | -€109 | |
| Cash at bank and in hand | 54/58 | €58,110 | €67,155 | +€9,045 | +15.6% |
| Deferred charges and accrued income | 490/1 | €798 | €853 | +€55 | +6.9% |
| Total equity and liabilities | 10/49 | €83,275 | €86,554 | +€3,279 | +3.9% |
| Equity | 10/15 | €50,880 | €64,010 | +€13,130 | +25.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €44,880 | €58,010 | +€13,130 | +29.3% |
| Distributable reserves | 133 | €44,880 | €58,010 | +€13,130 | +29.3% |
| Amounts payable | 17/49 | €32,395 | €22,544 | -€9,851 | -30.4% |
| Amounts payable after more than one year | 17 | €10,858 | €4,046 | -€6,812 | -62.7% |
| Financial debts | 170/4 | €10,858 | €4,046 | -€6,812 | -62.7% |
| Amounts payable within one year | 42/48 | €21,537 | €18,498 | -€3,039 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €6,659 | €6,812 | +€153 | +2.3% |
| Trade debts | 44 | €500 | €605 | +€104 | +20.9% |
| Suppliers | 440/4 | €500 | €605 | +€104 | +20.9% |
| Taxes, remuneration and social security | 45 | €13,545 | €10,865 | -€2,680 | -19.8% |
| Taxes | 450/3 | €11,085 | €10,865 | -€221 | -2.0% |
| Remuneration and social security | 454/9 | €2,459 | - | -€2,459 | |
| Other amounts payable | 47/48 | €833 | €216 | -€617 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,246 | €6,631 | +€385 | +6.2% |
| Other operating charges | 640/8 | €341 | €789 | +€448 | +131% |
| Gross operating margin | 9900 | €31,704 | €32,233 | +€530 | +1.7% |
| Operating profit (loss) | 9901 | €25,117 | €24,813 | -€303 | -1.2% |
| Financial charges | 65/66B | €575 | €451 | -€124 | -21.6% |
| Recurring financial charges | 65 | €575 | €451 | -€124 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €24,541 | €24,362 | -€179 | -0.7% |
| Income taxes | 67/77 | €5,834 | €6,232 | +€398 | +6.8% |
| Profit (loss) for the period | 9904 | €18,707 | €18,130 | -€577 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,707 | €18,130 | -€577 | -3.1% |
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 2 November 2026 via checked.be.