RIJSCHOOL 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.
RIJSCHOOL DIRK
Largest movements
- Tangible fixed assets +€50,953
up €50,953 (+51.7%), from €98,557 to €149,510
of which Land and buildings: +€32,370
- Cash -€48,772
down €48,772 (-23.5%), from €207,567 to €158,795
mainly Investment in fixed assets (net) (-€108,295) and Contributions, distributions and other (-€76,521)
- Receivables within one year +€16,168
up €16,168 (+70.1%), from €23,048 to €39,216
of which Other amounts receivable: +€8,924
- Reserves -€76,521
down €76,521 (-52.4%), from €146,042 to €69,521
- Other debts +€75,471
new in 2025: €75,471
- Debts after one year +€23,629
up €23,629 (+51.5%), from €45,889 to €69,518
- Trade debts +€15,728
up €15,728 (+86.6%), from €18,164 to €33,892
- Current portion of long-term debt -€12,509
down €12,509 (-28.7%), from €43,524 to €31,015
- Depreciation +€20,991
up €20,991 (+57.9%), from €36,250 to €57,241
- Gross operating margin +€11,977
up €11,977 (+4.6%), from €260,939 to €272,916
- Other operating charges +€11,701
up €11,701 (+99.9%), from €11,713 to €23,414
- Taxes -€8,457
down €8,457 (-90.0%), from €9,398 to €941
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 | €336,987 | €355,736 | +€18,749 | +5.6% |
| Fixed assets | 21/28 | €98,881 | €149,934 | +€51,053 | +51.6% |
| Tangible fixed assets | 22/27 | €98,557 | €149,510 | +€50,953 | +51.7% |
| Land and buildings | 22 | - | €32,370 | +€32,370 | |
| Plant, machinery and equipment | 23 | - | €511 | +€511 | |
| Furniture and vehicles | 24 | €98,557 | €116,630 | +€18,073 | +18.3% |
| Financial fixed assets | 28 | €324 | €424 | +€100 | +30.8% |
| Current assets | 29/58 | €238,106 | €205,801 | -€32,305 | -13.6% |
| Amounts receivable within one year | 40/41 | €23,048 | €39,216 | +€16,168 | +70.1% |
| Trade receivables | 40 | €1,132 | €8,375 | +€7,243 | +640% |
| Other amounts receivable | 41 | €21,916 | €30,841 | +€8,924 | +40.7% |
| Cash at bank and in hand | 54/58 | €207,567 | €158,795 | -€48,772 | -23.5% |
| Deferred charges and accrued income | 490/1 | €7,491 | €7,791 | +€299 | +4.0% |
| Total equity and liabilities | 10/49 | €336,987 | €355,736 | +€18,749 | +5.6% |
| Equity | 10/15 | €202,886 | €126,242 | -€76,644 | -37.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €146,042 | €69,521 | -€76,521 | -52.4% |
| Distributable reserves | 133 | €146,042 | €69,521 | -€76,521 | -52.4% |
| Profit (loss) carried forward | 14 | €38,244 | €38,121 | -€123 | -0.3% |
| Amounts payable | 17/49 | €134,101 | €229,493 | +€95,393 | +71.1% |
| Amounts payable after more than one year | 17 | €45,889 | €69,518 | +€23,629 | +51.5% |
| Financial debts | 170/4 | €45,889 | €69,518 | +€23,629 | +51.5% |
| Amounts payable within one year | 42/48 | €88,212 | €159,975 | +€71,764 | +81.4% |
| Current portion of amounts payable after more than one year | 42 | €43,524 | €31,015 | -€12,509 | -28.7% |
| Trade debts | 44 | €18,164 | €33,892 | +€15,728 | +86.6% |
| Suppliers | 440/4 | €18,164 | €33,892 | +€15,728 | +86.6% |
| Taxes, remuneration and social security | 45 | €26,524 | €19,597 | -€6,927 | -26.1% |
| Taxes | 450/3 | - | €4,550 | +€4,550 | |
| Remuneration and social security | 454/9 | €26,524 | €15,048 | -€11,477 | -43.3% |
| Other amounts payable | 47/48 | - | €75,471 | +€75,471 | |
| Remuneration, social security and pensions | 62 | €196,025 | €197,332 | +€1,307 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,250 | €57,241 | +€20,991 | +57.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €100 | +€100 | |
| Other operating charges | 640/8 | €11,713 | €23,414 | +€11,701 | +99.9% |
| Gross operating margin | 9900 | €260,939 | €272,916 | +€11,977 | +4.6% |
| Operating profit (loss) | 9901 | €16,950 | -€5,172 | -€22,123 | |
| Financial income | 75/76B | €14,475 | €12,055 | -€2,419 | -16.7% |
| Recurring financial income | 75 | €447 | €1,140 | +€693 | +155% |
| Non-recurring financial income | 76B | €14,028 | €10,916 | -€3,112 | -22.2% |
| Financial charges | 65/66B | €3,422 | €6,064 | +€2,643 | +77.2% |
| Recurring financial charges | 65 | €3,422 | €6,064 | +€2,643 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | €28,003 | €819 | -€27,185 | -97.1% |
| Income taxes | 67/77 | €9,398 | €941 | -€8,457 | -90.0% |
| Profit (loss) for the period | 9904 | €18,605 | -€123 | -€18,728 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,605 | -€123 | -€18,728 |
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 14 October 2026 via checked.be.