SCHRIJVERS 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.
SCHRIJVERS DIRK
Largest movements
- Cash +€97,104
up €97,104 (+93.0%), from €104,451 to €201,555
mainly Net result for the year (+€39,915) and Receivables within one year (+€33,781)
- Tangible fixed assets +€36,905
up €36,905 (+130%), from €28,346 to €65,251
of which Plant, machinery and equipment: +€39,635
- Receivables within one year -€33,781
down €33,781 (-48.2%), from €70,093 to €36,312
of which Trade receivables: -€39,968
- Stocks and contracts -€11,178
down €11,178 (-43.9%), from €25,481 to €14,303
- Reserves +€39,915
up €39,915 (+23.4%), from €170,618 to €210,533
of which Distributable reserves: +€39,915
- Debts after one year +€26,354
new in 2025: €26,354
- Trade debts +€17,857
up €17,857 (+275%), from €6,502 to €24,359
- Other debts -€13,115
down €13,115 (-99.2%), from €13,220 to €105
- Tax, wage and social debts +€9,848
up €9,848 (+50.0%), from €19,709 to €29,557
- Depreciation -€8,411
down €8,411 (-48.7%), from €17,262 to €8,851
- Financial charges +€1,460
up €1,460 (+796%), from €183 to €1,643
- Gross operating margin -€1,403
down €1,403 (-2.1%), from €67,073 to €65,670
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 | €228,599 | €317,909 | +€89,310 | +39.1% |
| Fixed assets | 21/28 | €28,346 | €65,251 | +€36,905 | +130% |
| Tangible fixed assets | 22/27 | €28,346 | €65,251 | +€36,905 | +130% |
| Land and buildings | 22 | €1,728 | €1,470 | -€259 | -15.0% |
| Plant, machinery and equipment | 23 | €16,803 | €56,439 | +€39,635 | +236% |
| Furniture and vehicles | 24 | €9,814 | €7,342 | -€2,472 | -25.2% |
| Current assets | 29/58 | €200,253 | €252,658 | +€52,405 | +26.2% |
| Stocks and contracts in progress | 3 | €25,481 | €14,303 | -€11,178 | -43.9% |
| Stocks | 30/36 | €25,481 | €14,303 | -€11,178 | -43.9% |
| Amounts receivable within one year | 40/41 | €70,093 | €36,312 | -€33,781 | -48.2% |
| Trade receivables | 40 | €68,228 | €28,259 | -€39,968 | -58.6% |
| Other amounts receivable | 41 | €1,865 | €8,052 | +€6,187 | +332% |
| Cash at bank and in hand | 54/58 | €104,451 | €201,555 | +€97,104 | +93.0% |
| Deferred charges and accrued income | 490/1 | €228 | €488 | +€260 | +114% |
| Total equity and liabilities | 10/49 | €228,599 | €317,909 | +€89,310 | +39.1% |
| Equity | 10/15 | €189,168 | €229,083 | +€39,915 | +21.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €170,618 | €210,533 | +€39,915 | +23.4% |
| Non-distributable reserves | 130/1 | €1,522 | €1,522 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,522 | €1,522 | = | 0.0% |
| Distributable reserves | 133 | €169,096 | €209,011 | +€39,915 | +23.6% |
| Amounts payable | 17/49 | €39,431 | €88,826 | +€49,394 | +125% |
| Amounts payable after more than one year | 17 | - | €26,354 | +€26,354 | |
| Financial debts | 170/4 | - | €26,354 | +€26,354 | |
| Amounts payable within one year | 42/48 | €39,431 | €62,116 | +€22,684 | +57.5% |
| Current portion of amounts payable after more than one year | 42 | - | €8,094 | +€8,094 | |
| Trade debts | 44 | €6,502 | €24,359 | +€17,857 | +275% |
| Suppliers | 440/4 | €6,502 | €24,359 | +€17,857 | +275% |
| Taxes, remuneration and social security | 45 | €19,709 | €29,557 | +€9,848 | +50.0% |
| Taxes | 450/3 | €19,709 | €29,557 | +€9,848 | +50.0% |
| Other amounts payable | 47/48 | €13,220 | €105 | -€13,115 | -99.2% |
| Accrued charges and deferred income | 492/3 | - | €356 | +€356 | |
| Non-recurring operating income | 76A | - | €9,313 | +€9,313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,262 | €8,851 | -€8,411 | -48.7% |
| Other operating charges | 640/8 | €479 | €1,088 | +€609 | +127% |
| Gross operating margin | 9900 | €67,073 | €65,670 | -€1,403 | -2.1% |
| Operating profit (loss) | 9901 | €49,332 | €55,732 | +€6,400 | +13.0% |
| Financial income | 75/76B | €848 | €794 | -€55 | -6.4% |
| Recurring financial income | 75 | €848 | €794 | -€55 | -6.4% |
| Financial charges | 65/66B | €183 | €1,643 | +€1,460 | +796% |
| Recurring financial charges | 65 | €183 | €1,643 | +€1,460 | +796% |
| Profit (loss) for the period before taxes | 9903 | €49,997 | €54,882 | +€4,886 | +9.8% |
| Income taxes | 67/77 | €14,590 | €14,967 | +€377 | +2.6% |
| Profit (loss) for the period | 9904 | €35,407 | €39,915 | +€4,508 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,407 | €39,915 | +€4,508 | +12.7% |
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 23 October 2026 via checked.be.