STANDAERT 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.
STANDAERT DIRK
Largest movements
- Tangible fixed assets +€31,363
up €31,363 (+120%), from €26,194 to €57,558
of which Furniture and vehicles: +€31,389
- Deferred charges and accrued income -€29,442
down €29,442 (-93.2%), from €31,596 to €2,154
- Receivables within one year -€18,438
down €18,438 (-27.2%), from €67,689 to €49,251
of which Other amounts receivable: -€18,318
- Cash -€9,319
down €9,319 (-50.8%), from €18,331 to €9,012
mainly Investment in fixed assets (net) (-€53,049) and Advances received (-€34,158)
- Stocks and contracts +€4,650
up €4,650 (+15.0%), from €31,000 to €35,650
- Advances received -€34,158
down €34,158 (-86.2%), from €39,615 to €5,457
- Debts after one year +€14,624
new in 2025: €14,624
- Profit (loss) carried forward -€13,285
new in 2025: -€13,285
- Current portion of long-term debt +€9,828
new in 2025: €9,828
- Other debts +€6,623
up €6,623 (+11.9%), from €55,882 to €62,505
- Gross operating margin -€44,638
down €44,638 (-78.3%), from €56,973 to €12,336
- Taxes -€8,723
down €8,723 (-99.2%), from €8,793 to €70
- Depreciation +€1,238
up €1,238 (+6.1%), from €20,448 to €21,686
- Financial charges +€753
up €753 (+235%), from €320 to €1,073
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 | €181,676 | €160,490 | -€21,186 | -11.7% |
| Fixed assets | 21/28 | €33,061 | €64,424 | +€31,363 | +94.9% |
| Tangible fixed assets | 22/27 | €26,194 | €57,558 | +€31,363 | +120% |
| Land and buildings | 22 | €1,086 | €911 | -€175 | -16.1% |
| Plant, machinery and equipment | 23 | €9,316 | €9,466 | +€150 | +1.6% |
| Furniture and vehicles | 24 | €15,792 | €47,180 | +€31,389 | +199% |
| Financial fixed assets | 28 | €6,866 | €6,866 | = | 0.0% |
| Current assets | 29/58 | €148,616 | €96,066 | -€52,549 | -35.4% |
| Stocks and contracts in progress | 3 | €31,000 | €35,650 | +€4,650 | +15.0% |
| Stocks | 30/36 | €31,000 | €35,650 | +€4,650 | +15.0% |
| Amounts receivable within one year | 40/41 | €67,689 | €49,251 | -€18,438 | -27.2% |
| Trade receivables | 40 | €48,037 | €47,917 | -€120 | -0.3% |
| Other amounts receivable | 41 | €19,652 | €1,334 | -€18,318 | -93.2% |
| Cash at bank and in hand | 54/58 | €18,331 | €9,012 | -€9,319 | -50.8% |
| Deferred charges and accrued income | 490/1 | €31,596 | €2,154 | -€29,442 | -93.2% |
| Total equity and liabilities | 10/49 | €181,676 | €160,490 | -€21,186 | -11.7% |
| Equity | 10/15 | €63,566 | €50,281 | -€13,285 | -20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,966 | €44,966 | = | 0.0% |
| Distributable reserves | 133 | €44,966 | €44,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,285 | -€13,285 | |
| Amounts payable | 17/49 | €118,111 | €110,210 | -€7,901 | -6.7% |
| Amounts payable after more than one year | 17 | - | €14,624 | +€14,624 | |
| Financial debts | 170/4 | - | €14,624 | +€14,624 | |
| Amounts payable within one year | 42/48 | €118,111 | €95,585 | -€22,525 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,828 | +€9,828 | |
| Trade debts | 44 | €9,351 | €6,977 | -€2,374 | -25.4% |
| Suppliers | 440/4 | €9,351 | €6,977 | -€2,374 | -25.4% |
| Advances received on contracts in progress | 46 | €39,615 | €5,457 | -€34,158 | -86.2% |
| Taxes, remuneration and social security | 45 | €13,263 | €10,818 | -€2,445 | -18.4% |
| Taxes | 450/3 | €8,793 | €7,859 | -€934 | -10.6% |
| Remuneration and social security | 454/9 | €4,470 | €2,959 | -€1,511 | -33.8% |
| Other amounts payable | 47/48 | €55,882 | €62,505 | +€6,623 | +11.9% |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,448 | €21,686 | +€1,238 | +6.1% |
| Other operating charges | 640/8 | €3,949 | €3,502 | -€447 | -11.3% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €56,973 | €12,336 | -€44,638 | -78.3% |
| Operating profit (loss) | 9901 | €32,577 | -€12,852 | -€45,428 | |
| Financial income | 75/76B | €367 | €709 | +€343 | +93.5% |
| Recurring financial income | 75 | €367 | €709 | +€343 | +93.5% |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €320 | €1,073 | +€753 | +235% |
| Recurring financial charges | 65 | €320 | €1,073 | +€753 | +235% |
| Profit (loss) for the period before taxes | 9903 | €32,623 | -€13,215 | -€45,838 | |
| Income taxes | 67/77 | €8,793 | €70 | -€8,723 | -99.2% |
| Profit (loss) for the period | 9904 | €23,830 | -€13,285 | -€37,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,830 | -€13,285 | -€37,115 |
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 20 October 2026 via checked.be.