TINE DIRCKX: 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.
TINE DIRCKX
Largest movements
- Tangible fixed assets -€11,978
down €11,978 (-5.4%), from €221,883 to €209,905
of which Land and buildings: -€12,600
- Cash +€5,283
up €5,283 (+4.8%), from €109,265 to €114,549
mainly Net result for the year (+€36,607) and Other debts (+€16,176)
- Other debts +€16,176
up €16,176 (+240%), from €6,747 to €22,923
- Debts after one year -€8,691
down €8,691 (-6.2%), from €140,500 to €131,809
- Tax, wage and social debts -€7,823
down €7,823 (-34.7%), from €22,535 to €14,712
- Reserves -€7,593
down €7,593 (-5.5%), from €138,167 to €130,574
- Gross operating margin -€22,287
down €22,287 (-22.4%), from €99,491 to €77,204
- Taxes -€5,186
down €5,186 (-23.4%), from €22,197 to €17,011
- Financial charges +€1,947
up €1,947 (+65.7%), from €2,963 to €4,909
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 | €331,148 | €324,453 | -€6,695 | -2.0% |
| Fixed assets | 21/28 | €221,883 | €209,905 | -€11,978 | -5.4% |
| Tangible fixed assets | 22/27 | €221,883 | €209,905 | -€11,978 | -5.4% |
| Land and buildings | 22 | €208,187 | €195,587 | -€12,600 | -6.1% |
| Plant, machinery and equipment | 23 | €13,696 | €12,385 | -€1,311 | -9.6% |
| Furniture and vehicles | 24 | €0 | €1,933 | +€1,933 | |
| Current assets | 29/58 | €109,265 | €114,549 | +€5,283 | +4.8% |
| Cash at bank and in hand | 54/58 | €109,265 | €114,549 | +€5,283 | +4.8% |
| Total equity and liabilities | 10/49 | €331,148 | €324,453 | -€6,695 | -2.0% |
| Equity | 10/15 | €151,498 | €143,905 | -€7,593 | -5.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €138,167 | €130,574 | -€7,593 | -5.5% |
| Distributable reserves | 133 | €138,167 | €130,574 | -€7,593 | -5.5% |
| Profit (loss) carried forward | 14 | €931 | €931 | = | 0.0% |
| Amounts payable | 17/49 | €179,650 | €180,548 | +€898 | +0.5% |
| Amounts payable after more than one year | 17 | €140,500 | €131,809 | -€8,691 | -6.2% |
| Financial debts | 170/4 | €140,500 | €131,809 | -€8,691 | -6.2% |
| Amounts payable within one year | 42/48 | €39,150 | €48,740 | +€9,590 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €7,801 | €8,291 | +€490 | +6.3% |
| Trade debts | 44 | €2,067 | €2,813 | +€746 | +36.1% |
| Suppliers | 440/4 | €2,067 | €2,813 | +€746 | +36.1% |
| Taxes, remuneration and social security | 45 | €22,535 | €14,712 | -€7,823 | -34.7% |
| Taxes | 450/3 | €22,535 | €14,712 | -€7,823 | -34.7% |
| Other amounts payable | 47/48 | €6,747 | €22,923 | +€16,176 | +240% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,691 | €16,092 | +€401 | +2.6% |
| Other operating charges | 640/8 | €1,875 | €2,658 | +€782 | +41.7% |
| Gross operating margin | 9900 | €99,491 | €77,204 | -€22,287 | -22.4% |
| Operating profit (loss) | 9901 | €81,925 | €58,454 | -€23,471 | -28.6% |
| Financial income | 75/76B | €61 | €73 | +€12 | +20.3% |
| Recurring financial income | 75 | €61 | €73 | +€12 | +20.3% |
| Financial charges | 65/66B | €2,963 | €4,909 | +€1,947 | +65.7% |
| Recurring financial charges | 65 | €2,963 | €4,909 | +€1,947 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | €79,023 | €53,618 | -€25,405 | -32.1% |
| Income taxes | 67/77 | €22,197 | €17,011 | -€5,186 | -23.4% |
| Profit (loss) for the period | 9904 | €56,826 | €36,607 | -€20,219 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,826 | €36,607 | -€20,219 | -35.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.