A. DIERICKX: 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.
A. DIERICKX
Largest movements
- Cash -€7,385
down €7,385 (-80.2%), from €9,214 to €1,828
mainly Net result for the year (-€5,951) and Tax, wage and social debts (-€3,462)
- Tangible fixed assets -€1,281
down €1,281 (-1.2%), from €107,346 to €106,065
- Profit (loss) carried forward -€5,951
down €5,951 (-361.6%), from -€1,646 to -€7,597
- Tax, wage and social debts -€3,462
no longer reported in 2025 (was €3,462)
- Gross operating margin -€3,364
down €3,364 (-3088.1%), from -€109 to -€3,472
- Depreciation -€1,397
down €1,397 (-52.2%), from €2,678 to €1,281
- Taxes -€1,042
new in 2025: -€1,042
- Financial charges -€247
down €247 (-84.6%), from €292 to €45
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.
Cash bridge derived
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 | €116,631 | €108,078 | -€8,553 | -7.3% |
| Fixed assets | 21/28 | €107,346 | €106,065 | -€1,281 | -1.2% |
| Tangible fixed assets | 22/27 | €107,346 | €106,065 | -€1,281 | -1.2% |
| Land and buildings | 22 | €107,346 | €106,065 | -€1,281 | -1.2% |
| Current assets | 29/58 | €9,285 | €2,013 | -€7,272 | -78.3% |
| Cash at bank and in hand | 54/58 | €9,214 | €1,828 | -€7,385 | -80.2% |
| Deferred charges and accrued income | 490/1 | €71 | €185 | +€114 | +159.3% |
| Total equity and liabilities | 10/49 | €116,631 | €108,078 | -€8,553 | -7.3% |
| Equity | 10/15 | €89,033 | €83,082 | -€5,951 | -6.7% |
| Contributions | 10/11 | €3,637 | €3,637 | = | 0.0% |
| Contributions outside capital | 11 | €3,637 | €3,637 | = | 0.0% |
| Other | 1109/19 | €3,637 | €3,637 | = | 0.0% |
| Revaluation surpluses | 12 | €83,862 | €83,862 | = | 0.0% |
| Reserves | 13 | €3,179 | €3,179 | = | 0.0% |
| Distributable reserves | 133 | €3,179 | €3,179 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,646 | -€7,597 | -€5,951 | -361.6% |
| Amounts payable | 17/49 | €27,598 | €24,996 | -€2,602 | -9.4% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,598 | €6,300 | -€3,297 | -34.4% |
| Taxes, remuneration and social security | 45 | €3,462 | - | -€3,462 | |
| Taxes | 450/3 | €3,462 | - | -€3,462 | |
| Other amounts payable | 47/48 | €6,136 | €6,300 | +€165 | +2.7% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,696 | +€696 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,678 | €1,281 | -€1,397 | -52.2% |
| Other operating charges | 640/8 | €2,215 | €2,196 | -€19 | -0.9% |
| Gross operating margin | 9900 | -€109 | -€3,472 | -€3,364 | -3088.1% |
| Operating profit (loss) | 9901 | -€5,002 | -€6,949 | -€1,947 | -38.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €292 | €45 | -€247 | -84.6% |
| Recurring financial charges | 65 | €292 | €45 | -€247 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,294 | -€6,993 | -€1,698 | -32.1% |
| Income taxes | 67/77 | - | -€1,042 | -€1,042 | |
| Profit (loss) for the period | 9904 | -€5,294 | -€5,951 | -€657 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,294 | -€5,951 | -€657 | -12.4% |
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 10 October 2026 via checked.be.