ARCHITECT LUC DIERICKX: what changed
ARCHITECT LUC DIERICKX
Largest movements
- Receivables within one year -€39,451
down €39,451 (-50.7%), from €77,747 to €38,296
of which Trade receivables: -€32,245
- Cash +€30,526
up €30,526 (+95.1%), from €32,100 to €62,626
mainly Receivables within one year (+€39,451) and Other debts (+€31,572)
- Tangible fixed assets -€19,076
down €19,076 (-20.9%), from €91,326 to €72,251
of which Land and buildings: -€10,313
- Deferred charges and accrued income -€9,413
down €9,413 (-81.9%), from €11,488 to €2,074
- Profit (loss) carried forward -€66,923
down €66,923 (-84.5%), from -€79,192 to -€146,115
- Other debts +€31,572
up €31,572 (+36.1%), from €87,549 to €119,121
- Trade debts -€5,229
down €5,229 (-30.5%), from €17,140 to €11,910
- Tax, wage and social debts +€5,066
up €5,066 (+257%), from €1,972 to €7,038
of which Taxes: +€5,066
- Gross operating margin -€28,468
down €28,468 (-324%), from -€8,798 to -€37,266
- Financial charges +€1,081
up €1,081 (+17.8%), from €6,064 to €7,146
- Other operating charges +€710
up €710 (+28.8%), from €2,461 to €3,171
- Depreciation +€497
up €497 (+2.7%), from €18,579 to €19,076
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,689 | €175,275 | -€37,414 | -17.6% |
| Fixed assets | 21/28 | €91,354 | €72,278 | -€19,076 | -20.9% |
| Tangible fixed assets | 22/27 | €91,326 | €72,251 | -€19,076 | -20.9% |
| Land and buildings | 22 | €46,161 | €35,848 | -€10,313 | -22.3% |
| Plant, machinery and equipment | 23 | €733 | €343 | -€389 | -53.1% |
| Furniture and vehicles | 24 | €44,433 | €36,059 | -€8,373 | -18.8% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €121,335 | €102,997 | -€18,338 | -15.1% |
| Amounts receivable within one year | 40/41 | €77,747 | €38,296 | -€39,451 | -50.7% |
| Trade receivables | 40 | €70,541 | €38,296 | -€32,245 | -45.7% |
| Other amounts receivable | 41 | €7,206 | €0 | -€7,206 | -100% |
| Cash at bank and in hand | 54/58 | €32,100 | €62,626 | +€30,526 | +95.1% |
| Deferred charges and accrued income | 490/1 | €11,488 | €2,074 | -€9,413 | -81.9% |
| Total equity and liabilities | 10/49 | €212,689 | €175,275 | -€37,414 | -17.6% |
| Equity | 10/15 | €104,128 | €37,205 | -€66,923 | -64.3% |
| Contributions | 10/11 | €171,600 | €171,600 | = | 0.0% |
| Reserves | 13 | €11,720 | €11,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,720 | €2,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,720 | €2,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,192 | -€146,115 | -€66,923 | -84.5% |
| Amounts payable | 17/49 | €108,560 | €138,069 | +€29,509 | +27.2% |
| Amounts payable within one year | 42/48 | €108,560 | €138,069 | +€29,509 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €1,900 | €0 | -€1,900 | -100% |
| Trade debts | 44 | €17,140 | €11,910 | -€5,229 | -30.5% |
| Suppliers | 440/4 | €17,140 | €11,910 | -€5,229 | -30.5% |
| Taxes, remuneration and social security | 45 | €1,972 | €7,038 | +€5,066 | +257% |
| Taxes | 450/3 | €1,972 | €7,038 | +€5,066 | +257% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €87,549 | €119,121 | +€31,572 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,579 | €19,076 | +€497 | +2.7% |
| Other operating charges | 640/8 | €2,461 | €3,171 | +€710 | +28.8% |
| Gross operating margin | 9900 | -€8,798 | -€37,266 | -€28,468 | -324% |
| Operating profit (loss) | 9901 | -€29,838 | -€59,513 | -€29,675 | -99.5% |
| Financial income | 75/76B | €149 | €0 | -€149 | -99.8% |
| Recurring financial income | 75 | €149 | €0 | -€149 | -99.8% |
| Financial charges | 65/66B | €6,064 | €7,146 | +€1,081 | +17.8% |
| Recurring financial charges | 65 | €6,064 | €7,146 | +€1,081 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€35,754 | -€66,658 | -€30,905 | -86.4% |
| Income taxes | 67/77 | €230 | €265 | +€34 | +14.9% |
| Profit (loss) for the period | 9904 | -€35,984 | -€66,923 | -€30,939 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,984 | -€66,923 | -€30,939 | -86.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.