Architect Wouter 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.
Architect Wouter Dierickx
Largest movements
- Cash +€31,807
up €31,807 (+798%), from €3,985 to €35,792
mainly Receivables within one year (+€30,615) and Net result for the year (+€15,051)
- Receivables within one year -€30,615
down €30,615 (-49.2%), from €62,237 to €31,622
of which Trade receivables: -€17,839
- Tangible fixed assets +€8,664
up €8,664 (+6.9%), from €126,243 to €134,908
of which Furniture and vehicles: +€5,874
- Profit (loss) carried forward +€15,051
up €15,051 (+24.8%), from €60,600 to €75,651
- Debts after one year -€4,482
down €4,482 (-3.8%), from €119,025 to €114,543
- Gross operating margin +€38,578
up €38,578, from -€7,867 to €30,711
- Taxes +€4,541
new in 2025: €4,541
- Financial charges +€3,820
up €3,820 (+457%), from €836 to €4,656
- Depreciation +€2,154
up €2,154 (+101%), from €2,122 to €4,276
- Other operating charges +€1,328
up €1,328 (+155%), from €858 to €2,186
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 | €192,798 | €203,375 | +€10,577 | +5.5% |
| Fixed assets | 21/28 | €126,243 | €134,908 | +€8,664 | +6.9% |
| Tangible fixed assets | 22/27 | €126,243 | €134,908 | +€8,664 | +6.9% |
| Land and buildings | 22 | €120,887 | €120,887 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €2,790 | +€2,790 | |
| Furniture and vehicles | 24 | €5,356 | €11,230 | +€5,874 | +110% |
| Current assets | 29/58 | €66,555 | €68,467 | +€1,912 | +2.9% |
| Amounts receivable within one year | 40/41 | €62,237 | €31,622 | -€30,615 | -49.2% |
| Trade receivables | 40 | €33,434 | €15,596 | -€17,839 | -53.4% |
| Other amounts receivable | 41 | €28,803 | €16,026 | -€12,776 | -44.4% |
| Cash at bank and in hand | 54/58 | €3,985 | €35,792 | +€31,807 | +798% |
| Deferred charges and accrued income | 490/1 | €333 | €1,053 | +€720 | +216% |
| Total equity and liabilities | 10/49 | €192,798 | €203,375 | +€10,577 | +5.5% |
| Equity | 10/15 | €63,600 | €78,651 | +€15,051 | +23.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,600 | €75,651 | +€15,051 | +24.8% |
| Amounts payable | 17/49 | €129,198 | €124,724 | -€4,475 | -3.5% |
| Amounts payable after more than one year | 17 | €119,025 | €114,543 | -€4,482 | -3.8% |
| Financial debts | 170/4 | €119,025 | €114,543 | -€4,482 | -3.8% |
| Amounts payable within one year | 42/48 | €9,973 | €10,181 | +€207 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €3,975 | €4,482 | +€507 | +12.8% |
| Financial debts | 43 | €2,549 | €1,055 | -€1,495 | -58.6% |
| Credit institutions | 430/8 | €2,549 | €1,055 | -€1,495 | -58.6% |
| Trade debts | 44 | €1,025 | €560 | -€465 | -45.3% |
| Suppliers | 440/4 | €1,025 | €560 | -€465 | -45.3% |
| Taxes, remuneration and social security | 45 | €2,424 | €4,083 | +€1,659 | +68.5% |
| Taxes | 450/3 | €2,424 | €4,083 | +€1,659 | +68.5% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,122 | €4,276 | +€2,154 | +101% |
| Other operating charges | 640/8 | €858 | €2,186 | +€1,328 | +155% |
| Gross operating margin | 9900 | -€7,867 | €30,711 | +€38,578 | |
| Operating profit (loss) | 9901 | -€10,848 | €24,248 | +€35,096 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €836 | €4,656 | +€3,820 | +457% |
| Recurring financial charges | 65 | €836 | €4,656 | +€3,820 | +457% |
| Profit (loss) for the period before taxes | 9903 | -€11,676 | €19,593 | +€31,269 | |
| Income taxes | 67/77 | - | €4,541 | +€4,541 | |
| Profit (loss) for the period | 9904 | -€11,676 | €15,051 | +€26,727 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,676 | €15,051 | +€26,727 |
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 21 October 2026 via checked.be.