BOUWONDERNEMING DIERCKX: 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.
What changed
BOUWONDERNEMING DIERCKX
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€38,111
2024 · -€5,130-€32,980
Equity
€354,412
2024 · €392,523-€38,111
Cash
€66,539
2024 · €70,084-€3,545
Balance sheet total
€386,080
2024 · €424,388-€38,308
Largest movements
Assets
- Tangible fixed assets -€34,837
down €34,837 (-16.2%), from €215,403 to €180,566
of which Land and buildings: -€37,705
Equity and liabilities
- Profit (loss) carried forward -€38,111
down €38,111 (-16.3%), from -€234,145 to -€272,256
Income statement
- Gross operating margin -€33,717
down €33,717 (-69.9%), from €48,209 to €14,493
- Financial charges -€655
down €655 (-51.7%), from €1,266 to €612
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.
Result 2024
-€5,130
Gross operating margin
-€33,717
Depreciation
-€372
Other operating charges
+€358
Financial income
+€95
Financial charges
+€655
Result 2025
-€38,111
raises the resultlowers the result
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.
From operations
+€8,010
Investment
-€9,731
Financing
-€1,824
Cash 2024
€70,084
From operations (derived)
+€8,010
Net result for the year
-€38,111
Depreciation
+€44,568
Smaller working-capital items
+€19
Other debts
+€1,533
Investment (derived)
-€9,731
Investment in fixed assets (net)
-€9,731
Financing
-€1,824
Current portion of long-term debt
-€1,824
Cash 2025
€66,539
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,388 | €386,080 | -€38,308 | -9.0% |
| Fixed assets | 21/28 | €350,403 | €315,566 | -€34,837 | -9.9% |
| Tangible fixed assets | 22/27 | €215,403 | €180,566 | -€34,837 | -16.2% |
| Land and buildings | 22 | €206,395 | €168,690 | -€37,705 | -18.3% |
| Plant, machinery and equipment | 23 | €8,568 | €11,876 | +€3,309 | +38.6% |
| Furniture and vehicles | 24 | €441 | €0 | -€441 | -100% |
| Financial fixed assets | 28 | €135,000 | €135,000 | = | 0.0% |
| Current assets | 29/58 | €73,985 | €70,514 | -€3,471 | -4.7% |
| Amounts receivable within one year | 40/41 | €480 | €585 | +€105 | +21.9% |
| Trade receivables | 40 | €172 | €172 | = | 0.0% |
| Other amounts receivable | 41 | €308 | €413 | +€105 | +34.2% |
| Cash at bank and in hand | 54/58 | €70,084 | €66,539 | -€3,545 | -5.1% |
| Deferred charges and accrued income | 490/1 | €3,421 | €3,390 | -€31 | -0.9% |
| Total equity and liabilities | 10/49 | €424,388 | €386,080 | -€38,308 | -9.0% |
| Equity | 10/15 | €392,523 | €354,412 | -€38,111 | -9.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €564,668 | €564,668 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,080 | €34,080 | = | 0.0% |
| Distributable reserves | 133 | €524,388 | €524,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,145 | -€272,256 | -€38,111 | -16.3% |
| Amounts payable | 17/49 | €31,866 | €31,668 | -€197 | -0.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €30,822 | €30,603 | -€218 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €1,824 | €0 | -€1,824 | -100% |
| Trade debts | 44 | €8,104 | €8,159 | +€55 | +0.7% |
| Suppliers | 440/4 | €8,104 | €8,159 | +€55 | +0.7% |
| Taxes, remuneration and social security | 45 | €0 | €18 | +€18 | |
| Taxes | 450/3 | €0 | €18 | +€18 | |
| Other amounts payable | 47/48 | €20,894 | €22,427 | +€1,533 | +7.3% |
| Accrued charges and deferred income | 492/3 | €1,044 | €1,065 | +€21 | +2.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,196 | €44,568 | +€372 | +0.8% |
| Other operating charges | 640/8 | €8,358 | €8,000 | -€358 | -4.3% |
| Gross operating margin | 9900 | €48,209 | €14,493 | -€33,717 | -69.9% |
| Operating profit (loss) | 9901 | -€4,344 | -€38,075 | -€33,731 | -776% |
| Financial income | 75/76B | €480 | €576 | +€95 | +19.9% |
| Recurring financial income | 75 | €480 | €576 | +€95 | +19.9% |
| Financial charges | 65/66B | €1,266 | €612 | -€655 | -51.7% |
| Recurring financial charges | 65 | €1,266 | €612 | -€655 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,130 | -€38,111 | -€32,980 | -643% |
| Profit (loss) for the period | 9904 | -€5,130 | -€38,111 | -€32,980 | -643% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,130 | -€38,111 | -€32,980 | -643% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.