DIERCK: 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.
DIERCK
Largest movements
- Receivables within one year +€13,951
up €13,951 (+12.4%), from €112,167 to €126,118
of which Other amounts receivable: +€22,091
- Current investments -€12,552
down €12,552 (-96.8%), from €12,966 to €414
- Tangible fixed assets -€8,902
down €8,902 (-1.4%), from €654,359 to €645,458
of which Furniture and vehicles: -€11,958
- Other debts +€105,429
up €105,429 (+1,504%), from €7,010 to €112,439
- Profit (loss) carried forward -€72,659
down €72,659, from €15,423 to -€57,236
- Debts after one year -€42,387
down €42,387 (-9.4%), from €451,305 to €408,919
- Tax, wage and social debts -€13,697
down €13,697 (-43.2%), from €31,701 to €18,004
of which Taxes: -€17,963
- Trade debts +€13,128
up €13,128 (+89.9%), from €14,601 to €27,729
- Gross operating margin -€90,042
down €90,042 (-44.2%), from €203,541 to €113,499
- Staff costs +€64,616
up €64,616 (+116%), from €55,887 to €120,503
- Taxes -€26,556
down €26,556 (-97.9%), from €27,112 to €557
- Depreciation +€4,298
up €4,298 (+9.7%), from €44,120 to €48,419
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 | €837,100 | €825,266 | -€11,834 | -1.4% |
| Fixed assets | 21/28 | €654,359 | €645,458 | -€8,902 | -1.4% |
| Tangible fixed assets | 22/27 | €654,359 | €645,458 | -€8,902 | -1.4% |
| Land and buildings | 22 | €620,443 | €625,018 | +€4,575 | +0.7% |
| Plant, machinery and equipment | 23 | €5,460 | €3,942 | -€1,518 | -27.8% |
| Furniture and vehicles | 24 | €28,456 | €16,498 | -€11,958 | -42.0% |
| Current assets | 29/58 | €182,741 | €179,808 | -€2,933 | -1.6% |
| Amounts receivable within one year | 40/41 | €112,167 | €126,118 | +€13,951 | +12.4% |
| Trade receivables | 40 | €72,540 | €64,400 | -€8,141 | -11.2% |
| Other amounts receivable | 41 | €39,627 | €61,718 | +€22,091 | +55.7% |
| Current investments | 50/53 | €12,966 | €414 | -€12,552 | -96.8% |
| Cash at bank and in hand | 54/58 | €56,724 | €52,088 | -€4,636 | -8.2% |
| Deferred charges and accrued income | 490/1 | €884 | €1,188 | +€304 | +34.5% |
| Total equity and liabilities | 10/49 | €837,100 | €825,266 | -€11,834 | -1.4% |
| Equity | 10/15 | €286,469 | €213,810 | -€72,659 | -25.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €270,046 | €270,046 | = | 0.0% |
| Distributable reserves | 133 | €270,046 | €270,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,423 | -€57,236 | -€72,659 | |
| Amounts payable | 17/49 | €550,631 | €611,456 | +€60,825 | +11.0% |
| Amounts payable after more than one year | 17 | €451,305 | €408,919 | -€42,387 | -9.4% |
| Financial debts | 170/4 | €451,305 | €408,919 | -€42,387 | -9.4% |
| Amounts payable within one year | 42/48 | €98,326 | €202,537 | +€104,212 | +106% |
| Current portion of amounts payable after more than one year | 42 | €44,983 | €44,274 | -€709 | -1.6% |
| Financial debts | 43 | €30 | €91 | +€61 | +204% |
| Credit institutions | 430/8 | €30 | €91 | +€61 | +204% |
| Trade debts | 44 | €14,601 | €27,729 | +€13,128 | +89.9% |
| Suppliers | 440/4 | €14,601 | €27,729 | +€13,128 | +89.9% |
| Taxes, remuneration and social security | 45 | €31,701 | €18,004 | -€13,697 | -43.2% |
| Taxes | 450/3 | €27,241 | €9,277 | -€17,963 | -65.9% |
| Remuneration and social security | 454/9 | €4,460 | €8,727 | +€4,266 | +95.6% |
| Other amounts payable | 47/48 | €7,010 | €112,439 | +€105,429 | +1,504% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100% |
| Remuneration, social security and pensions | 62 | €55,887 | €120,503 | +€64,616 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,120 | €48,419 | +€4,298 | +9.7% |
| Other operating charges | 640/8 | €7,904 | €6,827 | -€1,077 | -13.6% |
| Gross operating margin | 9900 | €203,541 | €113,499 | -€90,042 | -44.2% |
| Operating profit (loss) | 9901 | €95,630 | -€62,250 | -€157,879 | |
| Financial income | 75/76B | €2,251 | €2,815 | +€565 | +25.1% |
| Recurring financial income | 75 | €2,251 | €2,815 | +€565 | +25.1% |
| Financial charges | 65/66B | €10,869 | €12,668 | +€1,799 | +16.6% |
| Recurring financial charges | 65 | €10,869 | €12,668 | +€1,799 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €87,011 | -€72,103 | -€159,114 | |
| Income taxes | 67/77 | €27,112 | €557 | -€26,556 | -97.9% |
| Profit (loss) for the period | 9904 | €59,899 | -€72,659 | -€132,558 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,899 | -€72,659 | -€132,558 |
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 21 October 2026 via checked.be.