Dierckx: what changed
Two fiscal 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.
Dierckx
Largest movements
- Receivables within one year -€3,875
down €3,875 (-34.6%), from €11,207 to €7,332
of which Other amounts receivable: -€4,002
- Cash -€3,630
down €3,630 (-12.2%), from €29,640 to €26,010
mainly Contributions, distributions and other (-€17,669) and Trade debts (-€3,136)
- Tangible fixed assets -€2,151
down €2,151 (-26.4%), from €8,159 to €6,009
- Deferred charges and accrued income +€549
up €549 (+26.7%), from €2,060 to €2,609
- Reserves -€8,399
down €8,399 (-18.5%), from €45,325 to €36,926
- Trade debts -€3,136
down €3,136 (-65.0%), from €4,828 to €1,691
- Tax, wage and social debts +€2,240
up €2,240 (+543.0%), from €413 to €2,653
- Gross operating margin +€8,243
up €8,243 (+81.7%), from €10,091 to €18,334
- Taxes +€2,015
up €2,015 (+55.4%), from €3,637 to €5,653
- Depreciation +€679
up €679 (+46.1%), from €1,472 to €2,151
- Other operating charges +€337
up €337 (+43.3%), from €777 to €1,114
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 | €51,066 | €41,959 | -€9,107 | -17.8% |
| Fixed assets | 21/28 | €8,159 | €6,009 | -€2,151 | -26.4% |
| Tangible fixed assets | 22/27 | €8,159 | €6,009 | -€2,151 | -26.4% |
| Plant, machinery and equipment | 23 | €8,159 | €6,009 | -€2,151 | -26.4% |
| Current assets | 29/58 | €42,906 | €35,950 | -€6,956 | -16.2% |
| Amounts receivable within one year | 40/41 | €11,207 | €7,332 | -€3,875 | -34.6% |
| Trade receivables | 40 | €6,437 | €6,564 | +€127 | +2.0% |
| Other amounts receivable | 41 | €4,770 | €768 | -€4,002 | -83.9% |
| Cash at bank and in hand | 54/58 | €29,640 | €26,010 | -€3,630 | -12.2% |
| Deferred charges and accrued income | 490/1 | €2,060 | €2,609 | +€549 | +26.7% |
| Total equity and liabilities | 10/49 | €51,066 | €41,959 | -€9,107 | -17.8% |
| Equity | 10/15 | €45,825 | €37,426 | -€8,399 | -18.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €45,325 | €36,926 | -€8,399 | -18.5% |
| Distributable reserves | 133 | €45,325 | €36,926 | -€8,399 | -18.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,240 | €4,533 | -€707 | -13.5% |
| Amounts payable within one year | 42/48 | €5,240 | €4,533 | -€707 | -13.5% |
| Trade debts | 44 | €4,828 | €1,691 | -€3,136 | -65.0% |
| Suppliers | 440/4 | €4,828 | €1,691 | -€3,136 | -65.0% |
| Taxes, remuneration and social security | 45 | €413 | €2,653 | +€2,240 | +543.0% |
| Taxes | 450/3 | €413 | €2,653 | +€2,240 | +543.0% |
| Other amounts payable | 47/48 | €0 | €189 | +€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,472 | €2,151 | +€679 | +46.1% |
| Other operating charges | 640/8 | €777 | €1,114 | +€337 | +43.3% |
| Gross operating margin | 9900 | €10,091 | €18,334 | +€8,243 | +81.7% |
| Operating profit (loss) | 9901 | €7,842 | €15,069 | +€7,227 | +92.2% |
| Financial income | 75/76B | €37 | €0 | -€37 | -100.0% |
| Recurring financial income | 75 | €37 | €0 | -€37 | -100.0% |
| Financial charges | 65/66B | €116 | €147 | +€30 | +26.0% |
| Recurring financial charges | 65 | €116 | €147 | +€30 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €7,763 | €14,922 | +€7,160 | +92.2% |
| Income taxes | 67/77 | €3,637 | €5,653 | +€2,015 | +55.4% |
| Profit (loss) for the period | 9904 | €4,125 | €9,270 | +€5,144 | +124.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,125 | €9,270 | +€5,144 | +124.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.