DIERCKX AB: 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.
DIERCKX AB
Largest movements
- Receivables within one year -€33,186
down €33,186 (-15.7%), from €211,675 to €178,489
of which Trade receivables: -€33,421
- Cash +€13,700
up €13,700 (+71.8%), from €19,084 to €32,784
mainly Depreciation (+€133,681) and Receivables within one year (+€33,186)
- Deferred charges and accrued income +€11,557
up €11,557 (+4,036%), from €286 to €11,844
- Tangible fixed assets -€10,425
down €10,425 (-2.5%), from €425,015 to €414,590
of which Furniture and vehicles: -€19,977
- Trade debts -€14,510
down €14,510 (-25.3%), from €57,293 to €42,784
- Tax, wage and social debts -€8,168
down €8,168 (-23.2%), from €35,170 to €27,002
of which Taxes: -€6,681
- Current portion of long-term debt +€7,997
up €7,997 (+10.8%), from €74,023 to €82,020
- Gross operating margin -€89,390
down €89,390 (-14.2%), from €628,206 to €538,816
- Other operating charges -€32,361
down €32,361 (-68.8%), from €47,044 to €14,683
- Depreciation -€22,237
down €22,237 (-14.3%), from €155,918 to €133,681
- Write-downs +€14,486
new in 2025: €14,486
- Financial charges +€8,653
up €8,653 (+75.5%), from €11,456 to €20,109
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 | €656,195 | €642,196 | -€13,999 | -2.1% |
| Fixed assets | 21/28 | €425,150 | €419,080 | -€6,070 | -1.4% |
| Tangible fixed assets | 22/27 | €425,015 | €414,590 | -€10,425 | -2.5% |
| Land and buildings | 22 | €5,411 | €4,152 | -€1,259 | -23.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €210,153 | €190,176 | -€19,977 | -9.5% |
| Leasing and similar rights | 25 | €209,451 | €220,262 | +€10,811 | +5.2% |
| Financial fixed assets | 28 | €135 | €4,490 | +€4,355 | +3,226% |
| Current assets | 29/58 | €231,045 | €223,116 | -€7,929 | -3.4% |
| Amounts receivable within one year | 40/41 | €211,675 | €178,489 | -€33,186 | -15.7% |
| Trade receivables | 40 | €211,469 | €178,049 | -€33,421 | -15.8% |
| Other amounts receivable | 41 | €205 | €440 | +€235 | +114% |
| Cash at bank and in hand | 54/58 | €19,084 | €32,784 | +€13,700 | +71.8% |
| Deferred charges and accrued income | 490/1 | €286 | €11,844 | +€11,557 | +4,036% |
| Total equity and liabilities | 10/49 | €656,195 | €642,196 | -€13,999 | -2.1% |
| Equity | 10/15 | €61,279 | €66,670 | +€5,391 | +8.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €36,279 | €41,670 | +€5,391 | +14.9% |
| Distributable reserves | 133 | €36,279 | €41,670 | +€5,391 | +14.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €594,916 | €575,526 | -€19,390 | -3.3% |
| Amounts payable after more than one year | 17 | €195,746 | €193,462 | -€2,284 | -1.2% |
| Financial debts | 170/4 | €195,746 | €193,462 | -€2,284 | -1.2% |
| Amounts payable within one year | 42/48 | €399,171 | €382,065 | -€17,106 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €74,023 | €82,020 | +€7,997 | +10.8% |
| Trade debts | 44 | €57,293 | €42,784 | -€14,510 | -25.3% |
| Suppliers | 440/4 | €57,293 | €42,784 | -€14,510 | -25.3% |
| Advances received on contracts in progress | 46 | €508 | €0 | -€508 | -100% |
| Taxes, remuneration and social security | 45 | €35,170 | €27,002 | -€8,168 | -23.2% |
| Taxes | 450/3 | €19,762 | €13,081 | -€6,681 | -33.8% |
| Remuneration and social security | 454/9 | €15,408 | €13,921 | -€1,487 | -9.6% |
| Other amounts payable | 47/48 | €232,176 | €230,259 | -€1,917 | -0.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Remuneration, social security and pensions | 62 | €352,333 | €346,177 | -€6,156 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,918 | €133,681 | -€22,237 | -14.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,486 | +€14,486 | |
| Other operating charges | 640/8 | €47,044 | €14,683 | -€32,361 | -68.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €628,206 | €538,816 | -€89,390 | -14.2% |
| Operating profit (loss) | 9901 | €72,910 | €29,789 | -€43,121 | -59.1% |
| Financial income | 75/76B | €13 | €45 | +€32 | +245% |
| Recurring financial income | 75 | €13 | €45 | +€32 | +245% |
| Financial charges | 65/66B | €11,456 | €20,109 | +€8,653 | +75.5% |
| Recurring financial charges | 65 | €11,456 | €20,109 | +€8,653 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €61,467 | €9,726 | -€51,741 | -84.2% |
| Income taxes | 67/77 | €7,401 | €4,335 | -€3,066 | -41.4% |
| Profit (loss) for the period | 9904 | €54,067 | €5,391 | -€48,676 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,067 | €5,391 | -€48,676 | -90.0% |
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 15 October 2026 via checked.be.