Dierckx Accounting: 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 Accounting
Largest movements
- Current investments +€50,001
new in 2025: €50,001
- Cash +€19,717
up €19,717 (+24.5%), from €80,510 to €100,227
mainly Net result for the year (+€109,534) and Depreciation (+€5,901)
- Tangible fixed assets -€5,901
down €5,901 (-11.9%), from €49,568 to €43,668
of which Land and buildings: -€5,234
- Reserves +€108,701
up €108,701 (+108%), from €100,881 to €209,583
- Other debts -€40,658
no longer reported in 2025 (was €40,658)
- Tax, wage and social debts -€3,425
down €3,425 (-67.1%), from €5,108 to €1,683
of which Taxes: -€2,525
- Gross operating margin +€53,766
up €53,766 (+53.6%), from €100,355 to €154,121
- Taxes +€14,530
up €14,530 (+60.5%), from €24,032 to €38,562
- Depreciation +€2,271
up €2,271 (+62.6%), from €3,629 to €5,901
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 | €148,811 | €212,816 | +€64,005 | +43.0% |
| Fixed assets | 21/28 | €49,568 | €43,668 | -€5,901 | -11.9% |
| Tangible fixed assets | 22/27 | €49,568 | €43,668 | -€5,901 | -11.9% |
| Land and buildings | 22 | €48,279 | €43,045 | -€5,234 | -10.8% |
| Furniture and vehicles | 24 | €1,290 | €623 | -€667 | -51.7% |
| Current assets | 29/58 | €99,243 | €169,149 | +€69,906 | +70.4% |
| Amounts receivable within one year | 40/41 | €18,569 | €18,275 | -€294 | -1.6% |
| Trade receivables | 40 | €12,601 | €8,484 | -€4,117 | -32.7% |
| Other amounts receivable | 41 | €5,968 | €9,791 | +€3,823 | +64.1% |
| Current investments | 50/53 | - | €50,001 | +€50,001 | |
| Cash at bank and in hand | 54/58 | €80,510 | €100,227 | +€19,717 | +24.5% |
| Deferred charges and accrued income | 490/1 | €164 | €646 | +€482 | +294% |
| Total equity and liabilities | 10/49 | €148,811 | €212,816 | +€64,005 | +43.0% |
| Equity | 10/15 | €101,881 | €210,583 | +€108,701 | +107% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100,881 | €209,583 | +€108,701 | +108% |
| Distributable reserves | 133 | €100,881 | €209,583 | +€108,701 | +108% |
| Amounts payable | 17/49 | €46,930 | €2,234 | -€44,696 | -95.2% |
| Amounts payable within one year | 42/48 | €46,930 | €2,234 | -€44,696 | -95.2% |
| Trade debts | 44 | €1,164 | €551 | -€613 | -52.7% |
| Suppliers | 440/4 | €1,164 | €551 | -€613 | -52.7% |
| Taxes, remuneration and social security | 45 | €5,108 | €1,683 | -€3,425 | -67.1% |
| Taxes | 450/3 | €4,208 | €1,683 | -€2,525 | -60.0% |
| Remuneration and social security | 454/9 | €900 | - | -€900 | |
| Other amounts payable | 47/48 | €40,658 | - | -€40,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,629 | €5,901 | +€2,271 | +62.6% |
| Other operating charges | 640/8 | €613 | €528 | -€86 | -14.0% |
| Gross operating margin | 9900 | €100,355 | €154,121 | +€53,766 | +53.6% |
| Operating profit (loss) | 9901 | €96,112 | €147,693 | +€51,581 | +53.7% |
| Financial income | 75/76B | €95 | €663 | +€568 | +597% |
| Recurring financial income | 75 | €95 | €663 | +€568 | +597% |
| Financial charges | 65/66B | €123 | €260 | +€137 | +111% |
| Recurring financial charges | 65 | €123 | €260 | +€137 | +111% |
| Profit (loss) for the period before taxes | 9903 | €96,085 | €148,096 | +€52,012 | +54.1% |
| Income taxes | 67/77 | €24,032 | €38,562 | +€14,530 | +60.5% |
| Profit (loss) for the period | 9904 | €72,053 | €109,534 | +€37,481 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,053 | €109,534 | +€37,481 | +52.0% |
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 23 October 2026 via checked.be.