DIERCKX BART: 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 BART
Largest movements
- Tangible fixed assets -€19,869
down €19,869 (-20.4%), from €97,570 to €77,700
of which Furniture and vehicles: -€20,945
- Cash +€15,265
up €15,265 (+16.4%), from €92,945 to €108,210
mainly Depreciation (+€24,078) and Tax, wage and social debts (+€2,232)
- Receivables within one year +€3,622
up €3,622 (+16.6%), from €21,854 to €25,476
of which Other amounts receivable: +€7,027
- Tax, wage and social debts +€2,232
new in 2025: €2,232
- Gross operating margin -€20,025
down €20,025 (-46.2%), from €43,308 to €23,284
- Taxes -€6,122
down €6,122 (-95.1%), from €6,435 to €314
- Depreciation +€5,374
up €5,374 (+28.7%), from €18,704 to €24,078
- Financial income +€951
up €951 (+482.0%), from €197 to €1,148
- Other operating charges +€546
up €546 (+108.1%), from €505 to €1,051
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 | €222,072 | €222,259 | +€187 | +0.1% |
| Fixed assets | 21/28 | €97,570 | €77,700 | -€19,869 | -20.4% |
| Tangible fixed assets | 22/27 | €97,570 | €77,700 | -€19,869 | -20.4% |
| Plant, machinery and equipment | 23 | €6,539 | €7,615 | +€1,076 | +16.4% |
| Furniture and vehicles | 24 | €91,030 | €70,085 | -€20,945 | -23.0% |
| Current assets | 29/58 | €124,502 | €144,559 | +€20,057 | +16.1% |
| Stocks and contracts in progress | 3 | €7,123 | €8,163 | +€1,039 | +14.6% |
| Stocks | 30/36 | €7,123 | €8,163 | +€1,039 | +14.6% |
| Amounts receivable within one year | 40/41 | €21,854 | €25,476 | +€3,622 | +16.6% |
| Trade receivables | 40 | €17,461 | €14,056 | -€3,405 | -19.5% |
| Other amounts receivable | 41 | €4,393 | €11,420 | +€7,027 | +159.9% |
| Cash at bank and in hand | 54/58 | €92,945 | €108,210 | +€15,265 | +16.4% |
| Deferred charges and accrued income | 490/1 | €2,580 | €2,709 | +€130 | +5.0% |
| Total equity and liabilities | 10/49 | €222,072 | €222,259 | +€187 | +0.1% |
| Equity | 10/15 | €213,740 | €212,559 | -€1,180 | -0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €201,340 | €201,340 | = | 0.0% |
| Distributable reserves | 133 | €201,340 | €201,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,180 | -€1,180 | |
| Amounts payable | 17/49 | €8,332 | €9,699 | +€1,367 | +16.4% |
| Amounts payable within one year | 42/48 | €8,332 | €9,699 | +€1,367 | +16.4% |
| Trade debts | 44 | €1,728 | €720 | -€1,008 | -58.3% |
| Suppliers | 440/4 | €1,728 | €720 | -€1,008 | -58.3% |
| Taxes, remuneration and social security | 45 | - | €2,232 | +€2,232 | |
| Remuneration and social security | 454/9 | - | €2,232 | +€2,232 | |
| Other amounts payable | 47/48 | €6,605 | €6,747 | +€143 | +2.2% |
| Non-recurring operating income | 76A | €8,145 | €271 | -€7,874 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,704 | €24,078 | +€5,374 | +28.7% |
| Other operating charges | 640/8 | €505 | €1,051 | +€546 | +108.1% |
| Gross operating margin | 9900 | €43,308 | €23,284 | -€20,025 | -46.2% |
| Operating profit (loss) | 9901 | €24,099 | -€1,846 | -€25,945 | |
| Financial income | 75/76B | €197 | €1,148 | +€951 | +482.0% |
| Recurring financial income | 75 | €197 | €1,148 | +€951 | +482.0% |
| Financial charges | 65/66B | €138 | €169 | +€30 | +21.9% |
| Recurring financial charges | 65 | €138 | €169 | +€30 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €24,158 | -€866 | -€25,024 | |
| Income taxes | 67/77 | €6,435 | €314 | -€6,122 | -95.1% |
| Profit (loss) for the period | 9904 | €17,723 | -€1,180 | -€18,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,723 | -€1,180 | -€18,903 |
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 8 October 2026 via checked.be.