DIERCKX CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€151,787
up €151,787 (+156.8%), from €96,776 to €248,563
of which Other amounts receivable: +€115,604
- Tangible fixed assets +€76,215
up €76,215 (+17.4%), from €437,860 to €514,075
of which Furniture and vehicles: +€84,936
- Stocks and contracts -€27,595
down €27,595 (-22.3%), from €123,798 to €96,203
of which Contracts in progress: -€30,588
- Cash -€14,445
down €14,445 (-84.6%), from €17,080 to €2,634
mainly Investment in fixed assets (net) (-€240,716) and Receivables within one year (-€151,787)
- Provisions +€133,124
new in 2025: €133,124
- Profit (loss) carried forward +€43,132
up €43,132 (+68.9%), from €62,584 to €105,717
- Trade debts -€35,256
down €35,256 (-29.3%), from €120,514 to €85,259
- Debts after one year +€22,513
up €22,513 (+7.2%), from €312,104 to €334,617
- Current portion of long-term debt +€18,079
up €18,079 (+39.4%), from €45,879 to €63,958
- Gross operating margin +€189,244
up €189,244 (+105.9%), from €178,683 to €367,927
- Provisions +€133,124
new in 2025: €133,124
- Depreciation +€76,198
up €76,198 (+86.3%), from €88,303 to €164,501
- Financial charges +€6,139
up €6,139 (+78.9%), from €7,782 to €13,921
- Taxes -€4,207
down €4,207 (-30.9%), from €13,616 to €9,409
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 | €676,904 | €862,912 | +€186,007 | +27.5% |
| Fixed assets | 21/28 | €437,860 | €514,075 | +€76,215 | +17.4% |
| Tangible fixed assets | 22/27 | €437,860 | €514,075 | +€76,215 | +17.4% |
| Plant, machinery and equipment | 23 | €78,647 | €70,978 | -€7,669 | -9.8% |
| Furniture and vehicles | 24 | €355,010 | €439,946 | +€84,936 | +23.9% |
| Other tangible fixed assets | 26 | €4,203 | €3,151 | -€1,052 | -25.0% |
| Current assets | 29/58 | €239,044 | €348,837 | +€109,793 | +45.9% |
| Stocks and contracts in progress | 3 | €123,798 | €96,203 | -€27,595 | -22.3% |
| Stocks | 30/36 | €2,764 | €5,756 | +€2,992 | +108.3% |
| Contracts in progress | 37 | €121,035 | €90,447 | -€30,588 | -25.3% |
| Amounts receivable within one year | 40/41 | €96,776 | €248,563 | +€151,787 | +156.8% |
| Trade receivables | 40 | €10,403 | €46,586 | +€36,183 | +347.8% |
| Other amounts receivable | 41 | €86,373 | €201,977 | +€115,604 | +133.8% |
| Cash at bank and in hand | 54/58 | €17,080 | €2,634 | -€14,445 | -84.6% |
| Deferred charges and accrued income | 490/1 | €1,390 | €1,437 | +€47 | +3.4% |
| Total equity and liabilities | 10/49 | €676,904 | €862,912 | +€186,007 | +27.5% |
| Equity | 10/15 | €122,584 | €165,717 | +€43,132 | +35.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,584 | €105,717 | +€43,132 | +68.9% |
| Provisions and deferred taxes | 16 | - | €133,124 | +€133,124 | |
| Provisions for liabilities and charges | 160/5 | - | €133,124 | +€133,124 | |
| Other liabilities and charges | 164/5 | - | €133,124 | +€133,124 | |
| Amounts payable | 17/49 | €554,320 | €564,071 | +€9,751 | +1.8% |
| Amounts payable after more than one year | 17 | €312,104 | €334,617 | +€22,513 | +7.2% |
| Financial debts | 170/4 | €312,104 | €334,617 | +€22,513 | +7.2% |
| Amounts payable within one year | 42/48 | €238,712 | €222,997 | -€15,715 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €45,879 | €63,958 | +€18,079 | +39.4% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €120,514 | €85,259 | -€35,256 | -29.3% |
| Suppliers | 440/4 | €120,514 | €85,259 | -€35,256 | -29.3% |
| Taxes, remuneration and social security | 45 | €14,400 | €23,780 | +€9,380 | +65.1% |
| Taxes | 450/3 | €14,400 | €23,780 | +€9,380 | +65.1% |
| Other amounts payable | 47/48 | €7,919 | €0 | -€7,919 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,504 | €6,457 | +€2,953 | +84.3% |
| Non-recurring operating income | 76A | €173 | €0 | -€173 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,303 | €164,501 | +€76,198 | +86.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €133,124 | +€133,124 | |
| Other operating charges | 640/8 | €3,963 | €8,111 | +€4,148 | +104.7% |
| Non-recurring operating charges | 66A | €4,472 | €0 | -€4,472 | -100.0% |
| Gross operating margin | 9900 | €178,683 | €367,927 | +€189,244 | +105.9% |
| Operating profit (loss) | 9901 | €81,945 | €62,192 | -€19,754 | -24.1% |
| Financial income | 75/76B | €67 | €4,270 | +€4,204 | +6295.7% |
| Recurring financial income | 75 | €67 | €4,270 | +€4,204 | +6295.7% |
| Financial charges | 65/66B | €7,782 | €13,921 | +€6,139 | +78.9% |
| Recurring financial charges | 65 | €7,782 | €13,921 | +€6,139 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | €74,230 | €52,541 | -€21,689 | -29.2% |
| Income taxes | 67/77 | €13,616 | €9,409 | -€4,207 | -30.9% |
| Profit (loss) for the period | 9904 | €60,614 | €43,132 | -€17,482 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,614 | €43,132 | -€17,482 | -28.8% |
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 11 October 2026 via checked.be.