DIERCKX D.: 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 D.
Largest movements
- Tangible fixed assets -€18,960
down €18,960 (-4.1%), from €458,138 to €439,178
of which Land and buildings: -€10,448
- Reserves -€46,095
down €46,095 (-15.5%), from €297,849 to €251,754
- Other debts +€37,473
up €37,473 (+27.1%), from €138,299 to €175,771
- Trade debts -€8,314
down €8,314 (-56.4%), from €14,740 to €6,426
- Other operating charges +€8,397
up €8,397 (+99.5%), from €8,438 to €16,836
- Gross operating margin +€6,348
up €6,348 (+66.4%), from €9,567 to €15,915
- Staff costs +€1,205
up €1,205 (+8.9%), from €13,520 to €14,725
- Depreciation +€851
up €851 (+2.8%), from €30,067 to €30,919
- Financial income -€203
down €203 (-30.1%), from €673 to €470
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 | €470,759 | €454,419 | -€16,340 | -3.5% |
| Fixed assets | 21/28 | €458,138 | €439,178 | -€18,960 | -4.1% |
| Tangible fixed assets | 22/27 | €458,138 | €439,178 | -€18,960 | -4.1% |
| Land and buildings | 22 | €449,627 | €439,178 | -€10,448 | -2.3% |
| Plant, machinery and equipment | 23 | €8,512 | - | -€8,512 | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €12,620 | €15,241 | +€2,620 | +20.8% |
| Amounts receivable within one year | 40/41 | €7,139 | €4,536 | -€2,603 | -36.5% |
| Trade receivables | 40 | €6,334 | €3,904 | -€2,430 | -38.4% |
| Other amounts receivable | 41 | €805 | €632 | -€173 | -21.5% |
| Cash at bank and in hand | 54/58 | €3,751 | €8,008 | +€4,258 | +113.5% |
| Deferred charges and accrued income | 490/1 | €1,731 | €2,697 | +€966 | +55.8% |
| Total equity and liabilities | 10/49 | €470,759 | €454,419 | -€16,340 | -3.5% |
| Equity | 10/15 | €316,849 | €270,754 | -€46,095 | -14.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €297,849 | €251,754 | -€46,095 | -15.5% |
| Distributable reserves | 133 | €297,849 | €251,754 | -€46,095 | -15.5% |
| Amounts payable | 17/49 | €153,910 | €183,665 | +€29,755 | +19.3% |
| Amounts payable within one year | 42/48 | €153,910 | €183,665 | +€29,755 | +19.3% |
| Trade debts | 44 | €14,740 | €6,426 | -€8,314 | -56.4% |
| Suppliers | 440/4 | €14,740 | €6,426 | -€8,314 | -56.4% |
| Taxes, remuneration and social security | 45 | €871 | €1,468 | +€597 | +68.6% |
| Taxes | 450/3 | €871 | €639 | -€231 | -26.6% |
| Remuneration and social security | 454/9 | - | €828 | +€828 | |
| Other amounts payable | 47/48 | €138,299 | €175,771 | +€37,473 | +27.1% |
| Remuneration, social security and pensions | 62 | €13,520 | €14,725 | +€1,205 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,067 | €30,919 | +€851 | +2.8% |
| Other operating charges | 640/8 | €8,438 | €16,836 | +€8,397 | +99.5% |
| Gross operating margin | 9900 | €9,567 | €15,915 | +€6,348 | +66.4% |
| Operating profit (loss) | 9901 | -€42,460 | -€46,565 | -€4,106 | -9.7% |
| Financial income | 75/76B | €673 | €470 | -€203 | -30.1% |
| Recurring financial income | 75 | €673 | €470 | -€203 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,787 | -€46,095 | -€4,308 | -10.3% |
| Income taxes | 67/77 | €23 | €0 | -€23 | -100.0% |
| Profit (loss) for the period | 9904 | -€41,810 | -€46,095 | -€4,285 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,810 | -€46,095 | -€4,285 | -10.2% |
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.