Dierckx Holding: 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 Holding
Largest movements
- Cash +€47,060
up €47,060 (+7,988%), from €589 to €47,649
mainly Net result for the year (+€171,502) and Tax, wage and social debts (+€16,793)
- Financial fixed assets -€5,000
down €5,000 (-100%), from €5,000 to €0
- Tangible fixed assets -€2,803
down €2,803 (-52.7%), from €5,315 to €2,513
of which Plant, machinery and equipment: -€1,894
- Tax, wage and social debts +€16,793
up €16,793 (+236%), from €7,115 to €23,908
of which Taxes: +€20,493
- Profit (loss) carried forward +€12,114
up €12,114, from -€12,114 to €0
- Other debts +€9,630
up €9,630 (+122%), from €7,913 to €17,543
- Trade debts +€1,175
up €1,175 (+68.4%), from €1,718 to €2,892
- Financial income +€132,474
up €132,474 (+47,516%), from €279 to €132,753
of which Financial income: +€131,619
- Gross operating margin +€67,697
up €67,697, from -€8,945 to €58,752
- Taxes +€9,223
new in 2025: €9,223
- Financial charges +€7,236
up €7,236 (+4,721%), from €153 to €7,389
- Depreciation -€667
down €667 (-19.2%), from €3,470 to €2,803
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 | €18,069 | €57,780 | +€39,711 | +220% |
| Fixed assets | 21/28 | €10,315 | €2,513 | -€7,803 | -75.6% |
| Tangible fixed assets | 22/27 | €5,315 | €2,513 | -€2,803 | -52.7% |
| Plant, machinery and equipment | 23 | €2,720 | €826 | -€1,894 | -69.6% |
| Furniture and vehicles | 24 | €2,595 | €1,686 | -€909 | -35.0% |
| Financial fixed assets | 28 | €5,000 | €0 | -€5,000 | -100% |
| Current assets | 29/58 | €7,753 | €55,267 | +€47,514 | +613% |
| Amounts receivable within one year | 40/41 | €7,164 | €7,618 | +€454 | +6.3% |
| Trade receivables | 40 | €2,420 | €0 | -€2,420 | -100% |
| Other amounts receivable | 41 | €4,744 | €7,618 | +€2,874 | +60.6% |
| Cash at bank and in hand | 54/58 | €589 | €47,649 | +€47,060 | +7,988% |
| Total equity and liabilities | 10/49 | €18,069 | €57,780 | +€39,711 | +220% |
| Equity | 10/15 | €1,323 | €13,437 | +€12,114 | +916% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,437 | €8,437 | = | 0.0% |
| Distributable reserves | 133 | €8,437 | €8,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,114 | €0 | +€12,114 | |
| Amounts payable | 17/49 | €16,746 | €44,343 | +€27,598 | +165% |
| Amounts payable within one year | 42/48 | €16,746 | €44,343 | +€27,598 | +165% |
| Trade debts | 44 | €1,718 | €2,892 | +€1,175 | +68.4% |
| Suppliers | 440/4 | €1,718 | €2,892 | +€1,175 | +68.4% |
| Taxes, remuneration and social security | 45 | €7,115 | €23,908 | +€16,793 | +236% |
| Taxes | 450/3 | €3,415 | €23,908 | +€20,493 | +600% |
| Remuneration and social security | 454/9 | €3,700 | €0 | -€3,700 | -100% |
| Other amounts payable | 47/48 | €7,913 | €17,543 | +€9,630 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,470 | €2,803 | -€667 | -19.2% |
| Other operating charges | 640/8 | €126 | €589 | +€464 | +369% |
| Gross operating margin | 9900 | -€8,945 | €58,752 | +€67,697 | |
| Operating profit (loss) | 9901 | -€12,541 | €55,360 | +€67,901 | |
| Financial income | 75/76B | €279 | €132,753 | +€132,474 | +47,516% |
| Recurring financial income | 75 | €279 | €131,898 | +€131,619 | +47,209% |
| Non-recurring financial income | 76B | - | €856 | +€856 | |
| Financial charges | 65/66B | €153 | €7,389 | +€7,236 | +4,721% |
| Recurring financial charges | 65 | €153 | €7,389 | +€7,236 | +4,721% |
| Profit (loss) for the period before taxes | 9903 | -€12,415 | €180,724 | +€193,139 | |
| Income taxes | 67/77 | - | €9,223 | +€9,223 | |
| Profit (loss) for the period | 9904 | -€12,415 | €171,502 | +€183,917 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,415 | €171,502 | +€183,917 |
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 27 October 2026 via checked.be.