DIERCKX LUC: 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 LUC
Largest movements
- Receivables after one year -€44,880
down €44,880 (-56.1%), from €80,000 to €35,120
- Cash +€20,651
up €20,651, from €0 to €20,651
mainly Receivables after one year (+€44,880) and Net result for the year (+€24,577)
- Receivables within one year -€14,012
down €14,012 (-85.2%), from €16,450 to €2,438
- Deferred charges and accrued income -€2,391
down €2,391 (-50.6%), from €4,727 to €2,336
- Reserves -€23,423
down €23,423 (-29.4%), from €79,672 to €56,249
- Other debts -€21,486
down €21,486 (-80.2%), from €26,800 to €5,314
- Tax, wage and social debts +€4,829
up €4,829 (+161%), from €3,000 to €7,829
- Short-term financial debts -€2,735
down €2,735 (-63.1%), from €4,334 to €1,599
- Trade debts +€1,699
up €1,699 (+116%), from €1,461 to €3,160
- Gross operating margin +€16,661
up €16,661 (+64.3%), from €25,901 to €42,562
- Taxes +€4,767
up €4,767 (+59.1%), from €8,062 to €12,829
- Financial income -€2,657
down €2,657 (-56.2%), from €4,727 to €2,070
- Depreciation -€2,262
down €2,262 (-44.8%), from €5,052 to €2,791
- Financial charges -€1,172
down €1,172 (-32.2%), from €3,645 to €2,473
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 | €116,266 | €75,150 | -€41,117 | -35.4% |
| Fixed assets | 21/28 | €15,090 | €14,605 | -€485 | -3.2% |
| Tangible fixed assets | 22/27 | €15,090 | €14,605 | -€485 | -3.2% |
| Land and buildings | 22 | €10,000 | €10,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €1,165 | +€1,165 | |
| Furniture and vehicles | 24 | €4,187 | €3,402 | -€785 | -18.8% |
| Other tangible fixed assets | 26 | €903 | €39 | -€865 | -95.7% |
| Current assets | 29/58 | €101,176 | €60,544 | -€40,632 | -40.2% |
| Amounts receivable after more than one year | 29 | €80,000 | €35,120 | -€44,880 | -56.1% |
| Other amounts receivable | 291 | €80,000 | €35,120 | -€44,880 | -56.1% |
| Amounts receivable within one year | 40/41 | €16,450 | €2,438 | -€14,012 | -85.2% |
| Other amounts receivable | 41 | €16,450 | €2,438 | -€14,012 | -85.2% |
| Cash at bank and in hand | 54/58 | €0 | €20,651 | +€20,651 | |
| Deferred charges and accrued income | 490/1 | €4,727 | €2,336 | -€2,391 | -50.6% |
| Total equity and liabilities | 10/49 | €116,266 | €75,150 | -€41,117 | -35.4% |
| Equity | 10/15 | €80,672 | €57,249 | -€23,423 | -29.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €79,672 | €56,249 | -€23,423 | -29.4% |
| Distributable reserves | 133 | €79,672 | €56,249 | -€23,423 | -29.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,594 | €17,901 | -€17,693 | -49.7% |
| Amounts payable within one year | 42/48 | €35,594 | €17,901 | -€17,693 | -49.7% |
| Financial debts | 43 | €4,334 | €1,599 | -€2,735 | -63.1% |
| Credit institutions | 430/8 | €4,334 | €1,599 | -€2,735 | -63.1% |
| Trade debts | 44 | €1,461 | €3,160 | +€1,699 | +116% |
| Suppliers | 440/4 | €1,461 | €3,160 | +€1,699 | +116% |
| Taxes, remuneration and social security | 45 | €3,000 | €7,829 | +€4,829 | +161% |
| Taxes | 450/3 | €3,000 | €7,829 | +€4,829 | +161% |
| Other amounts payable | 47/48 | €26,800 | €5,314 | -€21,486 | -80.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,052 | €2,791 | -€2,262 | -44.8% |
| Other operating charges | 640/8 | €1,996 | €1,963 | -€33 | -1.7% |
| Gross operating margin | 9900 | €25,901 | €42,562 | +€16,661 | +64.3% |
| Operating profit (loss) | 9901 | €18,853 | €37,808 | +€18,955 | +101% |
| Financial income | 75/76B | €4,727 | €2,070 | -€2,657 | -56.2% |
| Recurring financial income | 75 | €4,727 | €2,070 | -€2,657 | -56.2% |
| Financial charges | 65/66B | €3,645 | €2,473 | -€1,172 | -32.2% |
| Recurring financial charges | 65 | €3,645 | €2,473 | -€1,172 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €19,934 | €37,405 | +€17,471 | +87.6% |
| Income taxes | 67/77 | €8,062 | €12,829 | +€4,767 | +59.1% |
| Profit (loss) for the period | 9904 | €11,872 | €24,577 | +€12,704 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €11,872 | €24,577 | +€12,704 | +107% |
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 31 October 2026 via checked.be.