DIERCKX PATRICK: 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 PATRICK
Largest movements
- Cash -€73,995
down €73,995 (-15.0%), from €494,731 to €420,736
mainly Receivables within one year (-€63,341) and Stocks and contracts (-€39,486)
- Receivables within one year +€63,341
up €63,341 (+488.5%), from €12,967 to €76,308
of which Other amounts receivable: +€69,784
- Stocks and contracts +€39,486
up €39,486 (+24.2%), from €162,915 to €202,401
- Tangible fixed assets -€16,408
down €16,408 (-10.7%), from €152,830 to €136,422
of which Land and buildings: -€14,374
- Reserves +€31,868
up €31,868 (+6.1%), from €521,099 to €552,967
of which Distributable reserves: +€31,868
- Trade debts -€15,885
down €15,885 (-49.9%), from €31,819 to €15,934
- Gross operating margin -€56,222
down €56,222 (-33.6%), from €167,096 to €110,874
- Taxes -€6,752
down €6,752 (-28.6%), from €23,619 to €16,866
- Other operating charges -€3,016
down €3,016 (-57.3%), from €5,264 to €2,249
- Staff costs +€1,743
up €1,743 (+4.4%), from €39,251 to €40,994
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 | €826,202 | €842,767 | +€16,565 | +2.0% |
| Fixed assets | 21/28 | €153,830 | €143,322 | -€10,509 | -6.8% |
| Intangible fixed assets | 21 | - | €5,899 | +€5,899 | |
| Tangible fixed assets | 22/27 | €152,830 | €136,422 | -€16,408 | -10.7% |
| Land and buildings | 22 | €148,622 | €134,248 | -€14,374 | -9.7% |
| Plant, machinery and equipment | 23 | €3,220 | €1,888 | -€1,332 | -41.4% |
| Furniture and vehicles | 24 | €988 | €286 | -€702 | -71.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €672,372 | €699,445 | +€27,073 | +4.0% |
| Stocks and contracts in progress | 3 | €162,915 | €202,401 | +€39,486 | +24.2% |
| Stocks | 30/36 | €162,915 | €202,401 | +€39,486 | +24.2% |
| Amounts receivable within one year | 40/41 | €12,967 | €76,308 | +€63,341 | +488.5% |
| Trade receivables | 40 | €12,966 | €6,523 | -€6,443 | -49.7% |
| Other amounts receivable | 41 | €1 | €69,785 | +€69,784 | +7048920.2% |
| Cash at bank and in hand | 54/58 | €494,731 | €420,736 | -€73,995 | -15.0% |
| Deferred charges and accrued income | 490/1 | €1,759 | - | -€1,759 | |
| Total equity and liabilities | 10/49 | €826,202 | €842,767 | +€16,565 | +2.0% |
| Equity | 10/15 | €734,699 | €766,567 | +€31,868 | +4.3% |
| Contributions | 10/11 | €213,600 | €213,600 | = | 0.0% |
| Reserves | 13 | €521,099 | €552,967 | +€31,868 | +6.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €511,739 | €543,607 | +€31,868 | +6.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €91,504 | €76,200 | -€15,304 | -16.7% |
| Amounts payable within one year | 42/48 | €74,504 | €66,200 | -€8,304 | -11.1% |
| Trade debts | 44 | €31,819 | €15,934 | -€15,885 | -49.9% |
| Suppliers | 440/4 | €31,819 | €15,934 | -€15,885 | -49.9% |
| Taxes, remuneration and social security | 45 | €30,764 | €38,831 | +€8,068 | +26.2% |
| Taxes | 450/3 | €26,812 | €34,020 | +€7,207 | +26.9% |
| Remuneration and social security | 454/9 | €3,952 | €4,812 | +€860 | +21.8% |
| Other amounts payable | 47/48 | €11,922 | €11,435 | -€487 | -4.1% |
| Accrued charges and deferred income | 492/3 | €17,000 | €10,000 | -€7,000 | -41.2% |
| Remuneration, social security and pensions | 62 | €39,251 | €40,994 | +€1,743 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,365 | €18,677 | +€1,312 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,264 | €2,249 | -€3,016 | -57.3% |
| Gross operating margin | 9900 | €167,096 | €110,874 | -€56,222 | -33.6% |
| Operating profit (loss) | 9901 | €105,215 | €48,954 | -€56,261 | -53.5% |
| Financial income | 75/76B | €43 | €1 | -€42 | -98.0% |
| Recurring financial income | 75 | €43 | €1 | -€42 | -98.0% |
| Financial charges | 65/66B | €70 | €220 | +€151 | +216.7% |
| Recurring financial charges | 65 | €70 | €220 | +€151 | +216.7% |
| Profit (loss) for the period before taxes | 9903 | €105,188 | €48,735 | -€56,453 | -53.7% |
| Income taxes | 67/77 | €23,619 | €16,866 | -€6,752 | -28.6% |
| Profit (loss) for the period | 9904 | €81,569 | €31,868 | -€49,701 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €81,569 | €31,868 | -€49,701 | -60.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.