DIERCKX SERVICE: what changed
What changed
DIERCKX SERVICE
NACE 28.120, Manufacture of machinery and equipment not elsewhere classified
filed annual accounts (NBB)
Net result for the year
€77,859
2024 · €68,099+€9,760
Equity
€211,418
2024 · €254,359-€42,941
Cash
€36,789
2024 · €30,517+€6,272
Balance sheet total
€237,799
2024 · €282,638-€44,839
Largest movements
Assets
- Receivables within one year -€67,170
down €67,170 (-61.7%), from €108,950 to €41,780
of which Other amounts receivable: -€71,029
- Receivables after one year +€18,470
up €18,470 (+14.0%), from €131,530 to €150,000
- Cash +€6,272
up €6,272 (+20.6%), from €30,517 to €36,789
mainly Net result for the year (+€77,859) and Receivables within one year (+€67,170)
Equity and liabilities
- Reserves -€42,950
down €42,950 (-18.6%), from €231,250 to €188,300
- Short-term financial debts -€4,600
down €4,600 (-47.9%), from €9,600 to €5,000
- Tax, wage and social debts +€3,587
up €3,587 (+30.9%), from €11,619 to €15,206
Income statement
- Gross operating margin +€14,923
up €14,923 (+17.1%), from €87,367 to €102,290
- Taxes +€4,518
up €4,518 (+21.9%), from €20,640 to €25,158
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€68,099
Gross operating margin
+€14,923
Staff costs
-€127
Depreciation
+€347
Other operating charges
-€288
Financial income
-€160
Financial charges
-€418
Taxes
-€4,518
Result 2025
€77,859
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€133,727
Investment
-€2,055
Financing
-€125,400
Cash 2024
€30,517
From operations (derived)
+€133,727
Net result for the year
+€77,859
Depreciation
+€3,625
Receivables after one year
-€18,470
Receivables within one year
+€67,170
Deferred charges and accrued income
+€841
Trade debts
-€885
Tax, wage and social debts
+€3,587
Investment (derived)
-€2,055
Investment in fixed assets (net)
-€2,055
Financing
-€125,400
Short-term financial debts
-€4,600
Contributions, distributions and other
-€120,800
Cash 2025
€36,789
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,638 | €237,799 | -€44,839 | -15.9% |
| Fixed assets | 21/28 | €10,518 | €8,948 | -€1,570 | -14.9% |
| Tangible fixed assets | 22/27 | €10,518 | €8,948 | -€1,570 | -14.9% |
| Plant, machinery and equipment | 23 | €3,151 | €1,919 | -€1,232 | -39.1% |
| Furniture and vehicles | 24 | €3,674 | €3,987 | +€313 | +8.5% |
| Other tangible fixed assets | 26 | €3,693 | €3,042 | -€651 | -17.6% |
| Current assets | 29/58 | €272,120 | €228,851 | -€43,269 | -15.9% |
| Amounts receivable after more than one year | 29 | €131,530 | €150,000 | +€18,470 | +14.0% |
| Other amounts receivable | 291 | €131,530 | €150,000 | +€18,470 | +14.0% |
| Amounts receivable within one year | 40/41 | €108,950 | €41,780 | -€67,170 | -61.7% |
| Trade receivables | 40 | €26,267 | €30,126 | +€3,859 | +14.7% |
| Other amounts receivable | 41 | €82,683 | €11,654 | -€71,029 | -85.9% |
| Cash at bank and in hand | 54/58 | €30,517 | €36,789 | +€6,272 | +20.6% |
| Deferred charges and accrued income | 490/1 | €1,123 | €282 | -€841 | -74.9% |
| Total equity and liabilities | 10/49 | €282,638 | €237,799 | -€44,839 | -15.9% |
| Equity | 10/15 | €254,359 | €211,418 | -€42,941 | -16.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €231,250 | €188,300 | -€42,950 | -18.6% |
| Distributable reserves | 133 | €231,250 | €188,300 | -€42,950 | -18.6% |
| Profit (loss) carried forward | 14 | €2,649 | €2,658 | +€9 | +0.3% |
| Amounts payable | 17/49 | €28,279 | €26,382 | -€1,898 | -6.7% |
| Amounts payable within one year | 42/48 | €28,279 | €26,382 | -€1,898 | -6.7% |
| Financial debts | 43 | €9,600 | €5,000 | -€4,600 | -47.9% |
| Credit institutions | 430/8 | €9,600 | €5,000 | -€4,600 | -47.9% |
| Trade debts | 44 | €7,060 | €6,175 | -€885 | -12.5% |
| Suppliers | 440/4 | €7,060 | €6,175 | -€885 | -12.5% |
| Taxes, remuneration and social security | 45 | €11,619 | €15,206 | +€3,587 | +30.9% |
| Taxes | 450/3 | €11,619 | €15,206 | +€3,587 | +30.9% |
| Remuneration, social security and pensions | 62 | - | €127 | +€127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,972 | €3,625 | -€347 | -8.7% |
| Other operating charges | 640/8 | €1,068 | €1,356 | +€288 | +26.9% |
| Gross operating margin | 9900 | €87,367 | €102,290 | +€14,923 | +17.1% |
| Operating profit (loss) | 9901 | €82,327 | €97,182 | +€14,856 | +18.0% |
| Financial income | 75/76B | €7,474 | €7,314 | -€160 | -2.1% |
| Recurring financial income | 75 | €7,474 | €7,314 | -€160 | -2.1% |
| Financial charges | 65/66B | €1,062 | €1,480 | +€418 | +39.4% |
| Recurring financial charges | 65 | €1,062 | €1,480 | +€418 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €88,739 | €103,017 | +€14,278 | +16.1% |
| Income taxes | 67/77 | €20,640 | €25,158 | +€4,518 | +21.9% |
| Profit (loss) for the period | 9904 | €68,099 | €77,859 | +€9,760 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,099 | €77,859 | +€9,760 | +14.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.