DIERCKX TECHNICS: 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.
What changed
DIERCKX TECHNICS
NACE 46.643, Wholesale of electrical equipment, including installation materials
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€13,940
2024 · €80,555-€66,615
Equity
€706,030
2024 · €692,090+€13,940
Cash
€28,880
2024 · €48,929-€20,049
Balance sheet total
€3.6m
2024 · €3.2m+€456,794
Largest movements
Assets
- Stocks and contracts +€793,174
new in 2025: €793,174
- Tangible fixed assets -€273,074
down €273,074 (-24.5%), from €1.1m to €840,088
of which Land and buildings: -€271,319
- Receivables within one year -€98,202
down €98,202 (-8.2%), from €1.2m to €1.1m
of which Other amounts receivable: -€119,103
- Financial fixed assets +€54,000
up €54,000 (+6.9%), from €783,000 to €837,000
Equity and liabilities
- Short-term financial debts +€349,946
up €349,946 (+59.8%), from €585,000 to €934,946
- Other debts +€96,422
up €96,422 (+15.6%), from €616,696 to €713,119
- Debts after one year -€91,735
down €91,735 (-9.9%), from €922,736 to €831,002
of which Financial debts: -€93,935
- Tax, wage and social debts +€61,669
up €61,669 (+224.5%), from €27,472 to €89,140
of which Taxes: +€61,693
Income statement
- Gross operating margin -€66,658
down €66,658 (-23.8%), from €280,024 to €213,366
- Staff costs +€33,282
up €33,282 (+101.6%), from €32,744 to €66,026
- Depreciation -€9,544
down €9,544 (-17.0%), from €56,229 to €46,685
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.
Result 2024
€80,555
Gross operating margin
-€66,658
Staff costs
-€33,282
Depreciation
+€9,544
Other operating charges
+€2,168
Financial income
+€1,576
Financial charges
-€1,420
Taxes
-€1,867
Deferred taxes and other
+€23,324
Result 2025
€13,940
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.
From operations
-€455,175
Investment
+€172,389
Financing
+€262,738
Cash 2024
€48,929
From operations (derived)
-€455,175
Net result for the year
+€13,940
Depreciation
+€46,685
Stocks and contracts
-€793,174
Receivables within one year
+€98,202
Smaller working-capital items
+€475
Provisions
-€4,505
Trade debts
+€27,809
Tax, wage and social debts
+€61,669
Advances received
-€2,700
Other debts
+€96,422
Investment (derived)
+€172,389
Investment in fixed assets (net)
+€172,389
Financing
+€262,738
Debts after one year
-€91,735
Current portion of long-term debt
+€4,527
Short-term financial debts
+€349,946
Cash 2025
€28,880
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,151,940 | €3,608,734 | +€456,794 | +14.5% |
| Fixed assets | 21/28 | €1,896,162 | €1,677,088 | -€219,074 | -11.6% |
| Tangible fixed assets | 22/27 | €1,113,162 | €840,088 | -€273,074 | -24.5% |
| Land and buildings | 22 | €1,092,143 | €820,825 | -€271,319 | -24.8% |
| Plant, machinery and equipment | 23 | €18,105 | €15,986 | -€2,119 | -11.7% |
| Furniture and vehicles | 24 | €2,079 | €2,714 | +€636 | +30.6% |
| Other tangible fixed assets | 26 | €835 | €562 | -€273 | -32.6% |
| Financial fixed assets | 28 | €783,000 | €837,000 | +€54,000 | +6.9% |
| Current assets | 29/58 | €1,255,778 | €1,931,647 | +€675,868 | +53.8% |
| Stocks and contracts in progress | 3 | - | €793,174 | +€793,174 | |
| Stocks | 30/36 | - | €793,174 | +€793,174 | |
| Amounts receivable within one year | 40/41 | €1,203,869 | €1,105,667 | -€98,202 | -8.2% |
| Trade receivables | 40 | €134 | €21,035 | +€20,901 | +15575.3% |
| Other amounts receivable | 41 | €1,203,735 | €1,084,632 | -€119,103 | -9.9% |
| Cash at bank and in hand | 54/58 | €48,929 | €28,880 | -€20,049 | -41.0% |
| Deferred charges and accrued income | 490/1 | €2,981 | €3,926 | +€945 | +31.7% |
| Total equity and liabilities | 10/49 | €3,151,940 | €3,608,734 | +€456,794 | +14.5% |
| Equity | 10/15 | €692,090 | €706,030 | +€13,940 | +2.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €264,368 | €250,854 | -€13,515 | -5.1% |
| Tax-exempt reserves | 132 | €254,368 | €240,854 | -€13,515 | -5.3% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €327,722 | €355,176 | +€27,454 | +8.4% |
| Provisions and deferred taxes | 16 | €84,789 | €80,285 | -€4,505 | -5.3% |
| Deferred taxes | 168 | €84,789 | €80,285 | -€4,505 | -5.3% |
| Amounts payable | 17/49 | €2,375,061 | €2,822,420 | +€447,359 | +18.8% |
| Amounts payable after more than one year | 17 | €922,736 | €831,002 | -€91,735 | -9.9% |
| Financial debts | 170/4 | €922,736 | €828,802 | -€93,935 | -10.2% |
| Other amounts payable | 178/9 | - | €2,200 | +€2,200 | |
| Amounts payable within one year | 42/48 | €1,451,454 | €1,989,127 | +€537,673 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €89,408 | €93,935 | +€4,527 | +5.1% |
| Financial debts | 43 | €585,000 | €934,946 | +€349,946 | +59.8% |
| Credit institutions | 430/8 | €585,000 | €934,946 | +€349,946 | +59.8% |
| Trade debts | 44 | €130,179 | €157,988 | +€27,809 | +21.4% |
| Suppliers | 440/4 | €130,179 | €157,988 | +€27,809 | +21.4% |
| Advances received on contracts in progress | 46 | €2,700 | €0 | -€2,700 | -100.0% |
| Taxes, remuneration and social security | 45 | €27,472 | €89,140 | +€61,669 | +224.5% |
| Taxes | 450/3 | €19,251 | €80,945 | +€61,693 | +320.5% |
| Remuneration and social security | 454/9 | €8,220 | €8,196 | -€24 | -0.3% |
| Other amounts payable | 47/48 | €616,696 | €713,119 | +€96,422 | +15.6% |
| Accrued charges and deferred income | 492/3 | €870 | €2,291 | +€1,421 | +163.3% |
| Non-recurring operating income | 76A | €93,547 | €24,540 | -€69,006 | -73.8% |
| Remuneration, social security and pensions | 62 | €32,744 | €66,026 | +€33,282 | +101.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,229 | €46,685 | -€9,544 | -17.0% |
| Other operating charges | 640/8 | €7,705 | €5,537 | -€2,168 | -28.1% |
| Gross operating margin | 9900 | €280,024 | €213,366 | -€66,658 | -23.8% |
| Operating profit (loss) | 9901 | €183,346 | €95,117 | -€88,228 | -48.1% |
| Financial income | 75/76B | €30 | €1,606 | +€1,576 | +5183.6% |
| Recurring financial income | 75 | €30 | €1,606 | +€1,576 | +5183.6% |
| Financial charges | 65/66B | €73,364 | €74,784 | +€1,420 | +1.9% |
| Recurring financial charges | 65 | €73,364 | €74,784 | +€1,420 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €110,012 | €21,940 | -€88,072 | -80.1% |
| Transfer from deferred taxes | 780 | €4,505 | €4,505 | = | 0.0% |
| Transfer to deferred taxes | 680 | €23,324 | €0 | -€23,324 | -100.0% |
| Income taxes | 67/77 | €10,638 | €12,505 | +€1,867 | +17.5% |
| Profit (loss) for the period | 9904 | €80,555 | €13,940 | -€66,615 | -82.7% |
| Transfer from tax-exempt reserves | 789 | €13,515 | €13,515 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €69,972 | €0 | -€69,972 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,097 | €27,454 | +€3,358 | +13.9% |
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 5 October 2026 via checked.be.