DIERCKXSENS: 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.
DIERCKXSENS
Largest movements
- Tangible fixed assets -€5,127
down €5,127 (-1.2%), from €430,946 to €425,819
of which Land and buildings: -€29,723
- Cash -€4,572
down €4,572 (-19.7%), from €23,166 to €18,593
mainly Investment in fixed assets (net) (-€30,093) and Net result for the year (-€3,793)
- Reserves -€10,349
down €10,349 (-20.6%), from €50,156 to €39,806
of which Tax-exempt reserves: -€10,349
- Profit (loss) carried forward +€6,556
up €6,556 (+6.2%), from -€106,268 to -€99,712
- Gross operating margin +€4,488
up €4,488 (+13.4%), from €33,489 to €37,976
- Depreciation -€610
down €610 (-1.7%), from €35,830 to €35,220
- Financial charges -€396
down €396 (-26.6%), from €1,486 to €1,090
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 | €456,720 | €447,349 | -€9,371 | -2.1% |
| Fixed assets | 21/28 | €431,146 | €426,019 | -€5,127 | -1.2% |
| Tangible fixed assets | 22/27 | €430,946 | €425,819 | -€5,127 | -1.2% |
| Land and buildings | 22 | €414,491 | €384,768 | -€29,723 | -7.2% |
| Furniture and vehicles | 24 | €657 | €11 | -€647 | -98.4% |
| Other tangible fixed assets | 26 | €15,798 | €41,040 | +€25,243 | +160% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €25,574 | €21,330 | -€4,244 | -16.6% |
| Amounts receivable within one year | 40/41 | - | €119 | +€119 | |
| Other amounts receivable | 41 | - | €119 | +€119 | |
| Cash at bank and in hand | 54/58 | €23,166 | €18,593 | -€4,572 | -19.7% |
| Deferred charges and accrued income | 490/1 | €2,408 | €2,617 | +€209 | +8.7% |
| Total equity and liabilities | 10/49 | €456,720 | €447,349 | -€9,371 | -2.1% |
| Equity | 10/15 | €421,487 | €417,695 | -€3,793 | -0.9% |
| Contributions | 10/11 | €477,600 | €477,600 | = | 0.0% |
| Reserves | 13 | €50,156 | €39,806 | -€10,349 | -20.6% |
| Tax-exempt reserves | 132 | €48,296 | €37,946 | -€10,349 | -21.4% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,268 | -€99,712 | +€6,556 | +6.2% |
| Provisions and deferred taxes | 16 | €16,099 | €12,649 | -€3,450 | -21.4% |
| Deferred taxes | 168 | €16,099 | €12,649 | -€3,450 | -21.4% |
| Amounts payable | 17/49 | €19,134 | €17,005 | -€2,129 | -11.1% |
| Amounts payable within one year | 42/48 | €18,404 | €15,400 | -€3,004 | -16.3% |
| Trade debts | 44 | €345 | €1,275 | +€930 | +270% |
| Suppliers | 440/4 | €345 | €1,275 | +€930 | +270% |
| Taxes, remuneration and social security | 45 | €879 | €283 | -€595 | -67.7% |
| Taxes | 450/3 | €879 | €283 | -€595 | -67.7% |
| Other amounts payable | 47/48 | €17,180 | €13,842 | -€3,339 | -19.4% |
| Accrued charges and deferred income | 492/3 | €730 | €1,605 | +€875 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,830 | €35,220 | -€610 | -1.7% |
| Other operating charges | 640/8 | €8,212 | €8,471 | +€259 | +3.2% |
| Gross operating margin | 9900 | €33,489 | €37,976 | +€4,488 | +13.4% |
| Operating profit (loss) | 9901 | -€10,553 | -€5,715 | +€4,838 | +45.8% |
| Financial income | 75/76B | €13 | €20 | +€7 | +50.9% |
| Recurring financial income | 75 | €13 | €20 | +€7 | +50.9% |
| Financial charges | 65/66B | €1,486 | €1,090 | -€396 | -26.6% |
| Recurring financial charges | 65 | €1,486 | €1,090 | -€396 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,026 | -€6,786 | +€5,240 | +43.6% |
| Transfer from deferred taxes | 780 | €3,450 | €3,450 | = | 0.0% |
| Income taxes | 67/77 | €479 | €457 | -€23 | -4.7% |
| Profit (loss) for the period | 9904 | -€9,056 | -€3,793 | +€5,263 | +58.1% |
| Transfer from tax-exempt reserves | 789 | €10,349 | €10,349 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,293 | €6,556 | +€5,263 | +407% |
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 25 October 2026 via checked.be.