DIERCXSENS INVESTMENTS & ADVISORY: 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.
DIERCXSENS INVESTMENTS & ADVISORY
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+142%), from €857,938 to €2.1m
of which Land and buildings: +€1.2m
- Current investments -€100,172
down €100,172 (-100%), from €100,172 to €0
- Receivables within one year -€33,785
down €33,785 (-59.3%), from €56,999 to €23,214
of which Trade receivables: -€37,567
- Debts after one year +€1.1m
up €1.1m (+210%), from €503,868 to €1.6m
- Other debts +€64,173
up €64,173 (+89.3%), from €71,896 to €136,070
- Trade debts -€41,682
down €41,682 (-83.3%), from €50,052 to €8,370
- Profit (loss) carried forward -€30,137
down €30,137 (-8.2%), from €369,008 to €338,871
- Depreciation +€176,302
up €176,302 (+485%), from €36,323 to €212,624
- Gross operating margin -€62,539
down €62,539 (-9.6%), from €650,301 to €587,762
- Taxes -€59,586
down €59,586 (-40.8%), from €146,010 to €86,423
- Other operating charges -€19,446
down €19,446 (-85.1%), from €22,843 to €3,397
- Financial charges +€12,634
up €12,634 (+36.7%), from €34,383 to €47,018
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 | €1,196,145 | €2,267,403 | +€1.1m | +89.6% |
| Fixed assets | 21/28 | €857,938 | €2,074,758 | +€1.2m | +142% |
| Tangible fixed assets | 22/27 | €857,938 | €2,074,758 | +€1.2m | +142% |
| Land and buildings | 22 | €788,385 | €1,971,966 | +€1.2m | +150% |
| Plant, machinery and equipment | 23 | €25,876 | €22,329 | -€3,547 | -13.7% |
| Furniture and vehicles | 24 | €41,727 | €78,513 | +€36,786 | +88.2% |
| Other tangible fixed assets | 26 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €338,207 | €192,645 | -€145,562 | -43.0% |
| Stocks and contracts in progress | 3 | €89,339 | €94,283 | +€4,945 | +5.5% |
| Stocks | 30/36 | €89,339 | €94,283 | +€4,945 | +5.5% |
| Amounts receivable within one year | 40/41 | €56,999 | €23,214 | -€33,785 | -59.3% |
| Trade receivables | 40 | €56,548 | €18,981 | -€37,567 | -66.4% |
| Other amounts receivable | 41 | €451 | €4,233 | +€3,782 | +839% |
| Current investments | 50/53 | €100,172 | €0 | -€100,172 | -100% |
| Cash at bank and in hand | 54/58 | €91,555 | €75,148 | -€16,407 | -17.9% |
| Deferred charges and accrued income | 490/1 | €142 | €0 | -€142 | -100% |
| Total equity and liabilities | 10/49 | €1,196,145 | €2,267,403 | +€1.1m | +89.6% |
| Equity | 10/15 | €389,468 | €359,331 | -€30,137 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €369,008 | €338,871 | -€30,137 | -8.2% |
| Provisions and deferred taxes | 16 | €115,200 | €115,200 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €115,200 | €115,200 | = | 0.0% |
| Other liabilities and charges | 164/5 | €115,200 | €115,200 | = | 0.0% |
| Amounts payable | 17/49 | €691,478 | €1,792,872 | +€1.1m | +159% |
| Amounts payable after more than one year | 17 | €503,868 | €1,564,227 | +€1.1m | +210% |
| Financial debts | 170/4 | €503,868 | €1,564,227 | +€1.1m | +210% |
| Amounts payable within one year | 42/48 | €187,610 | €228,645 | +€41,035 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €24,903 | €47,354 | +€22,451 | +90.2% |
| Trade debts | 44 | €50,052 | €8,370 | -€41,682 | -83.3% |
| Suppliers | 440/4 | €50,052 | €8,370 | -€41,682 | -83.3% |
| Taxes, remuneration and social security | 45 | €40,759 | €36,852 | -€3,908 | -9.6% |
| Taxes | 450/3 | €40,759 | €36,852 | -€3,908 | -9.6% |
| Other amounts payable | 47/48 | €71,896 | €136,070 | +€64,173 | +89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,323 | €212,624 | +€176,302 | +485% |
| Other operating charges | 640/8 | €22,843 | €3,397 | -€19,446 | -85.1% |
| Gross operating margin | 9900 | €650,301 | €587,762 | -€62,539 | -9.6% |
| Operating profit (loss) | 9901 | €591,136 | €371,741 | -€219,395 | -37.1% |
| Financial income | 75/76B | €2,815 | €1,564 | -€1,252 | -44.5% |
| Recurring financial income | 75 | €2,815 | €1,564 | -€1,252 | -44.5% |
| Financial charges | 65/66B | €34,383 | €47,018 | +€12,634 | +36.7% |
| Recurring financial charges | 65 | €34,383 | €47,018 | +€12,634 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €559,568 | €326,287 | -€233,281 | -41.7% |
| Income taxes | 67/77 | €146,010 | €86,423 | -€59,586 | -40.8% |
| Profit (loss) for the period | 9904 | €413,558 | €239,863 | -€173,694 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €413,558 | €239,863 | -€173,694 | -42.0% |
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 18 October 2026 via checked.be.