Dierick Consulting: 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.
Dierick Consulting
Largest movements
- Cash +€57,534
up €57,534 (+158%), from €36,331 to €93,865
mainly Net result for the year (+€65,097) and Tax, wage and social debts (+€18,399)
- Tangible fixed assets -€7,677
down €7,677 (-2.0%), from €388,005 to €380,328
of which Land and buildings: -€9,198
- Profit (loss) carried forward +€65,097
up €65,097 (+67.3%), from €96,744 to €161,841
- Debts after one year -€24,566
down €24,566 (-8.7%), from €281,035 to €256,469
- Tax, wage and social debts +€18,399
up €18,399 (+58.8%), from €31,279 to €49,678
- Other debts -€16,479
down €16,479 (-43.4%), from €37,931 to €21,452
- Financial charges +€6,032
up €6,032 (+71.2%), from €8,465 to €14,497
- Gross operating margin +€1,960
up €1,960 (+1.8%), from €111,019 to €112,979
- Depreciation +€1,538
up €1,538 (+11.8%), from €13,066 to €14,605
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 | €474,260 | €519,281 | +€45,021 | +9.5% |
| Fixed assets | 21/28 | €388,005 | €380,328 | -€7,677 | -2.0% |
| Tangible fixed assets | 22/27 | €388,005 | €380,328 | -€7,677 | -2.0% |
| Land and buildings | 22 | €360,230 | €351,032 | -€9,198 | -2.6% |
| Plant, machinery and equipment | 23 | €5,648 | €6,352 | +€704 | +12.5% |
| Furniture and vehicles | 24 | €4,038 | €6,827 | +€2,789 | +69.1% |
| Other tangible fixed assets | 26 | €18,089 | €16,117 | -€1,972 | -10.9% |
| Current assets | 29/58 | €86,255 | €138,953 | +€52,698 | +61.1% |
| Amounts receivable within one year | 40/41 | €35,638 | €33,304 | -€2,334 | -6.5% |
| Trade receivables | 40 | €35,638 | €32,963 | -€2,675 | -7.5% |
| Other amounts receivable | 41 | - | €341 | +€341 | |
| Cash at bank and in hand | 54/58 | €36,331 | €93,865 | +€57,534 | +158% |
| Deferred charges and accrued income | 490/1 | €14,286 | €11,784 | -€2,502 | -17.5% |
| Total equity and liabilities | 10/49 | €474,260 | €519,281 | +€45,021 | +9.5% |
| Equity | 10/15 | €99,744 | €164,841 | +€65,097 | +65.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,744 | €161,841 | +€65,097 | +67.3% |
| Amounts payable | 17/49 | €374,516 | €354,440 | -€20,076 | -5.4% |
| Amounts payable after more than one year | 17 | €281,035 | €256,469 | -€24,566 | -8.7% |
| Financial debts | 170/4 | €281,035 | €256,469 | -€24,566 | -8.7% |
| Amounts payable within one year | 42/48 | €93,481 | €97,971 | +€4,490 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €20,628 | €21,566 | +€938 | +4.5% |
| Trade debts | 44 | €3,643 | €5,275 | +€1,632 | +44.8% |
| Suppliers | 440/4 | €3,643 | €5,275 | +€1,632 | +44.8% |
| Taxes, remuneration and social security | 45 | €31,279 | €49,678 | +€18,399 | +58.8% |
| Taxes | 450/3 | €31,279 | €49,678 | +€18,399 | +58.8% |
| Other amounts payable | 47/48 | €37,931 | €21,452 | -€16,479 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,066 | €14,605 | +€1,538 | +11.8% |
| Other operating charges | 640/8 | €58 | €1,081 | +€1,023 | +1,763% |
| Non-recurring operating charges | 66A | €2,210 | - | -€2,210 | |
| Gross operating margin | 9900 | €111,019 | €112,979 | +€1,960 | +1.8% |
| Operating profit (loss) | 9901 | €95,684 | €97,294 | +€1,610 | +1.7% |
| Financial charges | 65/66B | €8,465 | €14,497 | +€6,032 | +71.2% |
| Recurring financial charges | 65 | €8,465 | €14,497 | +€6,032 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €87,218 | €82,797 | -€4,422 | -5.1% |
| Income taxes | 67/77 | €17,934 | €17,700 | -€234 | -1.3% |
| Profit (loss) for the period | 9904 | €69,284 | €65,097 | -€4,188 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,284 | €65,097 | -€4,188 | -6.0% |
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 15 October 2026 via checked.be.