DIERICK INVEST: what changed
DIERICK INVEST
Largest movements
- Tangible fixed assets -€239,377
down €239,377 (-7.2%), from €3.3m to €3.1m
of which Land and buildings: -€238,954
- Cash +€39,068
up €39,068 (+59.4%), from €65,722 to €104,790
mainly Debts after one year (+€1.7m) and Depreciation (+€239,377)
- Trade debts -€1.9m
down €1.9m (-88.9%), from €2.2m to €240,472
- Debts after one year +€1.7m
up €1.7m (+217%), from €792,826 to €2.5m
- Current portion of long-term debt +€75,349
up €75,349 (+112%), from €67,577 to €142,927
- Reserves -€61,534
down €61,534 (-19.7%), from €313,027 to €251,493
of which Distributable reserves: -€61,534
- Depreciation +€138,313
up €138,313 (+137%), from €101,063 to €239,377
- Gross operating margin +€105,010
up €105,010 (+54.5%), from €192,691 to €297,701
- Financial charges +€62,844
up €62,844 (+384%), from €16,345 to €79,188
- Taxes -€12,409
down €12,409 (-100%), from €12,409 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,671,941 | €3,480,377 | -€191,563 | -5.2% |
| Fixed assets | 21/28 | €3,346,954 | €3,107,577 | -€239,377 | -7.2% |
| Tangible fixed assets | 22/27 | €3,346,954 | €3,107,577 | -€239,377 | -7.2% |
| Land and buildings | 22 | €3,346,531 | €3,107,577 | -€238,954 | -7.1% |
| Furniture and vehicles | 24 | €423 | €0 | -€423 | -100% |
| Current assets | 29/58 | €324,987 | €372,800 | +€47,814 | +14.7% |
| Amounts receivable within one year | 40/41 | €254,948 | €261,723 | +€6,775 | +2.7% |
| Trade receivables | 40 | €234,919 | €241,694 | +€6,775 | +2.9% |
| Other amounts receivable | 41 | €20,029 | €20,029 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €65,722 | €104,790 | +€39,068 | +59.4% |
| Deferred charges and accrued income | 490/1 | €4,317 | €6,288 | +€1,970 | +45.6% |
| Total equity and liabilities | 10/49 | €3,671,941 | €3,480,377 | -€191,563 | -5.2% |
| Equity | 10/15 | €376,227 | €314,693 | -€61,534 | -16.4% |
| Contributions | 10/11 | €63,200 | €63,200 | = | 0.0% |
| Reserves | 13 | €313,027 | €251,493 | -€61,534 | -19.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €313,027 | €251,493 | -€61,534 | -19.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,295,714 | €3,165,685 | -€130,029 | -3.9% |
| Amounts payable after more than one year | 17 | €792,826 | €2,513,657 | +€1.7m | +217% |
| Financial debts | 170/4 | €792,826 | €2,513,657 | +€1.7m | +217% |
| Amounts payable within one year | 42/48 | €2,502,592 | €640,949 | -€1.9m | -74.4% |
| Current portion of amounts payable after more than one year | 42 | €67,577 | €142,927 | +€75,349 | +112% |
| Trade debts | 44 | €2,168,968 | €240,472 | -€1.9m | -88.9% |
| Suppliers | 440/4 | €2,168,968 | €240,472 | -€1.9m | -88.9% |
| Taxes, remuneration and social security | 45 | €25,835 | €4,158 | -€21,677 | -83.9% |
| Taxes | 450/3 | €25,835 | €4,158 | -€21,677 | -83.9% |
| Other amounts payable | 47/48 | €240,211 | €253,393 | +€13,181 | +5.5% |
| Accrued charges and deferred income | 492/3 | €295 | €11,079 | +€10,783 | +3,650% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,063 | €239,377 | +€138,313 | +137% |
| Other operating charges | 640/8 | €25,646 | €28,522 | +€2,877 | +11.2% |
| Gross operating margin | 9900 | €192,691 | €297,701 | +€105,010 | +54.5% |
| Operating profit (loss) | 9901 | €65,982 | €29,802 | -€36,180 | -54.8% |
| Financial charges | 65/66B | €16,345 | €79,188 | +€62,844 | +384% |
| Recurring financial charges | 65 | €16,345 | €79,188 | +€62,844 | +384% |
| Profit (loss) for the period before taxes | 9903 | €49,637 | -€49,386 | -€99,023 | |
| Income taxes | 67/77 | €12,409 | €0 | -€12,409 | -100% |
| Profit (loss) for the period | 9904 | €37,228 | -€49,386 | -€86,614 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,228 | -€49,386 | -€86,614 |
Next steps
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 8 November 2026 via checked.be.