DIERICK J.: 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.
DIERICK J.
Largest movements
- Tangible fixed assets +€44,637
up €44,637 (+39.7%), from €112,296 to €156,932
of which Leasing and similar rights: +€77,150
- Cash +€28,698
up €28,698 (+16.5%), from €173,658 to €202,356
mainly Net result for the year (+€97,942) and Depreciation (+€51,318)
- Profit (loss) carried forward +€37,942
up €37,942 (+31.6%), from €120,193 to €158,135
- Debts after one year +€32,870
up €32,870 (+69.3%), from €47,458 to €80,328
- Current portion of long-term debt +€11,367
up €11,367 (+34.3%), from €33,096 to €44,463
- Other debts -€7,984
down €7,984 (-85.3%), from €9,361 to €1,377
- Trade debts +€6,684
up €6,684 (+39.0%), from €17,152 to €23,835
- Gross operating margin -€84,188
down €84,188 (-30.6%), from €275,075 to €190,887
- Staff costs -€50,131
down €50,131 (-95.0%), from €52,789 to €2,658
- Depreciation -€11,659
down €11,659 (-18.5%), from €62,978 to €51,318
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €317,898 | €392,121 | +€74,223 | +23.3% |
| Fixed assets | 21/28 | €131,992 | €173,346 | +€41,354 | +31.3% |
| Intangible fixed assets | 21 | €17,014 | €14,014 | -€3,000 | -17.6% |
| Tangible fixed assets | 22/27 | €112,296 | €156,932 | +€44,637 | +39.7% |
| Plant, machinery and equipment | 23 | €94,162 | €64,023 | -€30,139 | -32.0% |
| Furniture and vehicles | 24 | €4,306 | €1,932 | -€2,374 | -55.1% |
| Leasing and similar rights | 25 | €13,828 | €90,977 | +€77,150 | +557.9% |
| Financial fixed assets | 28 | €2,683 | €2,400 | -€283 | -10.5% |
| Current assets | 29/58 | €185,905 | €218,774 | +€32,869 | +17.7% |
| Stocks and contracts in progress | 3 | €6,250 | €6,850 | +€600 | +9.6% |
| Stocks | 30/36 | €6,250 | €6,850 | +€600 | +9.6% |
| Amounts receivable within one year | 40/41 | €5,556 | €8,764 | +€3,208 | +57.7% |
| Other amounts receivable | 41 | €5,556 | €8,764 | +€3,208 | +57.7% |
| Cash at bank and in hand | 54/58 | €173,658 | €202,356 | +€28,698 | +16.5% |
| Deferred charges and accrued income | 490/1 | €441 | €804 | +€364 | +82.5% |
| Total equity and liabilities | 10/49 | €317,898 | €392,121 | +€74,223 | +23.3% |
| Equity | 10/15 | €202,893 | €240,835 | +€37,942 | +18.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €80,700 | €80,700 | = | 0.0% |
| Distributable reserves | 133 | €80,700 | €80,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,193 | €158,135 | +€37,942 | +31.6% |
| Amounts payable | 17/49 | €115,005 | €151,285 | +€36,280 | +31.5% |
| Amounts payable after more than one year | 17 | €47,458 | €80,328 | +€32,870 | +69.3% |
| Financial debts | 170/4 | €47,458 | €80,328 | +€32,870 | +69.3% |
| Amounts payable within one year | 42/48 | €66,820 | €70,734 | +€3,914 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €33,096 | €44,463 | +€11,367 | +34.3% |
| Trade debts | 44 | €17,152 | €23,835 | +€6,684 | +39.0% |
| Suppliers | 440/4 | €17,152 | €23,835 | +€6,684 | +39.0% |
| Taxes, remuneration and social security | 45 | €7,212 | €1,059 | -€6,153 | -85.3% |
| Taxes | 450/3 | €1,210 | €774 | -€435 | -36.0% |
| Remuneration and social security | 454/9 | €6,002 | €285 | -€5,717 | -95.3% |
| Other amounts payable | 47/48 | €9,361 | €1,377 | -€7,984 | -85.3% |
| Accrued charges and deferred income | 492/3 | €727 | €224 | -€504 | -69.2% |
| Non-recurring operating income | 76A | - | €8,149 | +€8,149 | |
| Remuneration, social security and pensions | 62 | €52,789 | €2,658 | -€50,131 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,978 | €51,318 | -€11,659 | -18.5% |
| Other operating charges | 640/8 | €1,418 | €1,059 | -€360 | -25.4% |
| Gross operating margin | 9900 | €275,075 | €190,887 | -€84,188 | -30.6% |
| Operating profit (loss) | 9901 | €157,890 | €135,852 | -€22,037 | -14.0% |
| Financial charges | 65/66B | €4,158 | €4,307 | +€148 | +3.6% |
| Recurring financial charges | 65 | €4,158 | €4,307 | +€148 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €153,731 | €131,546 | -€22,186 | -14.4% |
| Income taxes | 67/77 | €34,476 | €33,603 | -€873 | -2.5% |
| Profit (loss) for the period | 9904 | €119,255 | €97,942 | -€21,313 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €119,255 | €97,942 | -€21,313 | -17.9% |
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 2 October 2026 via checked.be.