DIERICKX: 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.
What changed
DIERICKX
NACE 46.321, Wholesale of meat and meat products, excluding game and poultry
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.1m
2024 · €396,699+€1.7m
Equity
€13.0m
2024 · €10.9m+€2.1m
Cash
€2.5m
2024 · €263,516+€2.3m
Balance sheet total
€16.5m
2024 · €13.6m+€2.9m
Largest movements
Assets
- Cash +€2.3m
up €2.3m (+864.8%), from €263,516 to €2.5m
mainly Net result for the year (+€2.1m) and Trade debts (+€1.1m)
- Receivables within one year +€1.5m
up €1.5m (+33.3%), from €4.4m to €5.8m
of which Trade receivables: +€1.3m
- Current investments -€830,053
down €830,053 (-20.2%), from €4.1m to €3.3m
- Tangible fixed assets -€257,430
down €257,430 (-16.4%), from €1.6m to €1.3m
of which Plant, machinery and equipment: -€150,784
- Stocks and contracts +€241,905
up €241,905 (+7.4%), from €3.3m to €3.5m
Equity and liabilities
- Reserves +€2.1m
up €2.1m (+23.8%), from €8.9m to €11.0m
of which Distributable reserves: +€1.8m
- Trade debts +€1.1m
up €1.1m (+66.1%), from €1.6m to €2.7m
- Other debts -€196,954
down €196,954 (-98.5%), from €199,954 to €3,000
Income statement
- Turnover +€8.0m
up €8.0m (+19.6%), from €40.8m to €48.9m
- Goods and materials +€6.0m
up €6.0m (+17.3%), from €34.6m to €40.6m
of which Purchases: +€6.5m
- Services and other goods +€643,858
up €643,858 (+12.6%), from €5.1m to €5.8m
- Financial income +€577,479
up €577,479 (+336.3%), from €171,735 to €749,214
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.
Result 2024
€396,699
Turnover
+€8.0m
Other operating income
+€68,315
Goods and materials
-€6.0m
Services and other goods
-€643,858
Staff costs
-€65,199
Depreciation
-€7,405
Other operating charges
-€63,065
Financial income
+€577,479
Financial charges
-€74,484
Taxes
-€97,793
Result 2025
€2.1m
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.
From operations
+€1.6m
Investment
+€792,512
Financing
-€109,145
Cash 2024
€263,516
From operations (derived)
+€1.6m
Net result for the year
+€2.1m
Depreciation
+€289,586
Stocks and contracts
-€241,905
Receivables within one year
-€1.5m
Deferred charges and accrued income
-€1,682
Trade debts
+€1.1m
Tax, wage and social debts
+€6,970
Other debts
-€196,954
Investment (derived)
+€792,512
Investment in fixed assets (net)
-€37,541
Current investments
+€830,053
Financing
-€109,145
Debts after one year
-€110,103
Current portion of long-term debt
+€958
Cash 2025
€2.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,606,487 | €16,501,089 | +€2.9m | +21.3% |
| Fixed assets | 21/28 | €1,570,069 | €1,318,024 | -€252,045 | -16.1% |
| Intangible fixed assets | 21 | - | €5,385 | +€5,385 | |
| Tangible fixed assets | 22/27 | €1,569,660 | €1,312,230 | -€257,430 | -16.4% |
| Land and buildings | 22 | €375,951 | €339,208 | -€36,743 | -9.8% |
| Plant, machinery and equipment | 23 | €897,810 | €747,025 | -€150,784 | -16.8% |
| Furniture and vehicles | 24 | €295,899 | €225,997 | -€69,903 | -23.6% |
| Financial fixed assets | 28 | €409 | €409 | = | 0.0% |
| Other financial fixed assets | 284/8 | €409 | €409 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €409 | €409 | = | 0.0% |
| Current assets | 29/58 | €12,036,418 | €15,183,065 | +€3.1m | +26.1% |
| Stocks and contracts in progress | 3 | €3,275,398 | €3,517,304 | +€241,905 | +7.4% |
| Stocks | 30/36 | €3,275,398 | €3,517,304 | +€241,905 | +7.4% |
| Goods purchased for resale | 34 | €3,275,398 | €3,517,304 | +€241,905 | +7.4% |
| Amounts receivable within one year | 40/41 | €4,367,635 | €5,821,733 | +€1.5m | +33.3% |
| Trade receivables | 40 | €3,646,753 | €4,976,544 | +€1.3m | +36.5% |
| Other amounts receivable | 41 | €720,882 | €845,188 | +€124,307 | +17.2% |
| Current investments | 50/53 | €4,114,497 | €3,284,444 | -€830,053 | -20.2% |
| Other investments | 51/53 | €4,114,497 | €3,284,444 | -€830,053 | -20.2% |
| Cash at bank and in hand | 54/58 | €263,516 | €2,542,530 | +€2.3m | +864.8% |
| Deferred charges and accrued income | 490/1 | €15,372 | €17,054 | +€1,682 | +10.9% |
| Total equity and liabilities | 10/49 | €13,606,487 | €16,501,089 | +€2.9m | +21.3% |
| Equity | 10/15 | €10,863,176 | €12,979,452 | +€2.1m | +19.5% |
| Contributions | 10/11 | €1,975,000 | €1,975,000 | = | 0.0% |
| Capital | 10 | €1,975,000 | €1,975,000 | = | 0.0% |
| Issued capital | 100 | €1,975,000 | €1,975,000 | = | 0.0% |
| Reserves | 13 | €8,888,176 | €11,004,452 | +€2.1m | +23.8% |
| Non-distributable reserves | 130/1 | €197,500 | €197,500 | = | 0.0% |
| Legal reserve | 130 | €197,500 | €197,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €842,000 | €1,178,800 | +€336,800 | +40.0% |
| Distributable reserves | 133 | €7,848,676 | €9,628,152 | +€1.8m | +22.7% |
| Amounts payable | 17/49 | €2,743,311 | €3,521,637 | +€778,325 | +28.4% |
| Amounts payable after more than one year | 17 | €725,668 | €615,565 | -€110,103 | -15.2% |
| Financial debts | 170/4 | €725,668 | €615,565 | -€110,103 | -15.2% |
| Credit institutions | 173 | €725,668 | €615,565 | -€110,103 | -15.2% |
| Amounts payable within one year | 42/48 | €2,017,643 | €2,906,071 | +€888,429 | +44.0% |
| Current portion of amounts payable after more than one year | 42 | €109,145 | €110,103 | +€958 | +0.9% |
| Trade debts | 44 | €1,629,480 | €2,706,934 | +€1.1m | +66.1% |
| Suppliers | 440/4 | €1,629,480 | €2,706,934 | +€1.1m | +66.1% |
| Taxes, remuneration and social security | 45 | €79,064 | €86,034 | +€6,970 | +8.8% |
| Taxes | 450/3 | €15,202 | €18,863 | +€3,661 | +24.1% |
| Remuneration and social security | 454/9 | €63,862 | €67,171 | +€3,309 | +5.2% |
| Other amounts payable | 47/48 | €199,954 | €3,000 | -€196,954 | -98.5% |
| Operating income | 70/76A | €40,946,725 | €49,022,232 | +€8.1m | +19.7% |
| Turnover | 70 | €40,843,827 | €48,851,020 | +€8.0m | +19.6% |
| Other operating income | 74 | €102,897 | €171,212 | +€68,315 | +66.4% |
| Operating charges | 60/66A | €40,622,962 | €47,384,095 | +€6.8m | +16.6% |
| Goods for resale, raw materials and consumables | 60 | €34,614,160 | €40,595,767 | +€6.0m | +17.3% |
| Purchases | 600/8 | €34,379,238 | €40,837,672 | +€6.5m | +18.8% |
| Change in stocks: decrease (increase) | 609 | €234,922 | -€241,905 | -€476,827 | |
| Services and other goods | 61 | €5,108,306 | €5,752,163 | +€643,858 | +12.6% |
| Remuneration, social security and pensions | 62 | €577,933 | €643,132 | +€65,199 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282,181 | €289,586 | +€7,405 | +2.6% |
| Other operating charges | 640/8 | €40,382 | €103,447 | +€63,065 | +156.2% |
| Operating profit (loss) | 9901 | €323,762 | €1,638,137 | +€1.3m | +406.0% |
| Financial income | 75/76B | €171,735 | €749,214 | +€577,479 | +336.3% |
| Recurring financial income | 75 | €171,735 | €749,214 | +€577,479 | +336.3% |
| Income from financial fixed assets | 750 | €3,481 | €410,507 | +€407,027 | +11693.4% |
| Income from current assets | 751 | €160,992 | €338,697 | +€177,705 | +110.4% |
| Other financial income | 752/9 | €7,262 | €10 | -€7,252 | -99.9% |
| Financial charges | 65/66B | -€30,948 | €43,535 | +€74,484 | |
| Recurring financial charges | 65 | -€30,948 | €43,535 | +€74,484 | |
| Debt charges | 650 | €8,590 | €7,488 | -€1,101 | -12.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€72,965 | - | +€72,965 | |
| Other financial charges | 652/9 | €33,427 | €36,047 | +€2,620 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €526,446 | €2,343,816 | +€1.8m | +345.2% |
| Income taxes | 67/77 | €129,746 | €227,539 | +€97,793 | +75.4% |
| Taxes | 670/3 | €129,746 | €227,539 | +€97,793 | +75.4% |
| Profit (loss) for the period | 9904 | €396,699 | €2,116,277 | +€1.7m | +433.5% |
| Transfer from tax-exempt reserves | 789 | €599,000 | €421,000 | -€178,000 | -29.7% |
| Transfer to tax-exempt reserves | 689 | - | €757,800 | +€757,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €995,699 | €1,779,477 | +€783,777 | +78.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.