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.
DIERICKX
Largest movements
- Receivables within one year -€2.5m
down €2.5m (-29.8%), from €8.3m to €5.8m
of which Trade receivables: -€4.0m
- Cash +€801,841
up €801,841 (+2970.7%), from €26,992 to €828,833
mainly Receivables within one year (+€2.5m) and Other debts (+€1.6m)
- Current investments -€185,718
down €185,718 (-22.0%), from €843,954 to €658,235
- Trade debts -€2.8m
down €2.8m (-94.2%), from €3.0m to €172,495
- Other debts +€1.6m
up €1.6m (+7531.0%), from €20,834 to €1.6m
- Short-term financial debts -€528,173
down €528,173 (-100.0%), from €528,173 to €0
- Tax, wage and social debts -€158,622
down €158,622 (-70.3%), from €225,570 to €66,948
of which Taxes: -€184,217
- Gross operating margin -€787,078
down €787,078 (-78.9%), from €997,416 to €210,338
- Taxes -€227,090
down €227,090 (-84.5%), from €268,600 to €41,510
- Staff costs +€84,126
up €84,126 (+109.6%), from €76,745 to €160,871
- Financial charges +€34,558
up €34,558 (+185.6%), from €18,624 to €53,182
- Financial income +€25,605
up €25,605 (+17.3%), from €148,057 to €173,663
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 | €12,960,076 | €11,077,545 | -€1.9m | -14.5% |
| Fixed assets | 21/28 | €3,766,363 | €3,747,724 | -€18,639 | -0.5% |
| Tangible fixed assets | 22/27 | €673,752 | €664,873 | -€8,879 | -1.3% |
| Land and buildings | 22 | €570,251 | €570,129 | -€122 | 0.0% |
| Furniture and vehicles | 24 | €12,531 | €9,440 | -€3,091 | -24.7% |
| Leasing and similar rights | 25 | €30,255 | €24,589 | -€5,666 | -18.7% |
| Other tangible fixed assets | 26 | €60,715 | €60,715 | = | 0.0% |
| Financial fixed assets | 28 | €3,092,611 | €3,082,851 | -€9,760 | -0.3% |
| Current assets | 29/58 | €9,193,713 | €7,329,822 | -€1.9m | -20.3% |
| Amounts receivable within one year | 40/41 | €8,314,964 | €5,837,010 | -€2.5m | -29.8% |
| Trade receivables | 40 | €4,032,086 | €61,971 | -€4.0m | -98.5% |
| Other amounts receivable | 41 | €4,282,879 | €5,775,039 | +€1.5m | +34.8% |
| Current investments | 50/53 | €843,954 | €658,235 | -€185,718 | -22.0% |
| Cash at bank and in hand | 54/58 | €26,992 | €828,833 | +€801,841 | +2970.7% |
| Deferred charges and accrued income | 490/1 | €7,803 | €5,744 | -€2,060 | -26.4% |
| Total equity and liabilities | 10/49 | €12,960,076 | €11,077,545 | -€1.9m | -14.5% |
| Equity | 10/15 | €8,761,376 | €8,869,670 | +€108,294 | +1.2% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €8,631,376 | €8,739,670 | +€108,294 | +1.3% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €8,593,876 | €8,702,170 | +€108,294 | +1.3% |
| Amounts payable | 17/49 | €4,198,700 | €2,207,875 | -€2.0m | -47.4% |
| Amounts payable after more than one year | 17 | €228,568 | €165,545 | -€63,023 | -27.6% |
| Financial debts | 170/4 | €228,568 | €165,545 | -€63,023 | -27.6% |
| Amounts payable within one year | 42/48 | €3,962,632 | €2,042,331 | -€1.9m | -48.5% |
| Current portion of amounts payable after more than one year | 42 | €62,440 | €63,023 | +€583 | +0.9% |
| Financial debts | 43 | €528,173 | €0 | -€528,173 | -100.0% |
| Credit institutions | 430/8 | €528,173 | €0 | -€528,173 | -100.0% |
| Trade debts | 44 | €2,975,615 | €172,495 | -€2.8m | -94.2% |
| Suppliers | 440/4 | €2,975,615 | €172,495 | -€2.8m | -94.2% |
| Advances received on contracts in progress | 46 | €150,000 | €150,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €225,570 | €66,948 | -€158,622 | -70.3% |
| Taxes | 450/3 | €218,270 | €34,054 | -€184,217 | -84.4% |
| Remuneration and social security | 454/9 | €7,300 | €32,895 | +€25,595 | +350.6% |
| Other amounts payable | 47/48 | €20,834 | €1,589,865 | +€1.6m | +7531.0% |
| Accrued charges and deferred income | 492/3 | €7,500 | €0 | -€7,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €76,745 | €160,871 | +€84,126 | +109.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,721 | €18,698 | +€1,977 | +11.8% |
| Other operating charges | 640/8 | €21,231 | €1,446 | -€19,785 | -93.2% |
| Gross operating margin | 9900 | €997,416 | €210,338 | -€787,078 | -78.9% |
| Operating profit (loss) | 9901 | €882,719 | €29,323 | -€853,397 | -96.7% |
| Financial income | 75/76B | €148,057 | €173,663 | +€25,605 | +17.3% |
| Recurring financial income | 75 | €148,057 | €173,663 | +€25,605 | +17.3% |
| Financial charges | 65/66B | €18,624 | €53,182 | +€34,558 | +185.6% |
| Recurring financial charges | 65 | €18,624 | €53,182 | +€34,558 | +185.6% |
| Profit (loss) for the period before taxes | 9903 | €1,012,153 | €149,804 | -€862,349 | -85.2% |
| Income taxes | 67/77 | €268,600 | €41,510 | -€227,090 | -84.5% |
| Profit (loss) for the period | 9904 | €743,553 | €108,294 | -€635,259 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €743,553 | €108,294 | -€635,259 | -85.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.