Dierickx Comfortschoenen: 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.
Dierickx Comfortschoenen
Largest movements
- Cash +€68,980
up €68,980 (+26.8%), from €257,112 to €326,092
mainly Net result for the year (+€173,088) and Depreciation (+€12,655)
- Stocks and contracts +€42,581
up €42,581 (+7.2%), from €594,276 to €636,857
- Reserves +€173,088
up €173,088 (+43.4%), from €398,627 to €571,715
- Debts after one year -€67,040
down €67,040 (-19.1%), from €350,201 to €283,161
- Trade debts -€12,518
down €12,518 (-41.9%), from €29,889 to €17,371
- Gross operating margin +€27,544
up €27,544 (+9.5%), from €290,659 to €318,203
- Taxes +€13,306
up €13,306 (+21.2%), from €62,882 to €76,187
- Depreciation -€11,687
down €11,687 (-48.0%), from €24,342 to €12,655
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 | €910,994 | €1,010,970 | +€99,976 | +11.0% |
| Fixed assets | 21/28 | €49,565 | €40,861 | -€8,705 | -17.6% |
| Tangible fixed assets | 22/27 | €49,565 | €40,861 | -€8,705 | -17.6% |
| Plant, machinery and equipment | 23 | €41,014 | €37,634 | -€3,381 | -8.2% |
| Furniture and vehicles | 24 | €8,551 | €3,227 | -€5,324 | -62.3% |
| Current assets | 29/58 | €861,429 | €970,109 | +€108,680 | +12.6% |
| Stocks and contracts in progress | 3 | €594,276 | €636,857 | +€42,581 | +7.2% |
| Stocks | 30/36 | €594,276 | €636,857 | +€42,581 | +7.2% |
| Amounts receivable within one year | 40/41 | €4,024 | €2,545 | -€1,479 | -36.8% |
| Trade receivables | 40 | - | €2,545 | +€2,545 | |
| Other amounts receivable | 41 | €4,024 | - | -€4,024 | |
| Cash at bank and in hand | 54/58 | €257,112 | €326,092 | +€68,980 | +26.8% |
| Deferred charges and accrued income | 490/1 | €6,016 | €4,615 | -€1,401 | -23.3% |
| Total equity and liabilities | 10/49 | €910,994 | €1,010,970 | +€99,976 | +11.0% |
| Equity | 10/15 | €408,627 | €581,715 | +€173,088 | +42.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €398,627 | €571,715 | +€173,088 | +43.4% |
| Distributable reserves | 133 | €398,627 | €571,715 | +€173,088 | +43.4% |
| Amounts payable | 17/49 | €502,367 | €429,255 | -€73,112 | -14.6% |
| Amounts payable after more than one year | 17 | €350,201 | €283,161 | -€67,040 | -19.1% |
| Financial debts | 170/4 | €350,201 | €283,161 | -€67,040 | -19.1% |
| Amounts payable within one year | 42/48 | €150,269 | €145,525 | -€4,744 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €61,690 | +€1,690 | +2.8% |
| Trade debts | 44 | €29,889 | €17,371 | -€12,518 | -41.9% |
| Suppliers | 440/4 | €29,889 | €17,371 | -€12,518 | -41.9% |
| Taxes, remuneration and social security | 45 | €60,380 | €66,426 | +€6,046 | +10.0% |
| Taxes | 450/3 | €41,991 | €54,241 | +€12,250 | +29.2% |
| Remuneration and social security | 454/9 | €18,389 | €12,185 | -€6,204 | -33.7% |
| Other amounts payable | 47/48 | - | €37 | +€37 | |
| Accrued charges and deferred income | 492/3 | €1,897 | €569 | -€1,328 | -70.0% |
| Remuneration, social security and pensions | 62 | €81,377 | €80,490 | -€887 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,342 | €12,655 | -€11,687 | -48.0% |
| Other operating charges | 640/8 | €1,638 | €1,583 | -€55 | -3.4% |
| Gross operating margin | 9900 | €290,659 | €318,203 | +€27,544 | +9.5% |
| Operating profit (loss) | 9901 | €183,303 | €223,476 | +€40,173 | +21.9% |
| Financial income | 75/76B | €23,487 | €25,867 | +€2,380 | +10.1% |
| Recurring financial income | 75 | €23,487 | €25,867 | +€2,380 | +10.1% |
| Financial charges | 65/66B | €272 | €67 | -€205 | -75.3% |
| Recurring financial charges | 65 | €272 | €67 | -€205 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €206,518 | €249,275 | +€42,757 | +20.7% |
| Income taxes | 67/77 | €62,882 | €76,187 | +€13,306 | +21.2% |
| Profit (loss) for the period | 9904 | €143,636 | €173,088 | +€29,452 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €143,636 | €173,088 | +€29,452 | +20.5% |
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 28 October 2026 via checked.be.