DIERICKX GEERT: 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 GEERT
Largest movements
- Receivables within one year -€39,047
down €39,047 (-7.5%), from €521,542 to €482,495
of which Trade receivables: -€22,385
- Other debts -€22,358
down €22,358 (-69.3%), from €32,255 to €9,897
- Profit (loss) carried forward -€11,131
down €11,131 (-2.0%), from €556,371 to €545,240
- Tax, wage and social debts -€10,066
down €10,066 (-90.4%), from €11,139 to €1,073
of which Taxes: -€7,063
- Gross operating margin -€101,128
down €101,128, from €93,425 to -€7,702
- Taxes -€13,310
down €13,310 (-98.8%), from €13,470 to €160
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 | €760,325 | €718,224 | -€42,101 | -5.5% |
| Fixed assets | 21/28 | €71,678 | €69,337 | -€2,341 | -3.3% |
| Tangible fixed assets | 22/27 | €61,618 | €59,277 | -€2,341 | -3.8% |
| Land and buildings | 22 | €61,618 | €59,277 | -€2,341 | -3.8% |
| Financial fixed assets | 28 | €10,060 | €10,060 | = | 0.0% |
| Current assets | 29/58 | €688,647 | €648,887 | -€39,760 | -5.8% |
| Amounts receivable within one year | 40/41 | €521,542 | €482,495 | -€39,047 | -7.5% |
| Trade receivables | 40 | €154,880 | €132,495 | -€22,385 | -14.5% |
| Other amounts receivable | 41 | €366,662 | €350,000 | -€16,662 | -4.5% |
| Cash at bank and in hand | 54/58 | €165,392 | €164,622 | -€770 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,713 | €1,770 | +€57 | +3.3% |
| Total equity and liabilities | 10/49 | €760,325 | €718,224 | -€42,101 | -5.5% |
| Equity | 10/15 | €712,571 | €701,440 | -€11,131 | -1.6% |
| Contributions | 10/11 | €142,000 | €142,000 | = | 0.0% |
| Reserves | 13 | €14,200 | €14,200 | = | 0.0% |
| Distributable reserves | 133 | €14,200 | €14,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €556,371 | €545,240 | -€11,131 | -2.0% |
| Amounts payable | 17/49 | €47,754 | €16,784 | -€30,970 | -64.9% |
| Amounts payable within one year | 42/48 | €47,754 | €16,784 | -€30,970 | -64.9% |
| Trade debts | 44 | €4,360 | €5,814 | +€1,454 | +33.4% |
| Suppliers | 440/4 | €4,360 | €5,814 | +€1,454 | +33.4% |
| Taxes, remuneration and social security | 45 | €11,139 | €1,073 | -€10,066 | -90.4% |
| Taxes | 450/3 | €8,136 | €1,073 | -€7,063 | -86.8% |
| Remuneration and social security | 454/9 | €3,003 | - | -€3,003 | |
| Other amounts payable | 47/48 | €32,255 | €9,897 | -€22,358 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,341 | €2,341 | = | 0.0% |
| Other operating charges | 640/8 | €1,419 | €1,295 | -€123 | -8.7% |
| Gross operating margin | 9900 | €93,425 | -€7,702 | -€101,128 | |
| Operating profit (loss) | 9901 | €89,666 | -€11,338 | -€101,004 | |
| Financial income | 75/76B | €441 | €533 | +€92 | +20.8% |
| Recurring financial income | 75 | €441 | €533 | +€92 | +20.8% |
| Financial charges | 65/66B | €150 | €165 | +€15 | +9.9% |
| Recurring financial charges | 65 | €150 | €165 | +€15 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €89,957 | -€10,971 | -€100,928 | |
| Income taxes | 67/77 | €13,470 | €160 | -€13,310 | -98.8% |
| Profit (loss) for the period | 9904 | €76,487 | -€11,131 | -€87,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,487 | -€11,131 | -€87,618 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.