DIERICKX HUGO: 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 HUGO
Largest movements
- Cash +€24,566
up €24,566 (+77.1%), from €31,868 to €56,433
mainly Net result for the year (+€20,591) and Depreciation (+€6,983)
- Tangible fixed assets -€6,234
down €6,234 (-54.0%), from €11,542 to €5,308
- Receivables within one year +€841
new in 2025: €841
- Profit (loss) carried forward +€19,758
up €19,758 (+70.8%), from €27,907 to €47,664
- Gross operating margin +€9,698
up €9,698 (+32.8%), from €29,573 to €39,271
- Taxes +€4,145
up €4,145 (+67.8%), from €6,110 to €10,256
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 | €44,369 | €63,596 | +€19,227 | +43.3% |
| Fixed assets | 21/28 | €11,542 | €5,308 | -€6,234 | -54.0% |
| Tangible fixed assets | 22/27 | €11,542 | €5,308 | -€6,234 | -54.0% |
| Furniture and vehicles | 24 | €11,542 | €5,308 | -€6,234 | -54.0% |
| Current assets | 29/58 | €32,827 | €58,288 | +€25,462 | +77.6% |
| Amounts receivable within one year | 40/41 | - | €841 | +€841 | |
| Other amounts receivable | 41 | - | €841 | +€841 | |
| Cash at bank and in hand | 54/58 | €31,868 | €56,433 | +€24,566 | +77.1% |
| Deferred charges and accrued income | 490/1 | €959 | €1,014 | +€54 | +5.7% |
| Total equity and liabilities | 10/49 | €44,369 | €63,596 | +€19,227 | +43.3% |
| Equity | 10/15 | €28,407 | €48,164 | +€19,758 | +69.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,907 | €47,664 | +€19,758 | +70.8% |
| Amounts payable | 17/49 | €15,962 | €15,432 | -€530 | -3.3% |
| Amounts payable within one year | 42/48 | €15,057 | €14,713 | -€344 | -2.3% |
| Trade debts | 44 | €1,620 | €1,473 | -€147 | -9.1% |
| Suppliers | 440/4 | €1,620 | €1,473 | -€147 | -9.1% |
| Taxes, remuneration and social security | 45 | €2,371 | €2,299 | -€71 | -3.0% |
| Taxes | 450/3 | €2,371 | €2,299 | -€71 | -3.0% |
| Other amounts payable | 47/48 | €11,067 | €10,941 | -€126 | -1.1% |
| Accrued charges and deferred income | 492/3 | €905 | €719 | -€186 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,833 | €6,983 | +€150 | +2.2% |
| Other operating charges | 640/8 | €165 | €424 | +€259 | +157.0% |
| Gross operating margin | 9900 | €29,573 | €39,271 | +€9,698 | +32.8% |
| Operating profit (loss) | 9901 | €22,575 | €31,864 | +€9,289 | +41.1% |
| Financial charges | 65/66B | €1,162 | €1,017 | -€145 | -12.5% |
| Recurring financial charges | 65 | €1,162 | €1,017 | -€145 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €21,413 | €30,847 | +€9,434 | +44.1% |
| Income taxes | 67/77 | €6,110 | €10,256 | +€4,145 | +67.8% |
| Profit (loss) for the period | 9904 | €15,302 | €20,591 | +€5,288 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,302 | €20,591 | +€5,288 | +34.6% |
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 12 October 2026 via checked.be.