DIERICKX-ROELANDT: 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-ROELANDT
Largest movements
- Cash -€143
down €143 (-40.2%), from €356 to €213
mainly Trade debts (-€348)
- Trade debts -€348
no longer reported in 2024 (was €348)
- Profit (loss) carried forward +€204
up €204 (+0.1%), from -€153,282 to -€153,078
- Gross operating margin +€1,000
up €1,000, from -€64 to €936
- Other operating charges +€86
up €86 (+13.8%), from €618 to €704
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356 | €213 | -€143 | -40.2% |
| Current assets | 29/58 | €356 | €213 | -€143 | -40.2% |
| Cash at bank and in hand | 54/58 | €356 | €213 | -€143 | -40.2% |
| Total equity and liabilities | 10/49 | €356 | €213 | -€143 | -40.2% |
| Equity | 10/15 | -€112,297 | -€112,093 | +€204 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,384 | €22,384 | = | 0.0% |
| Distributable reserves | 133 | €22,384 | €22,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,282 | -€153,078 | +€204 | +0.1% |
| Amounts payable | 17/49 | €112,654 | €112,306 | -€348 | -0.3% |
| Amounts payable within one year | 42/48 | €112,654 | €112,306 | -€348 | -0.3% |
| Trade debts | 44 | €348 | - | -€348 | |
| Suppliers | 440/4 | €348 | - | -€348 | |
| Other amounts payable | 47/48 | €112,306 | €112,306 | = | 0.0% |
| Other operating charges | 640/8 | €618 | €704 | +€86 | +13.8% |
| Gross operating margin | 9900 | -€64 | €936 | +€1,000 | |
| Operating profit (loss) | 9901 | -€682 | €233 | +€914 | |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€706 | €204 | +€910 | |
| Profit (loss) for the period | 9904 | -€706 | €204 | +€910 | |
| Profit (loss) for the period to be appropriated | 9905 | -€706 | €204 | +€910 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.