DIERICKX VENTILATIE: what changed
DIERICKX VENTILATIE
Largest movements
- Current investments +€99,499
up €99,499 (+99.5%), from €100,000 to €199,499
- Tangible fixed assets -€27,746
down €27,746 (-15.7%), from €176,334 to €148,588
of which Land and buildings: -€27,085
- Stocks and contracts -€20,250
down €20,250 (-39.6%), from €51,109 to €30,859
- Cash -€16,413
down €16,413 (-12.3%), from €132,995 to €116,582
mainly Current investments (-€99,499) and Contributions, distributions and other (-€78,507)
- Receivables within one year -€9,892
down €9,892 (-29.8%), from €33,247 to €23,355
of which Trade receivables: -€18,951
- Other debts +€40,555
up €40,555 (+42.0%), from €96,520 to €137,075
- Trade debts +€21,167
up €21,167 (+128%), from €16,569 to €37,736
- Reserves -€19,768
down €19,768 (-5.2%), from €376,536 to €356,768
of which Distributable reserves: -€19,768
- Tax, wage and social debts -€11,651
down €11,651 (-60.4%), from €19,301 to €7,650
of which Taxes: -€11,651
- Gross operating margin -€90,692
down €90,692 (-44.3%), from €204,506 to €113,814
- Taxes -€27,798
down €27,798 (-54.9%), from €50,594 to €22,796
- Financial income +€3,279
up €3,279 (+39.7%), from €8,266 to €11,545
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €515,131 | €545,641 | +€30,510 | +5.9% |
| Fixed assets | 21/28 | €176,334 | €148,588 | -€27,746 | -15.7% |
| Tangible fixed assets | 22/27 | €176,334 | €148,588 | -€27,746 | -15.7% |
| Land and buildings | 22 | €152,883 | €125,798 | -€27,085 | -17.7% |
| Plant, machinery and equipment | 23 | €18,027 | €16,175 | -€1,852 | -10.3% |
| Furniture and vehicles | 24 | €5,424 | €6,615 | +€1,190 | +21.9% |
| Current assets | 29/58 | €338,797 | €397,052 | +€58,256 | +17.2% |
| Stocks and contracts in progress | 3 | €51,109 | €30,859 | -€20,250 | -39.6% |
| Stocks | 30/36 | €51,109 | €30,859 | -€20,250 | -39.6% |
| Amounts receivable within one year | 40/41 | €33,247 | €23,355 | -€9,892 | -29.8% |
| Trade receivables | 40 | €33,247 | €14,296 | -€18,951 | -57.0% |
| Other amounts receivable | 41 | €0 | €9,059 | +€9,059 | |
| Current investments | 50/53 | €100,000 | €199,499 | +€99,499 | +99.5% |
| Cash at bank and in hand | 54/58 | €132,995 | €116,582 | -€16,413 | -12.3% |
| Deferred charges and accrued income | 490/1 | €21,446 | €26,758 | +€5,312 | +24.8% |
| Total equity and liabilities | 10/49 | €515,131 | €545,641 | +€30,510 | +5.9% |
| Equity | 10/15 | €382,741 | €362,973 | -€19,768 | -5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €376,536 | €356,768 | -€19,768 | -5.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €298 | €298 | = | 0.0% |
| Distributable reserves | 133 | €376,238 | €356,470 | -€19,768 | -5.3% |
| Profit (loss) carried forward | 14 | €5 | €5 | = | 0.0% |
| Amounts payable | 17/49 | €132,390 | €182,667 | +€50,277 | +38.0% |
| Amounts payable within one year | 42/48 | €132,390 | €182,491 | +€50,101 | +37.8% |
| Trade debts | 44 | €16,569 | €37,736 | +€21,167 | +128% |
| Suppliers | 440/4 | €16,569 | €37,736 | +€21,167 | +128% |
| Advances received on contracts in progress | 46 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €19,301 | €7,650 | -€11,651 | -60.4% |
| Taxes | 450/3 | €19,301 | €7,650 | -€11,651 | -60.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €96,520 | €137,075 | +€40,555 | +42.0% |
| Accrued charges and deferred income | 492/3 | - | €176 | +€176 | |
| Remuneration, social security and pensions | 62 | €5,767 | €5,354 | -€413 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,540 | €33,958 | -€582 | -1.7% |
| Other operating charges | 640/8 | €4,179 | €4,324 | +€145 | +3.5% |
| Gross operating margin | 9900 | €204,506 | €113,814 | -€90,692 | -44.3% |
| Operating profit (loss) | 9901 | €160,020 | €70,178 | -€89,842 | -56.1% |
| Financial income | 75/76B | €8,266 | €11,545 | +€3,279 | +39.7% |
| Recurring financial income | 75 | €8,266 | €11,545 | +€3,279 | +39.7% |
| Financial charges | 65/66B | €233 | €187 | -€46 | -19.8% |
| Recurring financial charges | 65 | €233 | €187 | -€46 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €168,052 | €81,536 | -€86,516 | -51.5% |
| Income taxes | 67/77 | €50,594 | €22,796 | -€27,798 | -54.9% |
| Profit (loss) for the period | 9904 | €117,458 | €58,739 | -€58,719 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €117,458 | €58,739 | -€58,719 | -50.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.