DIERICKX WALTER: 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 WALTER
Largest movements
- Receivables within one year -€20,029
down €20,029 (-85.6%), from €23,409 to €3,380
of which Other amounts receivable: -€11,919
- Cash -€17,854
down €17,854 (-15.6%), from €114,582 to €96,728
mainly Net result for the year (-€63,557) and Investment in fixed assets (net) (-€13,679)
- Deferred charges and accrued income -€9,935
down €9,935 (-37.2%), from €26,729 to €16,793
- Profit (loss) carried forward -€63,557
new in 2025: -€63,557
- Other debts +€36,869
up €36,869 (+737%), from €5,000 to €41,869
- Advances received -€13,629
no longer reported in 2025 (was €13,629)
- Tax, wage and social debts -€11,264
down €11,264 (-93.8%), from €12,003 to €739
- Trade debts +€3,694
up €3,694 (+527%), from €700 to €4,395
- Gross operating margin -€65,680
down €65,680, from €24,814 to -€40,866
- Financial charges -€4,229
down €4,229 (-88.4%), from €4,787 to €558
- Other operating charges +€4,085
up €4,085 (+86.4%), from €4,730 to €8,815
- Taxes -€3,168
down €3,168, from €2,640 to -€529
- Depreciation +€2,982
up €2,982 (+27.3%), from €10,922 to €13,903
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 | €283,239 | €235,352 | -€47,887 | -16.9% |
| Fixed assets | 21/28 | €42,207 | €41,982 | -€225 | -0.5% |
| Tangible fixed assets | 22/27 | €42,207 | €41,982 | -€225 | -0.5% |
| Plant, machinery and equipment | 23 | €0 | €1,585 | +€1,585 | +15,849,000% |
| Furniture and vehicles | 24 | €42,207 | €28,877 | -€13,330 | -31.6% |
| Other tangible fixed assets | 26 | - | €11,520 | +€11,520 | |
| Current assets | 29/58 | €241,032 | €193,370 | -€47,662 | -19.8% |
| Stocks and contracts in progress | 3 | €76,312 | €76,468 | +€156 | +0.2% |
| Stocks | 30/36 | €76,312 | €76,468 | +€156 | +0.2% |
| Amounts receivable within one year | 40/41 | €23,409 | €3,380 | -€20,029 | -85.6% |
| Trade receivables | 40 | €11,364 | €3,254 | -€8,110 | -71.4% |
| Other amounts receivable | 41 | €12,046 | €126 | -€11,919 | -99.0% |
| Cash at bank and in hand | 54/58 | €114,582 | €96,728 | -€17,854 | -15.6% |
| Deferred charges and accrued income | 490/1 | €26,729 | €16,793 | -€9,935 | -37.2% |
| Total equity and liabilities | 10/49 | €283,239 | €235,352 | -€47,887 | -16.9% |
| Equity | 10/15 | €105,449 | €41,892 | -€63,557 | -60.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,849 | €86,849 | = | 0.0% |
| Distributable reserves | 133 | €86,849 | €86,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€63,557 | -€63,557 | |
| Provisions and deferred taxes | 16 | €146,458 | €146,458 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €146,458 | €146,458 | = | 0.0% |
| Pensions and similar obligations | 160 | €146,458 | €146,458 | = | 0.0% |
| Amounts payable | 17/49 | €31,332 | €47,002 | +€15,670 | +50.0% |
| Amounts payable within one year | 42/48 | €31,332 | €47,002 | +€15,670 | +50.0% |
| Trade debts | 44 | €700 | €4,395 | +€3,694 | +527% |
| Suppliers | 440/4 | €700 | €4,395 | +€3,694 | +527% |
| Advances received on contracts in progress | 46 | €13,629 | - | -€13,629 | |
| Taxes, remuneration and social security | 45 | €12,003 | €739 | -€11,264 | -93.8% |
| Taxes | 450/3 | €12,003 | €739 | -€11,264 | -93.8% |
| Other amounts payable | 47/48 | €5,000 | €41,869 | +€36,869 | +737% |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,922 | €13,903 | +€2,982 | +27.3% |
| Other operating charges | 640/8 | €4,730 | €8,815 | +€4,085 | +86.4% |
| Gross operating margin | 9900 | €24,814 | -€40,866 | -€65,680 | |
| Operating profit (loss) | 9901 | €9,162 | -€63,585 | -€72,747 | |
| Financial income | 75/76B | €754 | €56 | -€698 | -92.6% |
| Recurring financial income | 75 | €754 | €56 | -€698 | -92.6% |
| Financial charges | 65/66B | €4,787 | €558 | -€4,229 | -88.4% |
| Recurring financial charges | 65 | €4,787 | €558 | -€4,229 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €5,130 | -€64,086 | -€69,216 | |
| Income taxes | 67/77 | €2,640 | -€529 | -€3,168 | |
| Profit (loss) for the period | 9904 | €2,490 | -€63,557 | -€66,048 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,490 | -€63,557 | -€66,048 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.