DIERKS: 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.
DIERKS
Largest movements
- Receivables within one year -€8,877
down €8,877 (-34.4%), from €25,782 to €16,905
of which Trade receivables: -€10,058
- Tangible fixed assets +€3,302
up €3,302 (+155%), from €2,128 to €5,429
- Short-term financial debts -€12,411
no longer reported in 2026 (was €12,411)
- Reserves +€2,865
up €2,865 (+154%), from €1,860 to €4,725
of which Distributable reserves: +€2,865
- Accrued charges and deferred income +€1,790
new in 2026: €1,790
- Trade debts +€1,752
up €1,752 (+40.1%), from €4,365 to €6,116
- Tax, wage and social debts +€1,022
up €1,022 (+15.8%), from €6,451 to €7,473
of which Remuneration and social security: +€1,192
- Financial charges -€8,311
down €8,311, from €6,611 to -€1,700
- Taxes -€3,173
down €3,173, from €550 to -€2,623
- Other operating charges +€1,702
new in 2026: €1,702
- Gross operating margin +€1,246
up €1,246 (+4.9%), from €25,584 to €26,830
- Depreciation +€636
up €636 (+46.2%), from €1,379 to €2,015
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,152 | €44,577 | -€5,575 | -11.1% |
| Fixed assets | 21/28 | €16,884 | €20,186 | +€3,302 | +19.6% |
| Tangible fixed assets | 22/27 | €2,128 | €5,429 | +€3,302 | +155% |
| Furniture and vehicles | 24 | €2,128 | €5,429 | +€3,302 | +155% |
| Financial fixed assets | 28 | €14,756 | €14,756 | = | 0.0% |
| Current assets | 29/58 | €33,268 | €24,391 | -€8,877 | -26.7% |
| Stocks and contracts in progress | 3 | €7,486 | €7,486 | = | 0.0% |
| Stocks | 30/36 | €7,486 | €7,486 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,782 | €16,905 | -€8,877 | -34.4% |
| Trade receivables | 40 | €25,481 | €15,422 | -€10,058 | -39.5% |
| Other amounts receivable | 41 | €301 | €1,482 | +€1,181 | +392% |
| Total equity and liabilities | 10/49 | €50,152 | €44,577 | -€5,575 | -11.1% |
| Equity | 10/15 | €1,007 | €3,873 | +€2,865 | +285% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €4,725 | +€2,865 | +154% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €2,865 | +€2,865 | |
| Profit (loss) carried forward | 14 | -€19,453 | -€19,453 | = | 0.0% |
| Amounts payable | 17/49 | €49,145 | €40,704 | -€8,441 | -17.2% |
| Amounts payable within one year | 42/48 | €49,145 | €38,913 | -€10,231 | -20.8% |
| Financial debts | 43 | €12,411 | - | -€12,411 | |
| Credit institutions | 430/8 | €12,411 | - | -€12,411 | |
| Trade debts | 44 | €4,365 | €6,116 | +€1,752 | +40.1% |
| Suppliers | 440/4 | €4,365 | €6,116 | +€1,752 | +40.1% |
| Taxes, remuneration and social security | 45 | €6,451 | €7,473 | +€1,022 | +15.8% |
| Taxes | 450/3 | €5,400 | €5,230 | -€170 | -3.1% |
| Remuneration and social security | 454/9 | €1,051 | €2,242 | +€1,192 | +113% |
| Other amounts payable | 47/48 | €25,918 | €25,324 | -€594 | -2.3% |
| Accrued charges and deferred income | 492/3 | - | €1,790 | +€1,790 | |
| Remuneration, social security and pensions | 62 | €18,725 | €19,214 | +€489 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,379 | €2,015 | +€636 | +46.2% |
| Other operating charges | 640/8 | - | €1,702 | +€1,702 | |
| Gross operating margin | 9900 | €25,584 | €26,830 | +€1,246 | +4.9% |
| Operating profit (loss) | 9901 | €5,480 | €3,899 | -€1,580 | -28.8% |
| Financial charges | 65/66B | €6,611 | -€1,700 | -€8,311 | |
| Recurring financial charges | 65 | €6,611 | -€1,700 | -€8,311 | |
| Profit (loss) for the period before taxes | 9903 | -€1,131 | €5,599 | +€6,730 | |
| Income taxes | 67/77 | €550 | -€2,623 | -€3,173 | |
| Profit (loss) for the period | 9904 | -€1,681 | €8,223 | +€9,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,681 | €8,223 | +€9,904 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.