FREDERIK DIERICKX: 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.
FREDERIK DIERICKX
Largest movements
- Cash +€43,619
up €43,619 (+241%), from €18,112 to €61,731
mainly Other debts (+€41,249) and Net result for the year (+€26,229)
- Receivables within one year -€8,174
down €8,174 (-84.9%), from €9,631 to €1,456
- Tangible fixed assets -€2,692
down €2,692 (-55.2%), from €4,881 to €2,188
of which Furniture and vehicles: -€2,692
- Other debts +€41,249
up €41,249 (+11,825%), from €349 to €41,598
- Reserves -€15,019
down €15,019 (-100%), from €15,019 to €0
- Tax, wage and social debts +€7,767
up €7,767 (+656%), from €1,185 to €8,952
- Trade debts -€1,017
down €1,017 (-46.6%), from €2,182 to €1,164
- Gross operating margin +€41,108
up €41,108, from -€5,992 to €35,116
- Taxes +€4,586
up €4,586 (+2,515%), from €182 to €4,768
- Depreciation -€1,182
down €1,182 (-30.5%), from €3,874 to €2,692
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 | €34,003 | €67,264 | +€33,260 | +97.8% |
| Fixed assets | 21/28 | €4,881 | €2,188 | -€2,692 | -55.2% |
| Tangible fixed assets | 22/27 | €4,881 | €2,188 | -€2,692 | -55.2% |
| Plant, machinery and equipment | 23 | €1,364 | €1,364 | = | 0.0% |
| Furniture and vehicles | 24 | €3,517 | €825 | -€2,692 | -76.5% |
| Current assets | 29/58 | €29,123 | €65,075 | +€35,952 | +123% |
| Amounts receivable within one year | 40/41 | €9,631 | €1,456 | -€8,174 | -84.9% |
| Other amounts receivable | 41 | €9,631 | €1,456 | -€8,174 | -84.9% |
| Cash at bank and in hand | 54/58 | €18,112 | €61,731 | +€43,619 | +241% |
| Deferred charges and accrued income | 490/1 | €1,381 | €1,888 | +€508 | +36.8% |
| Total equity and liabilities | 10/49 | €34,003 | €67,264 | +€33,260 | +97.8% |
| Equity | 10/15 | €30,019 | €15,000 | -€15,019 | -50.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €15,019 | €0 | -€15,019 | -100% |
| Distributable reserves | 133 | €15,019 | €0 | -€15,019 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,984 | €52,264 | +€48,280 | +1,212% |
| Amounts payable within one year | 42/48 | €3,984 | €52,264 | +€48,280 | +1,212% |
| Financial debts | 43 | €269 | €550 | +€281 | +104% |
| Credit institutions | 430/8 | €269 | €550 | +€281 | +104% |
| Trade debts | 44 | €2,182 | €1,164 | -€1,017 | -46.6% |
| Suppliers | 440/4 | €2,182 | €1,164 | -€1,017 | -46.6% |
| Taxes, remuneration and social security | 45 | €1,185 | €8,952 | +€7,767 | +656% |
| Taxes | 450/3 | €1,185 | €8,952 | +€7,767 | +656% |
| Other amounts payable | 47/48 | €349 | €41,598 | +€41,249 | +11,825% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,874 | €2,692 | -€1,182 | -30.5% |
| Other operating charges | 640/8 | €935 | €991 | +€56 | +6.0% |
| Gross operating margin | 9900 | -€5,992 | €35,116 | +€41,108 | |
| Operating profit (loss) | 9901 | -€10,801 | €31,433 | +€42,234 | |
| Financial charges | 65/66B | €647 | €436 | -€212 | -32.7% |
| Recurring financial charges | 65 | €647 | €436 | -€212 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,448 | €30,998 | +€42,446 | |
| Income taxes | 67/77 | €182 | €4,768 | +€4,586 | +2,515% |
| Profit (loss) for the period | 9904 | -€11,631 | €26,229 | +€37,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,631 | €26,229 | +€37,860 |
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 20 October 2026 via checked.be.