IMMO DIERCKX: 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.
IMMO DIERCKX
Largest movements
- Receivables within one year -€16,359
down €16,359 (-33.3%), from €49,158 to €32,799
of which Other amounts receivable: -€14,067
- Tangible fixed assets -€6,558
down €6,558 (-1.7%), from €386,366 to €379,808
of which Land and buildings: -€17,005
- Reserves -€42,850
down €42,850 (-78.1%), from €54,900 to €12,050
- Other debts +€14,586
up €14,586 (+37.6%), from €38,832 to €53,418
- Financial income -€4,203
down €4,203 (-52.1%), from €8,073 to €3,870
- Gross operating margin +€4,196
up €4,196 (+14.1%), from €29,680 to €33,876
- Financial charges -€819
down €819 (-8.6%), from €9,571 to €8,752
- Depreciation +€559
up €559 (+3.2%), from €17,204 to €17,763
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 | €444,166 | €419,205 | -€24,961 | -5.6% |
| Fixed assets | 21/28 | €386,366 | €379,808 | -€6,558 | -1.7% |
| Tangible fixed assets | 22/27 | €386,366 | €379,808 | -€6,558 | -1.7% |
| Land and buildings | 22 | €386,011 | €369,005 | -€17,005 | -4.4% |
| Furniture and vehicles | 24 | €356 | €10,803 | +€10,447 | +2,939% |
| Current assets | 29/58 | €57,800 | €39,397 | -€18,403 | -31.8% |
| Amounts receivable within one year | 40/41 | €49,158 | €32,799 | -€16,359 | -33.3% |
| Trade receivables | 40 | €2,293 | - | -€2,293 | |
| Other amounts receivable | 41 | €46,866 | €32,799 | -€14,067 | -30.0% |
| Cash at bank and in hand | 54/58 | €6,483 | €4,121 | -€2,362 | -36.4% |
| Deferred charges and accrued income | 490/1 | €2,158 | €2,477 | +€318 | +14.8% |
| Total equity and liabilities | 10/49 | €444,166 | €419,205 | -€24,961 | -5.6% |
| Equity | 10/15 | €78,942 | €36,116 | -€42,825 | -54.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €54,900 | €12,050 | -€42,850 | -78.1% |
| Distributable reserves | 133 | €54,900 | €12,050 | -€42,850 | -78.1% |
| Profit (loss) carried forward | 14 | €9,782 | €9,806 | +€25 | +0.3% |
| Amounts payable | 17/49 | €365,225 | €383,089 | +€17,864 | +4.9% |
| Amounts payable after more than one year | 17 | €303,647 | €306,518 | +€2,871 | +0.9% |
| Financial debts | 170/4 | €303,647 | €306,518 | +€2,871 | +0.9% |
| Amounts payable within one year | 42/48 | €58,979 | €74,173 | +€15,195 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €15,075 | €15,599 | +€524 | +3.5% |
| Trade debts | 44 | - | €972 | +€972 | |
| Suppliers | 440/4 | - | €972 | +€972 | |
| Advances received on contracts in progress | 46 | €904 | €1,839 | +€935 | +103% |
| Taxes, remuneration and social security | 45 | €4,167 | €2,345 | -€1,822 | -43.7% |
| Taxes | 450/3 | €1,836 | - | -€1,836 | |
| Remuneration and social security | 454/9 | €2,331 | €2,345 | +€14 | +0.6% |
| Other amounts payable | 47/48 | €38,832 | €53,418 | +€14,586 | +37.6% |
| Accrued charges and deferred income | 492/3 | €2,599 | €2,398 | -€201 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,204 | €17,763 | +€559 | +3.2% |
| Other operating charges | 640/8 | €2,701 | €2,691 | -€10 | -0.4% |
| Gross operating margin | 9900 | €29,680 | €33,876 | +€4,196 | +14.1% |
| Operating profit (loss) | 9901 | €9,775 | €13,423 | +€3,647 | +37.3% |
| Financial income | 75/76B | €8,073 | €3,870 | -€4,203 | -52.1% |
| Recurring financial income | 75 | €8,073 | €3,870 | -€4,203 | -52.1% |
| Financial charges | 65/66B | €9,571 | €8,752 | -€819 | -8.6% |
| Recurring financial charges | 65 | €9,571 | €8,752 | -€819 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €8,278 | €8,541 | +€263 | +3.2% |
| Income taxes | 67/77 | €2,863 | €3,167 | +€304 | +10.6% |
| Profit (loss) for the period | 9904 | €5,415 | €5,375 | -€40 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,415 | €5,375 | -€40 | -0.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.