Jan Dierckx: what changed
Two fiscal 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.
Jan Dierckx
Largest movements
- Cash +€93,489
up €93,489 (+99.6%), from €93,896 to €187,386
- Tangible fixed assets -€17,411
down €17,411 (-41.2%), from €42,219 to €24,808
- Reserves +€47,684
up €47,684 (+71.7%), from €66,496 to €114,180
of which Distributable reserves: +€94,626
- Debts within one year +€21,715
up €21,715 (+32.3%), from €67,186 to €88,901
of which Tax, wage and social debts: +€50,419
- Profit (loss) carried forward +€4,759
up €4,759, from -€3,767 to €992
- Gross operating margin +€19,059
up €19,059 (+36.5%), from €52,231 to €71,290
- Depreciation +€6,494
up €6,494 (+282.7%), from €2,297 to €8,791
- Financial charges +€1,973
new in 2022: €1,973
- Taxes -€1,531
down €1,531 (-11.3%), from €13,586 to €12,055
- Other operating charges +€787
new in 2022: €787
From the 2020 result to the 2022 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,115 | €212,194 | +€76,079 | +55.9% |
| Fixed assets | 21/28 | €42,219 | €24,808 | -€17,411 | -41.2% |
| Tangible fixed assets | 22/27 | €42,219 | €24,808 | -€17,411 | -41.2% |
| Furniture and vehicles | 24 | - | €24,808 | +€24,808 | |
| Current assets | 29/58 | €93,896 | €187,386 | +€93,489 | +99.6% |
| Cash at bank and in hand | 54/58 | €93,896 | €187,386 | +€93,489 | +99.6% |
| Total equity and liabilities | 10/49 | €136,115 | €212,194 | +€76,079 | +55.9% |
| Equity | 10/15 | €68,929 | €121,372 | +€52,443 | +76.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,496 | €114,180 | +€47,684 | +71.7% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €17,694 | +€17,694 | |
| Distributable reserves | 133 | - | €94,626 | +€94,626 | |
| Profit (loss) carried forward | 14 | -€3,767 | €992 | +€4,759 | |
| Amounts payable | 17/49 | €67,186 | €90,822 | +€23,636 | +35.2% |
| Amounts payable within one year | 42/48 | €67,186 | €88,901 | +€21,715 | +32.3% |
| Trade debts | 44 | €81 | €81 | = | 0.0% |
| Suppliers | 440/4 | - | €81 | +€81 | |
| Taxes, remuneration and social security | 45 | - | €50,419 | +€50,419 | |
| Taxes | 450/3 | - | €24,610 | +€24,610 | |
| Remuneration and social security | 454/9 | - | €25,809 | +€25,809 | |
| Other amounts payable | 47/48 | - | €38,400 | +€38,400 | |
| Accrued charges and deferred income | 492/3 | - | €1,921 | +€1,921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,297 | €8,791 | +€6,494 | +282.7% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €52,231 | €71,290 | +€19,059 | +36.5% |
| Operating profit (loss) | 9901 | €49,197 | €61,712 | +€12,515 | +25.4% |
| Financial charges | 65/66B | - | €1,973 | +€1,973 | |
| Recurring financial charges | 65 | €48 | €1,973 | +€1,925 | +3989.0% |
| Profit (loss) for the period before taxes | 9903 | €49,655 | €59,738 | +€10,083 | +20.3% |
| Income taxes | 67/77 | €13,586 | €12,055 | -€1,531 | -11.3% |
| Profit (loss) for the period | 9904 | €36,070 | €47,684 | +€11,614 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,070 | €47,684 | +€11,614 | +32.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2020 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.