KIM DIERCKX & CO: 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.
KIM DIERCKX & CO
Largest movements
- Cash +€77,637
up €77,637 (+253%), from €30,656 to €108,293
mainly Other debts (+€160,365) and Depreciation (+€41,058)
- Tangible fixed assets +€18,138
up €18,138 (+5.0%), from €365,263 to €383,401
of which Furniture and vehicles: +€31,202
- Receivables within one year +€11,509
up €11,509 (+26.9%), from €42,783 to €54,293
of which Trade receivables: +€17,057
- Deferred charges and accrued income -€7,312
down €7,312 (-34.9%), from €20,923 to €13,611
- Other debts +€160,365
up €160,365 (+826%), from €19,417 to €179,782
- Profit (loss) carried forward -€126,657
down €126,657 (-92.0%), from €137,602 to €10,945
- Tax, wage and social debts +€37,263
up €37,263 (+127%), from €29,454 to €66,717
of which Remuneration and social security: +€27,136
- Trade debts +€13,043
up €13,043 (+372%), from €3,505 to €16,548
of which Suppliers: +€13,472
- Current portion of long-term debt +€9,269
up €9,269 (+36.2%), from €25,619 to €34,888
- Gross operating margin +€63,923
up €63,923 (+13.7%), from €468,280 to €532,203
- Staff costs +€29,785
up €29,785 (+7.2%), from €411,510 to €441,295
- Depreciation +€14,439
up €14,439 (+54.2%), from €26,619 to €41,058
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 | €459,625 | €559,598 | +€99,973 | +21.8% |
| Fixed assets | 21/28 | €365,263 | €383,401 | +€18,138 | +5.0% |
| Tangible fixed assets | 22/27 | €365,263 | €383,401 | +€18,138 | +5.0% |
| Land and buildings | 22 | €287,066 | €274,075 | -€12,992 | -4.5% |
| Plant, machinery and equipment | 23 | €8,427 | €8,355 | -€72 | -0.9% |
| Furniture and vehicles | 24 | €69,770 | €100,972 | +€31,202 | +44.7% |
| Current assets | 29/58 | €94,362 | €176,197 | +€81,834 | +86.7% |
| Amounts receivable within one year | 40/41 | €42,783 | €54,293 | +€11,509 | +26.9% |
| Trade receivables | 40 | €35,100 | €52,157 | +€17,057 | +48.6% |
| Other amounts receivable | 41 | €7,683 | €2,136 | -€5,548 | -72.2% |
| Cash at bank and in hand | 54/58 | €30,656 | €108,293 | +€77,637 | +253% |
| Deferred charges and accrued income | 490/1 | €20,923 | €13,611 | -€7,312 | -34.9% |
| Total equity and liabilities | 10/49 | €459,625 | €559,598 | +€99,973 | +21.8% |
| Equity | 10/15 | €153,102 | €26,445 | -€126,657 | -82.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,602 | €10,945 | -€126,657 | -92.0% |
| Amounts payable | 17/49 | €306,523 | €533,153 | +€226,630 | +73.9% |
| Amounts payable after more than one year | 17 | €228,081 | €233,319 | +€5,238 | +2.3% |
| Financial debts | 170/4 | €228,081 | €233,319 | +€5,238 | +2.3% |
| Amounts payable within one year | 42/48 | €77,995 | €297,934 | +€219,939 | +282% |
| Current portion of amounts payable after more than one year | 42 | €25,619 | €34,888 | +€9,269 | +36.2% |
| Trade debts | 44 | €3,505 | €16,548 | +€13,043 | +372% |
| Suppliers | 440/4 | €3,076 | €16,548 | +€13,472 | +438% |
| Bills of exchange payable | 441 | €429 | €0 | -€429 | -100% |
| Taxes, remuneration and social security | 45 | €29,454 | €66,717 | +€37,263 | +127% |
| Taxes | 450/3 | €3,129 | €13,256 | +€10,127 | +324% |
| Remuneration and social security | 454/9 | €26,325 | €53,461 | +€27,136 | +103% |
| Other amounts payable | 47/48 | €19,417 | €179,782 | +€160,365 | +826% |
| Accrued charges and deferred income | 492/3 | €447 | €1,899 | +€1,453 | +325% |
| Remuneration, social security and pensions | 62 | €411,510 | €441,295 | +€29,785 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,619 | €41,058 | +€14,439 | +54.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,020 | €0 | -€2,020 | -100% |
| Other operating charges | 640/8 | €3,270 | €4,363 | +€1,093 | +33.4% |
| Gross operating margin | 9900 | €468,280 | €532,203 | +€63,923 | +13.7% |
| Operating profit (loss) | 9901 | €24,861 | €45,486 | +€20,625 | +83.0% |
| Financial income | 75/76B | €23 | €43 | +€20 | +85.5% |
| Recurring financial income | 75 | €23 | €43 | +€20 | +85.5% |
| Financial charges | 65/66B | €5,265 | €6,669 | +€1,404 | +26.7% |
| Recurring financial charges | 65 | €5,265 | €6,669 | +€1,404 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €19,620 | €38,861 | +€19,241 | +98.1% |
| Income taxes | 67/77 | €3,949 | €7,916 | +€3,967 | +100% |
| Profit (loss) for the period | 9904 | €15,671 | €30,945 | +€15,274 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,671 | €30,945 | +€15,274 | +97.5% |
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.