PARFUMERIE 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.
PARFUMERIE DIERCKX
Largest movements
- Cash -€22,162
down €22,162 (-30.8%), from €72,070 to €49,908
mainly Tax, wage and social debts (-€15,365) and Contributions, distributions and other (-€8,002)
- Tangible fixed assets -€9,593
down €9,593 (-18.3%), from €52,440 to €42,847
of which Furniture and vehicles: -€9,936
- Stocks and contracts +€6,200
up €6,200 (+5.1%), from €122,524 to €128,724
- Deferred charges and accrued income -€5,944
down €5,944 (-68.1%), from €8,730 to €2,785
- Receivables within one year +€3,360
up €3,360 (+14.0%), from €24,068 to €27,428
of which Other amounts receivable: +€1,864
- Tax, wage and social debts -€15,365
down €15,365 (-35.6%), from €43,121 to €27,756
of which Remuneration and social security: -€10,547
- Trade debts +€14,794
up €14,794 (+29.7%), from €49,890 to €64,684
- Reserves -€8,322
down €8,322 (-8.7%), from €95,225 to €86,903
of which Distributable reserves: -€8,002
- Debts after one year -€7,814
down €7,814 (-26.6%), from €29,423 to €21,608
- Advances received -€7,609
down €7,609 (-22.2%), from €34,338 to €26,729
- Turnover -€50,292
down €50,292 (-8.9%), from €567,355 to €517,063
- Gross operating margin -€32,225
down €32,225 (-23.4%), from €137,433 to €105,208
- Purchases and services -€28,166
down €28,166 (-6.4%), from €441,092 to €412,926
- Staff costs -€22,522
down €22,522 (-19.8%), from €113,768 to €91,245
- Depreciation +€5,687
up €5,687 (+75.1%), from €7,573 to €13,260
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 | €280,390 | €251,833 | -€28,556 | -10.2% |
| Fixed assets | 21/28 | €52,998 | €42,988 | -€10,010 | -18.9% |
| Intangible fixed assets | 21 | €417 | €0 | -€417 | -100% |
| Tangible fixed assets | 22/27 | €52,440 | €42,847 | -€9,593 | -18.3% |
| Plant, machinery and equipment | 23 | €2,148 | €4,103 | +€1,955 | +91.0% |
| Furniture and vehicles | 24 | €44,956 | €35,020 | -€9,936 | -22.1% |
| Other tangible fixed assets | 26 | €5,337 | €3,724 | -€1,613 | -30.2% |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €227,392 | €208,845 | -€18,547 | -8.2% |
| Stocks and contracts in progress | 3 | €122,524 | €128,724 | +€6,200 | +5.1% |
| Stocks | 30/36 | €122,524 | €128,724 | +€6,200 | +5.1% |
| Amounts receivable within one year | 40/41 | €24,068 | €27,428 | +€3,360 | +14.0% |
| Trade receivables | 40 | €12,141 | €13,637 | +€1,496 | +12.3% |
| Other amounts receivable | 41 | €11,927 | €13,791 | +€1,864 | +15.6% |
| Cash at bank and in hand | 54/58 | €72,070 | €49,908 | -€22,162 | -30.8% |
| Deferred charges and accrued income | 490/1 | €8,730 | €2,785 | -€5,944 | -68.1% |
| Total equity and liabilities | 10/49 | €280,390 | €251,833 | -€28,556 | -10.2% |
| Equity | 10/15 | €114,935 | €101,141 | -€13,793 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,225 | €86,903 | -€8,322 | -8.7% |
| Tax-exempt reserves | 132 | €663 | €342 | -€320 | -48.4% |
| Distributable reserves | 133 | €94,563 | €86,561 | -€8,002 | -8.5% |
| Profit (loss) carried forward | 14 | €13,510 | €8,038 | -€5,471 | -40.5% |
| Provisions and deferred taxes | 16 | €158 | €76 | -€82 | -51.8% |
| Deferred taxes | 168 | €158 | €76 | -€82 | -51.8% |
| Amounts payable | 17/49 | €165,297 | €150,616 | -€14,681 | -8.9% |
| Amounts payable after more than one year | 17 | €29,423 | €21,608 | -€7,814 | -26.6% |
| Financial debts | 170/4 | €29,423 | €21,608 | -€7,814 | -26.6% |
| Amounts payable within one year | 42/48 | €135,874 | €129,007 | -€6,866 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €7,525 | €9,838 | +€2,313 | +30.7% |
| Financial debts | 43 | €1,000 | - | -€1,000 | |
| Other loans | 439 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €49,890 | €64,684 | +€14,794 | +29.7% |
| Suppliers | 440/4 | €49,890 | €64,684 | +€14,794 | +29.7% |
| Advances received on contracts in progress | 46 | €34,338 | €26,729 | -€7,609 | -22.2% |
| Taxes, remuneration and social security | 45 | €43,121 | €27,756 | -€15,365 | -35.6% |
| Taxes | 450/3 | €15,416 | €10,598 | -€4,818 | -31.3% |
| Remuneration and social security | 454/9 | €27,705 | €17,158 | -€10,547 | -38.1% |
| Turnover | 70 | €567,355 | €517,063 | -€50,292 | -8.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €441,092 | €412,926 | -€28,166 | -6.4% |
| Remuneration, social security and pensions | 62 | €113,768 | €91,245 | -€22,522 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,573 | €13,260 | +€5,687 | +75.1% |
| Other operating charges | 640/8 | €583 | €2,266 | +€1,683 | +289% |
| Gross operating margin | 9900 | €137,433 | €105,208 | -€32,225 | -23.4% |
| Operating profit (loss) | 9901 | €15,510 | -€1,563 | -€17,073 | |
| Financial income | 75/76B | €902 | €2,500 | +€1,598 | +177% |
| Recurring financial income | 75 | €902 | €2,500 | +€1,598 | +177% |
| Financial charges | 65/66B | €4,844 | €6,666 | +€1,823 | +37.6% |
| Recurring financial charges | 65 | €4,844 | €6,666 | +€1,823 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €11,568 | -€5,729 | -€17,297 | |
| Transfer from deferred taxes | 780 | €82 | €82 | = | 0.0% |
| Income taxes | 67/77 | €3,714 | €145 | -€3,570 | -96.1% |
| Profit (loss) for the period | 9904 | €7,936 | -€5,792 | -€13,728 | |
| Transfer from tax-exempt reserves | 789 | €320 | €320 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,256 | -€5,471 | -€13,728 |
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 22 October 2026 via checked.be.