TOM DIERICK: what changed
What changed
TOM DIERICK
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€104,550
2024 · €4,797+€99,753
Equity
€221,829
2024 · €145,678+€76,150
Cash
€92,807
2024 · €66+€92,741
Balance sheet total
€572,567
2024 · €509,985+€62,582
Largest movements
Assets
- Cash +€92,741
up €92,741 (+141,374%), from €66 to €92,807
mainly Net result for the year (+€104,550) and Depreciation (+€73,884)
- Tangible fixed assets -€59,190
down €59,190 (-14.3%), from €415,265 to €356,075
of which Leasing and similar rights: -€36,922
- Receivables within one year +€27,479
up €27,479 (+30.9%), from €88,824 to €116,303
of which Trade receivables: +€25,471
Equity and liabilities
- Reserves +€76,150
up €76,150 (+60.4%), from €126,030 to €202,180
of which Distributable reserves: +€76,150
- Debts after one year -€63,200
down €63,200 (-30.7%), from €205,745 to €142,544
- Tax, wage and social debts +€25,930
up €25,930 (+269%), from €9,645 to €35,575
- Trade debts +€18,138
up €18,138 (+30.0%), from €60,553 to €78,691
Income statement
- Gross operating margin +€118,740
up €118,740 (+99.1%), from €119,865 to €238,604
- Taxes +€35,958
up €35,958 (+1,086%), from €3,310 to €39,268
- Staff costs -€7,582
down €7,582 (-89.7%), from €8,454 to €872
- Depreciation -€5,793
down €5,793 (-7.3%), from €79,677 to €73,884
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,797
Gross operating margin
+€118,740
Staff costs
+€7,582
Depreciation
+€5,793
Other operating charges
+€2,314
Financial income
+€157
Financial charges
+€1,125
Taxes
-€35,958
Result 2025
€104,550
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€193,558
Investment
-€14,694
Financing
-€86,123
Cash 2024
€66
From operations (derived)
+€193,558
Net result for the year
+€104,550
Depreciation
+€73,884
Receivables within one year
-€27,479
Deferred charges and accrued income
-€1,552
Trade debts
+€18,138
Tax, wage and social debts
+€25,930
Other debts
+€87
Investment (derived)
-€14,694
Investment in fixed assets (net)
-€14,694
Financing
-€86,123
Debts after one year
-€63,200
Current portion of long-term debt
+€4,653
Short-term financial debts
+€824
Contributions, distributions and other
-€28,400
Cash 2025
€92,807
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,985 | €572,567 | +€62,582 | +12.3% |
| Fixed assets | 21/28 | €415,265 | €356,075 | -€59,190 | -14.3% |
| Tangible fixed assets | 22/27 | €415,265 | €356,075 | -€59,190 | -14.3% |
| Land and buildings | 22 | €28,125 | €18,750 | -€9,375 | -33.3% |
| Plant, machinery and equipment | 23 | €71,324 | €70,292 | -€1,032 | -1.4% |
| Furniture and vehicles | 24 | €12,214 | €3,460 | -€8,754 | -71.7% |
| Leasing and similar rights | 25 | €299,241 | €262,319 | -€36,922 | -12.3% |
| Other tangible fixed assets | 26 | €4,361 | €1,254 | -€3,107 | -71.2% |
| Current assets | 29/58 | €94,720 | €216,492 | +€121,773 | +129% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Contracts in progress | 37 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €88,824 | €116,303 | +€27,479 | +30.9% |
| Trade receivables | 40 | €59,195 | €84,667 | +€25,471 | +43.0% |
| Other amounts receivable | 41 | €29,629 | €31,637 | +€2,008 | +6.8% |
| Cash at bank and in hand | 54/58 | €66 | €92,807 | +€92,741 | +141,374% |
| Deferred charges and accrued income | 490/1 | €3,330 | €4,882 | +€1,552 | +46.6% |
| Total equity and liabilities | 10/49 | €509,985 | €572,567 | +€62,582 | +12.3% |
| Equity | 10/15 | €145,678 | €221,829 | +€76,150 | +52.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,030 | €202,180 | +€76,150 | +60.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €124,170 | €200,320 | +€76,150 | +61.3% |
| Profit (loss) carried forward | 14 | €1,049 | €1,049 | = | 0.0% |
| Provisions and deferred taxes | 16 | €24,201 | €24,201 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,201 | €24,201 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,201 | €24,201 | = | 0.0% |
| Amounts payable | 17/49 | €340,105 | €326,537 | -€13,568 | -4.0% |
| Amounts payable after more than one year | 17 | €205,745 | €142,544 | -€63,200 | -30.7% |
| Financial debts | 170/4 | €205,745 | €142,544 | -€63,200 | -30.7% |
| Amounts payable within one year | 42/48 | €134,360 | €183,993 | +€49,633 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €53,640 | €58,293 | +€4,653 | +8.7% |
| Financial debts | 43 | €5,940 | €6,764 | +€824 | +13.9% |
| Credit institutions | 430/8 | €5,940 | €6,764 | +€824 | +13.9% |
| Trade debts | 44 | €60,553 | €78,691 | +€18,138 | +30.0% |
| Suppliers | 440/4 | €60,553 | €78,691 | +€18,138 | +30.0% |
| Taxes, remuneration and social security | 45 | €9,645 | €35,575 | +€25,930 | +269% |
| Taxes | 450/3 | €9,645 | €35,575 | +€25,930 | +269% |
| Other amounts payable | 47/48 | €4,582 | €4,670 | +€87 | +1.9% |
| Remuneration, social security and pensions | 62 | €8,454 | €872 | -€7,582 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,677 | €73,884 | -€5,793 | -7.3% |
| Other operating charges | 640/8 | €7,285 | €4,971 | -€2,314 | -31.8% |
| Gross operating margin | 9900 | €119,865 | €238,604 | +€118,740 | +99.1% |
| Operating profit (loss) | 9901 | €24,448 | €158,877 | +€134,429 | +550% |
| Financial income | 75/76B | €1 | €158 | +€157 | +16,339% |
| Recurring financial income | 75 | €1 | €158 | +€157 | +16,339% |
| Financial charges | 65/66B | €16,342 | €15,217 | -€1,125 | -6.9% |
| Recurring financial charges | 65 | €16,342 | €15,217 | -€1,125 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €8,107 | €143,818 | +€135,710 | +1,674% |
| Income taxes | 67/77 | €3,310 | €39,268 | +€35,958 | +1,086% |
| Profit (loss) for the period | 9904 | €4,797 | €104,550 | +€99,753 | +2,079% |
| Profit (loss) for the period to be appropriated | 9905 | €4,797 | €104,550 | +€99,753 | +2,079% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.