ARDIJK: 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.
ARDIJK
Largest movements
- Tangible fixed assets -€23,630
down €23,630 (-6.8%), from €345,630 to €321,999
of which Land and buildings: -€23,630
- Cash -€22,373
down €22,373 (-12.2%), from €182,836 to €160,463
mainly Receivables within one year (-€15,992) and Net result for the year (-€15,954)
- Receivables within one year +€15,992
up €15,992 (+7.1%), from €226,117 to €242,109
- Deferred charges and accrued income +€11,902
up €11,902 (+11.1%), from €107,597 to €119,499
- Profit (loss) carried forward -€11,466
down €11,466 (-9.3%), from €122,914 to €111,448
- Depreciation -€10,480
down €10,480 (-30.7%), from €34,110 to €23,630
- Gross operating margin +€6,488
up €6,488, from -€5,929 to €559
- Other operating charges +€1,993
up €1,993 (+37.2%), from €5,362 to €7,355
- Financial income +€1,833
up €1,833 (+15.7%), from €11,643 to €13,476
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.
Cash bridge derived
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 | €862,180 | €844,071 | -€18,110 | -2.1% |
| Fixed assets | 21/28 | €345,630 | €321,999 | -€23,630 | -6.8% |
| Tangible fixed assets | 22/27 | €345,630 | €321,999 | -€23,630 | -6.8% |
| Land and buildings | 22 | €345,630 | €321,999 | -€23,630 | -6.8% |
| Furniture and vehicles | 24 | €0 | €0 | -€0 | -100.0% |
| Current assets | 29/58 | €516,551 | €522,072 | +€5,521 | +1.1% |
| Amounts receivable within one year | 40/41 | €226,117 | €242,109 | +€15,992 | +7.1% |
| Other amounts receivable | 41 | €226,117 | €242,109 | +€15,992 | +7.1% |
| Cash at bank and in hand | 54/58 | €182,836 | €160,463 | -€22,373 | -12.2% |
| Deferred charges and accrued income | 490/1 | €107,597 | €119,499 | +€11,902 | +11.1% |
| Total equity and liabilities | 10/49 | €862,180 | €844,071 | -€18,110 | -2.1% |
| Equity | 10/15 | €839,865 | €823,911 | -€15,954 | -1.9% |
| Contributions | 10/11 | €442,490 | €442,490 | = | 0.0% |
| Capital | 10 | €442,490 | €442,490 | = | 0.0% |
| Issued capital | 100 | €442,490 | €442,490 | = | 0.0% |
| Reserves | 13 | €274,461 | €269,973 | -€4,488 | -1.6% |
| Non-distributable reserves | 130/1 | €21,314 | €21,314 | = | 0.0% |
| Legal reserve | 130 | €21,314 | €21,314 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,984 | €55,496 | -€4,488 | -7.5% |
| Distributable reserves | 133 | €193,164 | €193,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,914 | €111,448 | -€11,466 | -9.3% |
| Provisions and deferred taxes | 16 | €19,995 | €18,499 | -€1,496 | -7.5% |
| Deferred taxes | 168 | €19,995 | €18,499 | -€1,496 | -7.5% |
| Amounts payable | 17/49 | €2,321 | €1,661 | -€660 | -28.4% |
| Amounts payable within one year | 42/48 | €2,321 | €1,661 | -€660 | -28.4% |
| Trade debts | 44 | €2,028 | €1,373 | -€656 | -32.3% |
| Suppliers | 440/4 | €2,028 | €1,373 | -€656 | -32.3% |
| Taxes, remuneration and social security | 45 | €293 | €288 | -€4 | -1.4% |
| Taxes | 450/3 | €293 | €288 | -€4 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,110 | €23,630 | -€10,480 | -30.7% |
| Other operating charges | 640/8 | €5,362 | €7,355 | +€1,993 | +37.2% |
| Gross operating margin | 9900 | -€5,929 | €559 | +€6,488 | |
| Operating profit (loss) | 9901 | -€45,401 | -€30,426 | +€14,975 | +33.0% |
| Financial income | 75/76B | €11,643 | €13,476 | +€1,833 | +15.7% |
| Recurring financial income | 75 | €11,643 | €13,476 | +€1,833 | +15.7% |
| Financial charges | 65/66B | €165 | €212 | +€48 | +29.0% |
| Recurring financial charges | 65 | €165 | €212 | +€48 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | -€33,922 | -€17,161 | +€16,761 | +49.4% |
| Transfer from deferred taxes | 780 | €1,496 | €1,496 | = | 0.0% |
| Income taxes | 67/77 | €293 | €288 | -€4 | -1.4% |
| Profit (loss) for the period | 9904 | -€32,719 | -€15,954 | +€16,765 | +51.2% |
| Transfer from tax-exempt reserves | 789 | €4,488 | €4,488 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,231 | -€11,466 | +€16,765 | +59.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.