BVBA DYCK: 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.
BVBA DYCK
Largest movements
- Cash -€19,108
down €19,108 (-65.7%), from €29,062 to €9,954
mainly Contributions, distributions and other (-€59,065) and Trade debts (-€1,839)
- Stocks and contracts -€6,827
down €6,827 (-22.2%), from €30,801 to €23,975
- Receivables within one year -€4,523
down €4,523 (-10.9%), from €41,466 to €36,943
of which Other amounts receivable: -€2,764
- Reserves -€50,190
down €50,190 (-46.7%), from €107,421 to €57,231
of which Distributable reserves: -€50,190
- Other debts +€17,232
up €17,232 (+1,861%), from €926 to €18,158
- Tax, wage and social debts +€4,376
new in 2025: €4,376
- Trade debts -€1,839
down €1,839 (-7.4%), from €24,799 to €22,960
- Gross operating margin +€17,203
up €17,203, from -€2,441 to €14,762
- Taxes +€12,837
up €12,837, from -€7,962 to €4,876
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 | €151,745 | €121,324 | -€30,422 | -20.0% |
| Fixed assets | 21/28 | €49,618 | €49,618 | = | 0.0% |
| Tangible fixed assets | 22/27 | €49,618 | €49,618 | = | 0.0% |
| Land and buildings | 22 | €49,618 | €49,618 | = | 0.0% |
| Current assets | 29/58 | €102,127 | €71,705 | -€30,422 | -29.8% |
| Stocks and contracts in progress | 3 | €30,801 | €23,975 | -€6,827 | -22.2% |
| Stocks | 30/36 | €30,801 | €23,975 | -€6,827 | -22.2% |
| Amounts receivable within one year | 40/41 | €41,466 | €36,943 | -€4,523 | -10.9% |
| Trade receivables | 40 | €6,429 | €4,670 | -€1,758 | -27.4% |
| Other amounts receivable | 41 | €35,037 | €32,273 | -€2,764 | -7.9% |
| Cash at bank and in hand | 54/58 | €29,062 | €9,954 | -€19,108 | -65.7% |
| Deferred charges and accrued income | 490/1 | €799 | €834 | +€35 | +4.4% |
| Total equity and liabilities | 10/49 | €151,745 | €121,324 | -€30,422 | -20.0% |
| Equity | 10/15 | €126,021 | €75,831 | -€50,190 | -39.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,421 | €57,231 | -€50,190 | -46.7% |
| 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 | €105,561 | €55,371 | -€50,190 | -47.5% |
| Amounts payable | 17/49 | €25,725 | €45,493 | +€19,768 | +76.8% |
| Amounts payable within one year | 42/48 | €25,725 | €45,493 | +€19,768 | +76.8% |
| Trade debts | 44 | €24,799 | €22,960 | -€1,839 | -7.4% |
| Suppliers | 440/4 | €24,799 | €22,960 | -€1,839 | -7.4% |
| Taxes, remuneration and social security | 45 | - | €4,376 | +€4,376 | |
| Taxes | 450/3 | - | €4,376 | +€4,376 | |
| Other amounts payable | 47/48 | €926 | €18,158 | +€17,232 | +1,861% |
| Other operating charges | 640/8 | €957 | €982 | +€25 | +2.7% |
| Gross operating margin | 9900 | -€2,441 | €14,762 | +€17,203 | |
| Operating profit (loss) | 9901 | -€3,398 | €13,780 | +€17,178 | |
| Financial income | 75/76B | €1 | €2 | +€1 | +96.2% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +96.2% |
| Financial charges | 65/66B | €30 | €31 | +€1 | +5.0% |
| Recurring financial charges | 65 | €30 | €31 | +€1 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,427 | €13,751 | +€17,178 | |
| Income taxes | 67/77 | -€7,962 | €4,876 | +€12,837 | |
| Profit (loss) for the period | 9904 | €4,535 | €8,875 | +€4,340 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,535 | €8,875 | +€4,340 | +95.7% |
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 25 October 2026 via checked.be.