Dr. Van Dyck Johan: 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.
Dr. Van Dyck Johan
Largest movements
- Cash +€139,435
up €139,435 (+205%), from €68,178 to €207,613
mainly Net result for the year (+€169,368) and Other debts (+€127,129)
- Intangible fixed assets -€30,000
down €30,000 (-19.0%), from €157,562 to €127,562
- Tangible fixed assets -€19,964
down €19,964 (-30.2%), from €66,194 to €46,229
of which Furniture and vehicles: -€19,565
- Receivables within one year -€9,810
down €9,810 (-6.4%), from €153,819 to €144,010
of which Trade receivables: -€6,361
- Other debts +€127,129
up €127,129 (+99.7%), from €127,571 to €254,700
- Debts after one year -€62,604
down €62,604 (-59.6%), from €105,110 to €42,507
- Tax, wage and social debts +€23,890
up €23,890 (+673%), from €3,548 to €27,438
- Trade debts -€6,427
down €6,427 (-66.0%), from €9,731 to €3,304
- Gross operating margin +€34,547
up €34,547 (+14.2%), from €243,227 to €277,773
- Taxes +€10,342
up €10,342 (+23.7%), from €43,548 to €53,890
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 | €453,137 | €538,836 | +€85,699 | +18.9% |
| Fixed assets | 21/28 | €225,955 | €176,741 | -€49,214 | -21.8% |
| Intangible fixed assets | 21 | €157,562 | €127,562 | -€30,000 | -19.0% |
| Tangible fixed assets | 22/27 | €66,194 | €46,229 | -€19,964 | -30.2% |
| Plant, machinery and equipment | 23 | €1,026 | €626 | -€400 | -39.0% |
| Furniture and vehicles | 24 | €65,168 | €45,603 | -€19,565 | -30.0% |
| Financial fixed assets | 28 | €2,200 | €2,950 | +€750 | +34.1% |
| Current assets | 29/58 | €227,181 | €362,095 | +€134,914 | +59.4% |
| Amounts receivable within one year | 40/41 | €153,819 | €144,010 | -€9,810 | -6.4% |
| Trade receivables | 40 | €6,361 | €0 | -€6,361 | -100% |
| Other amounts receivable | 41 | €147,458 | €144,010 | -€3,448 | -2.3% |
| Cash at bank and in hand | 54/58 | €68,178 | €207,613 | +€139,435 | +205% |
| Deferred charges and accrued income | 490/1 | €5,185 | €10,473 | +€5,288 | +102% |
| Total equity and liabilities | 10/49 | €453,137 | €538,836 | +€85,699 | +18.9% |
| Equity | 10/15 | €143,864 | €143,864 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €142,864 | €142,864 | = | 0.0% |
| Distributable reserves | 133 | €142,864 | €142,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €309,272 | €394,972 | +€85,699 | +27.7% |
| Amounts payable after more than one year | 17 | €105,110 | €42,507 | -€62,604 | -59.6% |
| Financial debts | 170/4 | €105,110 | €42,507 | -€62,604 | -59.6% |
| Amounts payable within one year | 42/48 | €204,162 | €352,465 | +€148,303 | +72.6% |
| Current portion of amounts payable after more than one year | 42 | €61,428 | €62,604 | +€1,176 | +1.9% |
| Financial debts | 43 | €1,884 | €4,419 | +€2,535 | +135% |
| Credit institutions | 430/8 | €1,884 | €1,884 | = | 0.0% |
| Other loans | 439 | €0 | €2,535 | +€2,535 | |
| Trade debts | 44 | €9,731 | €3,304 | -€6,427 | -66.0% |
| Suppliers | 440/4 | €9,731 | €3,304 | -€6,427 | -66.0% |
| Taxes, remuneration and social security | 45 | €3,548 | €27,438 | +€23,890 | +673% |
| Taxes | 450/3 | €3,548 | €27,438 | +€23,890 | +673% |
| Other amounts payable | 47/48 | €127,571 | €254,700 | +€127,129 | +99.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,565 | €49,964 | -€601 | -1.2% |
| Other operating charges | 640/8 | €512 | €462 | -€51 | -9.9% |
| Gross operating margin | 9900 | €243,227 | €277,773 | +€34,547 | +14.2% |
| Operating profit (loss) | 9901 | €192,149 | €227,347 | +€35,198 | +18.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,736 | €4,089 | -€1,648 | -28.7% |
| Recurring financial charges | 65 | €5,736 | €4,089 | -€1,648 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €186,413 | €223,258 | +€36,846 | +19.8% |
| Income taxes | 67/77 | €43,548 | €53,890 | +€10,342 | +23.7% |
| Profit (loss) for the period | 9904 | €142,864 | €169,368 | +€26,504 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,864 | €169,368 | +€26,504 | +18.6% |
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 21 October 2026 via checked.be.