DYCKMANS TIM: 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.
DYCKMANS TIM
Largest movements
- Tangible fixed assets -€61,448
down €61,448 (-19.5%), from €315,178 to €253,730
of which Leasing and similar rights: -€37,797
- Stocks and contracts -€60,250
down €60,250 (-32.8%), from €183,750 to €123,500
of which Stocks: -€60,250
- Receivables within one year +€36,870
up €36,870 (+92.2%), from €40,007 to €76,877
of which Trade receivables: +€35,915
- Cash +€9,198
up €9,198 (+16.5%), from €55,712 to €64,910
mainly Depreciation (+€114,116) and Other debts (+€91,723)
- Other debts +€91,723
new in 2025: €91,723
- Debts after one year -€87,403
down €87,403 (-34.5%), from €253,136 to €165,733
- Reserves -€82,847
down €82,847 (-42.5%), from €195,057 to €112,210
of which Distributable reserves: -€82,847
- Current portion of long-term debt -€18,115
down €18,115 (-18.9%), from €95,886 to €77,771
- Trade debts +€15,307
up €15,307 (+53.2%), from €28,785 to €44,092
- Provisions +€72,500
no longer reported in 2025 (was -€72,500)
- Staff costs -€53,392
down €53,392 (-91.7%), from €58,219 to €4,827
- Gross operating margin +€25,142
up €25,142 (+21.2%), from €118,792 to €143,934
- Taxes +€4,860
up €4,860 (+313%), from €1,555 to €6,415
- Financial income +€4,396
up €4,396 (+364%), from €1,207 to €5,603
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 | €594,647 | €519,017 | -€75,630 | -12.7% |
| Fixed assets | 21/28 | €315,178 | €253,730 | -€61,448 | -19.5% |
| Tangible fixed assets | 22/27 | €315,178 | €253,730 | -€61,448 | -19.5% |
| Land and buildings | 22 | €120,429 | €105,905 | -€14,524 | -12.1% |
| Plant, machinery and equipment | 23 | €32,156 | €22,218 | -€9,938 | -30.9% |
| Furniture and vehicles | 24 | €1,742 | €2,554 | +€811 | +46.6% |
| Leasing and similar rights | 25 | €160,850 | €123,053 | -€37,797 | -23.5% |
| Current assets | 29/58 | €279,469 | €265,287 | -€14,182 | -5.1% |
| Stocks and contracts in progress | 3 | €183,750 | €123,500 | -€60,250 | -32.8% |
| Stocks | 30/36 | €168,750 | €108,500 | -€60,250 | -35.7% |
| Contracts in progress | 37 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,007 | €76,877 | +€36,870 | +92.2% |
| Trade receivables | 40 | €40,007 | €75,922 | +€35,915 | +89.8% |
| Other amounts receivable | 41 | - | €955 | +€955 | |
| Cash at bank and in hand | 54/58 | €55,712 | €64,910 | +€9,198 | +16.5% |
| Total equity and liabilities | 10/49 | €594,647 | €519,017 | -€75,630 | -12.7% |
| Equity | 10/15 | €213,657 | €130,810 | -€82,847 | -38.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €195,057 | €112,210 | -€82,847 | -42.5% |
| 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 | €193,197 | €110,350 | -€82,847 | -42.9% |
| Amounts payable | 17/49 | €380,990 | €388,207 | +€7,217 | +1.9% |
| Amounts payable after more than one year | 17 | €253,136 | €165,733 | -€87,403 | -34.5% |
| Financial debts | 170/4 | €253,136 | €165,733 | -€87,403 | -34.5% |
| Amounts payable within one year | 42/48 | €127,854 | €222,474 | +€94,620 | +74.0% |
| Current portion of amounts payable after more than one year | 42 | €95,886 | €77,771 | -€18,115 | -18.9% |
| Trade debts | 44 | €28,785 | €44,092 | +€15,307 | +53.2% |
| Suppliers | 440/4 | €28,785 | €44,092 | +€15,307 | +53.2% |
| Taxes, remuneration and social security | 45 | €3,184 | €8,889 | +€5,705 | +179% |
| Taxes | 450/3 | €2,334 | €8,411 | +€6,077 | +260% |
| Remuneration and social security | 454/9 | €850 | €478 | -€372 | -43.8% |
| Other amounts payable | 47/48 | - | €91,723 | +€91,723 | |
| Non-recurring operating income | 76A | €500 | €2,479 | +€1,979 | +396% |
| Remuneration, social security and pensions | 62 | €58,219 | €4,827 | -€53,392 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,386 | €114,116 | +€729 | +0.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€72,500 | - | +€72,500 | |
| Other operating charges | 640/8 | €4,849 | €6,443 | +€1,595 | +32.9% |
| Gross operating margin | 9900 | €118,792 | €143,934 | +€25,142 | +21.2% |
| Operating profit (loss) | 9901 | €14,838 | €18,548 | +€3,710 | +25.0% |
| Financial income | 75/76B | €1,207 | €5,603 | +€4,396 | +364% |
| Recurring financial income | 75 | €1,207 | €5,603 | +€4,396 | +364% |
| Financial charges | 65/66B | €4,917 | €4,033 | -€884 | -18.0% |
| Recurring financial charges | 65 | €4,917 | €4,033 | -€884 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €11,128 | €20,118 | +€8,990 | +80.8% |
| Income taxes | 67/77 | €1,555 | €6,415 | +€4,860 | +313% |
| Profit (loss) for the period | 9904 | €9,573 | €13,703 | +€4,130 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,573 | €13,703 | +€4,130 | +43.1% |
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 19 October 2026 via checked.be.