ELI VAN 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.
ELI VAN DYCK
Largest movements
- Tangible fixed assets -€8,135
down €8,135 (-26.3%), from €30,961 to €22,826
of which Furniture and vehicles: -€4,528
- Cash +€7,656
up €7,656 (+156%), from €4,918 to €12,574
mainly Depreciation (+€8,135) and Tax, wage and social debts (+€2,110)
- Other debts -€3,291
down €3,291 (-27.9%), from €11,796 to €8,505
- Tax, wage and social debts +€2,110
up €2,110 (+63.5%), from €3,325 to €5,435
- Trade debts +€451
up €451 (+79.6%), from €567 to €1,018
- Gross operating margin +€15,293
up €15,293 (+113%), from €13,496 to €28,789
- Taxes +€9,675
up €9,675 (+372%), from €2,597 to €12,273
- Other operating charges +€6,580
up €6,580 (+682%), from €965 to €7,545
- Financial charges +€607
up €607 (+1,124%), from €54 to €661
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 | €40,486 | €39,756 | -€730 | -1.8% |
| Fixed assets | 21/28 | €30,961 | €22,826 | -€8,135 | -26.3% |
| Tangible fixed assets | 22/27 | €30,961 | €22,826 | -€8,135 | -26.3% |
| Land and buildings | 22 | €26,072 | €22,466 | -€3,607 | -13.8% |
| Furniture and vehicles | 24 | €4,888 | €360 | -€4,528 | -92.6% |
| Current assets | 29/58 | €9,525 | €16,930 | +€7,405 | +77.7% |
| Amounts receivable within one year | 40/41 | €4,608 | €4,357 | -€251 | -5.4% |
| Trade receivables | 40 | €4,608 | €4,357 | -€251 | -5.4% |
| Cash at bank and in hand | 54/58 | €4,918 | €12,574 | +€7,656 | +156% |
| Total equity and liabilities | 10/49 | €40,486 | €39,756 | -€730 | -1.8% |
| Equity | 10/15 | €24,798 | €24,798 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,798 | €22,798 | = | 0.0% |
| Distributable reserves | 133 | €22,798 | €22,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,688 | €14,957 | -€730 | -4.7% |
| Amounts payable within one year | 42/48 | €15,688 | €14,957 | -€730 | -4.7% |
| Trade debts | 44 | €567 | €1,018 | +€451 | +79.6% |
| Suppliers | 440/4 | €567 | €1,018 | +€451 | +79.6% |
| Taxes, remuneration and social security | 45 | €3,325 | €5,435 | +€2,110 | +63.5% |
| Taxes | 450/3 | €3,325 | €5,435 | +€2,110 | +63.5% |
| Other amounts payable | 47/48 | €11,796 | €8,505 | -€3,291 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,135 | €8,135 | = | 0.0% |
| Other operating charges | 640/8 | €965 | €7,545 | +€6,580 | +682% |
| Gross operating margin | 9900 | €13,496 | €28,789 | +€15,293 | +113% |
| Operating profit (loss) | 9901 | €4,396 | €13,109 | +€8,713 | +198% |
| Financial charges | 65/66B | €54 | €661 | +€607 | +1,124% |
| Recurring financial charges | 65 | €54 | €661 | +€607 | +1,124% |
| Profit (loss) for the period before taxes | 9903 | €4,342 | €12,448 | +€8,106 | +187% |
| Income taxes | 67/77 | €2,597 | €12,273 | +€9,675 | +372% |
| Profit (loss) for the period | 9904 | €1,745 | €176 | -€1,569 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,745 | €176 | -€1,569 | -89.9% |
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 14 October 2026 via checked.be.