Frans Van Dijck: 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.
Frans Van Dijck
Largest movements
- Stocks and contracts +€15,800
up €15,800 (+10.7%), from €147,000 to €162,800
- Receivables within one year -€3,602
down €3,602 (-7.8%), from €45,981 to €42,379
of which Other amounts receivable: -€2,760
- Other debts +€16,167
up €16,167 (+15.1%), from €107,130 to €123,297
- Trade debts -€6,318
down €6,318 (-12.2%), from €51,773 to €45,455
- Gross operating margin -€1,722
down €1,722 (-12.3%), from €13,945 to €12,223
- Depreciation -€423
down €423 (-16.2%), from €2,615 to €2,193
- Other operating charges +€213
up €213 (+8.2%), from €2,613 to €2,827
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 | €214,715 | €224,784 | +€10,069 | +4.7% |
| Fixed assets | 21/28 | €21,153 | €18,960 | -€2,193 | -10.4% |
| Tangible fixed assets | 22/27 | €20,956 | €18,763 | -€2,193 | -10.5% |
| Land and buildings | 22 | €12,410 | €11,910 | -€500 | -4.0% |
| Furniture and vehicles | 24 | €4,713 | €3,816 | -€897 | -19.0% |
| Other tangible fixed assets | 26 | €3,833 | €3,037 | -€796 | -20.8% |
| Financial fixed assets | 28 | €197 | €197 | = | 0.0% |
| Current assets | 29/58 | €193,562 | €205,824 | +€12,262 | +6.3% |
| Stocks and contracts in progress | 3 | €147,000 | €162,800 | +€15,800 | +10.7% |
| Stocks | 30/36 | €147,000 | €162,800 | +€15,800 | +10.7% |
| Amounts receivable within one year | 40/41 | €45,981 | €42,379 | -€3,602 | -7.8% |
| Trade receivables | 40 | €42,388 | €41,546 | -€842 | -2.0% |
| Other amounts receivable | 41 | €3,594 | €833 | -€2,760 | -76.8% |
| Cash at bank and in hand | 54/58 | €10 | €10 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €571 | €635 | +€64 | +11.2% |
| Total equity and liabilities | 10/49 | €214,715 | €224,784 | +€10,069 | +4.7% |
| Equity | 10/15 | €46,122 | €46,154 | +€31 | +0.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| 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 | €3,140 | €3,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,862 | €26,894 | +€31 | +0.1% |
| Amounts payable | 17/49 | €168,593 | €178,631 | +€10,038 | +6.0% |
| Amounts payable within one year | 42/48 | €168,593 | €178,631 | +€10,038 | +6.0% |
| Financial debts | 43 | €9,690 | €8,511 | -€1,180 | -12.2% |
| Credit institutions | 430/8 | €9,690 | €8,511 | -€1,180 | -12.2% |
| Trade debts | 44 | €51,773 | €45,455 | -€6,318 | -12.2% |
| Suppliers | 440/4 | €51,773 | €45,455 | -€6,318 | -12.2% |
| Taxes, remuneration and social security | 45 | €0 | €1,368 | +€1,368 | |
| Taxes | 450/3 | €0 | €1,368 | +€1,368 | |
| Other amounts payable | 47/48 | €107,130 | €123,297 | +€16,167 | +15.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,615 | €2,193 | -€423 | -16.2% |
| Other operating charges | 640/8 | €2,613 | €2,827 | +€213 | +8.2% |
| Gross operating margin | 9900 | €13,945 | €12,223 | -€1,722 | -12.3% |
| Operating profit (loss) | 9901 | €2,717 | €1,204 | -€1,513 | -55.7% |
| Financial charges | 65/66B | €1,058 | €1,173 | +€115 | +10.8% |
| Recurring financial charges | 65 | €1,058 | €1,173 | +€115 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €1,659 | €31 | -€1,627 | -98.1% |
| Profit (loss) for the period | 9904 | €1,659 | €31 | -€1,627 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,659 | €31 | -€1,627 | -98.1% |
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 28 October 2026 via checked.be.