GEBR. 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.
GEBR. VAN DYCK
Largest movements
- Receivables within one year +€29,726
up €29,726 (+11.0%), from €269,346 to €299,071
of which Trade receivables: +€24,125
- Stocks and contracts -€21,140
down €21,140 (-6.5%), from €326,864 to €305,724
of which Contracts in progress: -€40,948
- Tangible fixed assets -€9,778
down €9,778 (-51.2%), from €19,099 to €9,321
of which Plant, machinery and equipment: -€5,859
- Short-term financial debts -€25,000
down €25,000 (-25.0%), from €100,000 to €75,000
- Trade debts +€12,708
up €12,708 (+17.4%), from €72,897 to €85,605
- Reserves +€12,484
up €12,484 (+4.4%), from €283,777 to €296,262
of which Distributable reserves: +€12,484
- Gross operating margin +€27,179
up €27,179 (+34.7%), from €78,375 to €105,554
- Staff costs +€16,242
up €16,242 (+30.5%), from €53,188 to €69,430
- Taxes +€3,815
up €3,815 (+218%), from €1,753 to €5,567
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 | €685,708 | €693,087 | +€7,379 | +1.1% |
| Fixed assets | 21/28 | €29,234 | €19,456 | -€9,778 | -33.4% |
| Tangible fixed assets | 22/27 | €19,099 | €9,321 | -€9,778 | -51.2% |
| Plant, machinery and equipment | 23 | €15,180 | €9,321 | -€5,859 | -38.6% |
| Furniture and vehicles | 24 | €3,919 | €0 | -€3,919 | -100% |
| Financial fixed assets | 28 | €10,135 | €10,135 | = | 0.0% |
| Current assets | 29/58 | €656,474 | €673,631 | +€17,157 | +2.6% |
| Stocks and contracts in progress | 3 | €326,864 | €305,724 | -€21,140 | -6.5% |
| Stocks | 30/36 | €285,917 | €305,724 | +€19,808 | +6.9% |
| Contracts in progress | 37 | €40,948 | €0 | -€40,948 | -100% |
| Amounts receivable within one year | 40/41 | €269,346 | €299,071 | +€29,726 | +11.0% |
| Trade receivables | 40 | €215,167 | €239,292 | +€24,125 | +11.2% |
| Other amounts receivable | 41 | €54,179 | €59,779 | +€5,601 | +10.3% |
| Cash at bank and in hand | 54/58 | €11,527 | €17,427 | +€5,900 | +51.2% |
| Deferred charges and accrued income | 490/1 | €48,736 | €51,408 | +€2,672 | +5.5% |
| Total equity and liabilities | 10/49 | €685,708 | €693,087 | +€7,379 | +1.1% |
| Equity | 10/15 | €323,777 | €336,262 | +€12,484 | +3.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €283,777 | €296,262 | +€12,484 | +4.4% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €279,777 | €292,262 | +€12,484 | +4.5% |
| Amounts payable | 17/49 | €361,931 | €356,825 | -€5,105 | -1.4% |
| Amounts payable within one year | 42/48 | €361,931 | €356,825 | -€5,105 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €100,000 | €75,000 | -€25,000 | -25.0% |
| Credit institutions | 430/8 | €100,000 | €75,000 | -€25,000 | -25.0% |
| Trade debts | 44 | €72,897 | €85,605 | +€12,708 | +17.4% |
| Suppliers | 440/4 | €72,897 | €85,605 | +€12,708 | +17.4% |
| Taxes, remuneration and social security | 45 | €10,919 | €17,606 | +€6,687 | +61.2% |
| Taxes | 450/3 | €783 | €7,517 | +€6,734 | +860% |
| Remuneration and social security | 454/9 | €10,136 | €10,089 | -€47 | -0.5% |
| Other amounts payable | 47/48 | €178,114 | €178,614 | +€500 | +0.3% |
| Remuneration, social security and pensions | 62 | €53,188 | €69,430 | +€16,242 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,214 | €9,778 | -€436 | -4.3% |
| Other operating charges | 640/8 | €2,801 | €1,800 | -€1,001 | -35.8% |
| Gross operating margin | 9900 | €78,375 | €105,554 | +€27,179 | +34.7% |
| Operating profit (loss) | 9901 | €12,171 | €24,546 | +€12,375 | +102% |
| Financial income | 75/76B | €117 | €1,009 | +€892 | +760% |
| Recurring financial income | 75 | €117 | €1,009 | +€892 | +760% |
| Financial charges | 65/66B | €8,281 | €7,503 | -€778 | -9.4% |
| Recurring financial charges | 65 | €8,281 | €7,503 | -€778 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €4,008 | €18,052 | +€14,044 | +350% |
| Income taxes | 67/77 | €1,753 | €5,567 | +€3,815 | +218% |
| Profit (loss) for the period | 9904 | €2,255 | €12,484 | +€10,230 | +454% |
| Profit (loss) for the period to be appropriated | 9905 | €2,255 | €12,484 | +€10,230 | +454% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.