Gregory Van Dijck Services: 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.
Gregory Van Dijck Services
Largest movements
- Cash +€6,905
up €6,905 (+34.6%), from €19,965 to €26,870
mainly Net result for the year (+€17,074) and Tax, wage and social debts (+€7,280)
- Tangible fixed assets +€6,375
up €6,375 (+69.1%), from €9,229 to €15,603
of which Furniture and vehicles: +€6,874
- Deferred charges and accrued income +€3,796
up €3,796 (+212%), from €1,791 to €5,587
- Receivables within one year +€1,941
up €1,941 (+11.3%), from €17,204 to €19,144
- Reserves +€17,074
up €17,074 (+118%), from €14,424 to €31,497
- Other debts -€14,431
down €14,431 (-96.0%), from €15,032 to €601
- Tax, wage and social debts +€7,280
up €7,280 (+58.1%), from €12,523 to €19,803
of which Taxes: +€7,271
- Debts after one year +€4,931
new in 2025: €4,931
- Trade debts +€2,233
up €2,233 (+69.6%), from €3,209 to €5,442
- Gross operating margin +€7,096
up €7,096 (+27.2%), from €26,090 to €33,187
- Depreciation +€2,526
up €2,526 (+134%), from €1,884 to €4,410
- Financial charges +€1,821
up €1,821 (+59.2%), from €3,077 to €4,898
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 | €48,188 | €67,204 | +€19,016 | +39.5% |
| Fixed assets | 21/28 | €9,229 | €15,603 | +€6,375 | +69.1% |
| Tangible fixed assets | 22/27 | €9,229 | €15,603 | +€6,375 | +69.1% |
| Plant, machinery and equipment | 23 | €2,002 | €1,503 | -€499 | -24.9% |
| Furniture and vehicles | 24 | €7,226 | €14,100 | +€6,874 | +95.1% |
| Current assets | 29/58 | €38,959 | €51,601 | +€12,642 | +32.4% |
| Amounts receivable within one year | 40/41 | €17,204 | €19,144 | +€1,941 | +11.3% |
| Trade receivables | 40 | €17,204 | €19,144 | +€1,941 | +11.3% |
| Cash at bank and in hand | 54/58 | €19,965 | €26,870 | +€6,905 | +34.6% |
| Deferred charges and accrued income | 490/1 | €1,791 | €5,587 | +€3,796 | +212% |
| Total equity and liabilities | 10/49 | €48,188 | €67,204 | +€19,016 | +39.5% |
| Equity | 10/15 | €17,424 | €34,497 | +€17,074 | +98.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,424 | €31,497 | +€17,074 | +118% |
| Distributable reserves | 133 | €14,424 | €31,497 | +€17,074 | +118% |
| Amounts payable | 17/49 | €30,764 | €32,707 | +€1,943 | +6.3% |
| Amounts payable after more than one year | 17 | - | €4,931 | +€4,931 | |
| Financial debts | 170/4 | - | €4,931 | +€4,931 | |
| Amounts payable within one year | 42/48 | €30,764 | €27,777 | -€2,988 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,930 | +€1,930 | |
| Trade debts | 44 | €3,209 | €5,442 | +€2,233 | +69.6% |
| Suppliers | 440/4 | €3,209 | €5,442 | +€2,233 | +69.6% |
| Taxes, remuneration and social security | 45 | €12,523 | €19,803 | +€7,280 | +58.1% |
| Taxes | 450/3 | €10,198 | €17,469 | +€7,271 | +71.3% |
| Remuneration and social security | 454/9 | €2,325 | €2,334 | +€9 | +0.4% |
| Other amounts payable | 47/48 | €15,032 | €601 | -€14,431 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,884 | €4,410 | +€2,526 | +134% |
| Other operating charges | 640/8 | €321 | €133 | -€188 | -58.5% |
| Gross operating margin | 9900 | €26,090 | €33,187 | +€7,096 | +27.2% |
| Operating profit (loss) | 9901 | €23,886 | €28,643 | +€4,758 | +19.9% |
| Financial charges | 65/66B | €3,077 | €4,898 | +€1,821 | +59.2% |
| Recurring financial charges | 65 | €3,077 | €4,898 | +€1,821 | +59.2% |
| Profit (loss) for the period before taxes | 9903 | €20,808 | €23,746 | +€2,937 | +14.1% |
| Income taxes | 67/77 | €6,385 | €6,672 | +€287 | +4.5% |
| Profit (loss) for the period | 9904 | €14,424 | €17,074 | +€2,650 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,424 | €17,074 | +€2,650 | +18.4% |
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.