JORIS 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.
What changed
JORIS VAN DIJCK
NACE 46.140, Agents in the wholesale of industrial machinery, ships and aircraft
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€155,927
2024 · €58,812+€97,114
Equity
€1.7m
2024 · €1.6m+€55,927
Cash
€106,841
2024 · €78,440+€28,400
Balance sheet total
€4.5m
2024 · €4.0m+€440,560
Largest movements
Assets
- Intangible fixed assets +€293,712
up €293,712 (+253%), from €116,040 to €409,752
- Deferred charges and accrued income +€192,782
up €192,782 (+96.5%), from €199,739 to €392,521
- Tangible fixed assets -€157,782
down €157,782 (-9.2%), from €1.7m to €1.6m
of which Land and buildings: -€192,342
- Stocks and contracts +€85,085
up €85,085 (+10.2%), from €830,599 to €915,684
Equity and liabilities
- Trade debts +€351,038
up €351,038 (+45.4%), from €772,706 to €1.1m
- Debts after one year -€280,865
down €280,865 (-24.6%), from €1.1m to €859,634
- Short-term financial debts +€135,007
up €135,007 (+67.5%), from €200,000 to €335,007
- Other debts +€100,000
new in 2025: €100,000
- Reserves +€58,812
up €58,812 (+4.0%), from €1.5m to €1.5m
of which Distributable reserves: +€58,812
Income statement
- Gross operating margin +€171,456
up €171,456 (+12.6%), from €1.4m to €1.5m
- Staff costs +€61,011
up €61,011 (+7.0%), from €869,136 to €930,146
- Other operating charges +€22,449
up €22,449 (+44.1%), from €50,900 to €73,349
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.
Result 2024
€58,812
Gross operating margin
+€171,456
Staff costs
-€61,011
Depreciation
+€10,522
Other operating charges
-€22,449
Financial income
-€5,068
Financial charges
+€704
Taxes
+€2,959
Result 2025
€155,927
raises the resultlowers the result
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.
From operations
+€669,787
Investment
-€449,457
Financing
-€191,929
Cash 2024
€78,440
From operations (derived)
+€669,787
Net result for the year
+€155,927
Depreciation
+€310,953
Stocks and contracts
-€85,085
Receivables within one year
+€4,210
Deferred charges and accrued income
-€192,782
Trade debts
+€351,038
Tax, wage and social debts
+€25,525
Other debts
+€100,000
Investment (derived)
-€449,457
Investment in fixed assets (net)
-€449,457
Financing
-€191,929
Debts after one year
-€280,865
Current portion of long-term debt
+€53,929
Short-term financial debts
+€135,007
Contributions, distributions and other
-€100,000
Cash 2025
€106,841
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,046,655 | €4,487,215 | +€440,560 | +10.9% |
| Fixed assets | 21/28 | €1,844,417 | €1,982,921 | +€138,504 | +7.5% |
| Intangible fixed assets | 21 | €116,040 | €409,752 | +€293,712 | +253% |
| Tangible fixed assets | 22/27 | €1,722,833 | €1,565,051 | -€157,782 | -9.2% |
| Land and buildings | 22 | €1,012,001 | €819,660 | -€192,342 | -19.0% |
| Plant, machinery and equipment | 23 | €15,126 | €161,824 | +€146,698 | +970% |
| Furniture and vehicles | 24 | €195,447 | €183,734 | -€11,713 | -6.0% |
| Other tangible fixed assets | 26 | €500,259 | €399,834 | -€100,425 | -20.1% |
| Financial fixed assets | 28 | €5,544 | €8,118 | +€2,573 | +46.4% |
| Current assets | 29/58 | €2,202,238 | €2,504,294 | +€302,056 | +13.7% |
| Stocks and contracts in progress | 3 | €830,599 | €915,684 | +€85,085 | +10.2% |
| Stocks | 30/36 | €830,599 | €915,684 | +€85,085 | +10.2% |
| Amounts receivable within one year | 40/41 | €1,093,459 | €1,089,249 | -€4,210 | -0.4% |
| Trade receivables | 40 | €437,928 | €581,543 | +€143,615 | +32.8% |
| Other amounts receivable | 41 | €655,531 | €507,705 | -€147,826 | -22.6% |
| Cash at bank and in hand | 54/58 | €78,440 | €106,841 | +€28,400 | +36.2% |
| Deferred charges and accrued income | 490/1 | €199,739 | €392,521 | +€192,782 | +96.5% |
| Total equity and liabilities | 10/49 | €4,046,655 | €4,487,215 | +€440,560 | +10.9% |
| Equity | 10/15 | €1,623,006 | €1,678,932 | +€55,927 | +3.4% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €1,465,036 | €1,523,848 | +€58,812 | +4.0% |
| Non-distributable reserves | 130/1 | €13,089 | €13,089 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Other | 1319 | €3,173 | €3,173 | = | 0.0% |
| Distributable reserves | 133 | €1,451,947 | €1,510,760 | +€58,812 | +4.1% |
| Profit (loss) carried forward | 14 | €58,812 | €55,927 | -€2,886 | -4.9% |
| Amounts payable | 17/49 | €2,423,649 | €2,808,282 | +€384,634 | +15.9% |
| Amounts payable after more than one year | 17 | €1,140,498 | €859,634 | -€280,865 | -24.6% |
| Financial debts | 170/4 | €1,140,498 | €859,634 | -€280,865 | -24.6% |
| Amounts payable within one year | 42/48 | €1,283,151 | €1,948,649 | +€665,498 | +51.9% |
| Current portion of amounts payable after more than one year | 42 | €146,704 | €200,633 | +€53,929 | +36.8% |
| Financial debts | 43 | €200,000 | €335,007 | +€135,007 | +67.5% |
| Credit institutions | 430/8 | €200,000 | €335,007 | +€135,007 | +67.5% |
| Trade debts | 44 | €772,706 | €1,123,744 | +€351,038 | +45.4% |
| Suppliers | 440/4 | €772,706 | €1,123,744 | +€351,038 | +45.4% |
| Taxes, remuneration and social security | 45 | €163,740 | €189,265 | +€25,525 | +15.6% |
| Taxes | 450/3 | €44,861 | €61,543 | +€16,682 | +37.2% |
| Remuneration and social security | 454/9 | €118,879 | €127,722 | +€8,843 | +7.4% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Non-recurring operating income | 76A | - | €378,783 | +€378,783 | |
| Remuneration, social security and pensions | 62 | €869,136 | €930,146 | +€61,011 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321,476 | €310,953 | -€10,522 | -3.3% |
| Other operating charges | 640/8 | €50,900 | €73,349 | +€22,449 | +44.1% |
| Gross operating margin | 9900 | €1,363,821 | €1,535,278 | +€171,456 | +12.6% |
| Operating profit (loss) | 9901 | €122,310 | €220,830 | +€98,519 | +80.5% |
| Financial income | 75/76B | €10,416 | €5,348 | -€5,068 | -48.7% |
| Recurring financial income | 75 | €10,416 | €5,348 | -€5,068 | -48.7% |
| Financial charges | 65/66B | €58,202 | €57,499 | -€704 | -1.2% |
| Recurring financial charges | 65 | €58,202 | €57,499 | -€704 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €74,524 | €168,679 | +€94,155 | +126% |
| Income taxes | 67/77 | €15,711 | €12,752 | -€2,959 | -18.8% |
| Profit (loss) for the period | 9904 | €58,812 | €155,927 | +€97,114 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €58,812 | €155,927 | +€97,114 | +165% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.