KNJ Van Dyck Consult: what changed
KNJ Van Dyck Consult
Largest movements
- Cash +€23,904
up €23,904 (+26.4%), from €90,384 to €114,289
mainly Other debts (+€123,544) and Net result for the year (+€30,932)
- Receivables within one year +€5,770
up €5,770 (+46.4%), from €12,449 to €18,220
- Tangible fixed assets -€1,605
down €1,605 (-22.5%), from €7,133 to €5,528
of which Other tangible fixed assets: -€1,155
- Other debts +€123,544
new in 2025: €123,544
- Profit (loss) carried forward -€92,612
no longer reported in 2025 (was €92,612)
- Trade debts -€3,385
down €3,385 (-65.6%), from €5,157 to €1,771
- Gross operating margin +€10,058
up €10,058 (+31.0%), from €32,468 to €42,526
- Taxes +€1,543
up €1,543 (+23.0%), from €6,709 to €8,252
- Depreciation +€945
up €945 (+57.5%), from €1,643 to €2,587
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,146 | €139,995 | +€27,850 | +24.8% |
| Fixed assets | 21/28 | €7,133 | €5,528 | -€1,605 | -22.5% |
| Tangible fixed assets | 22/27 | €7,133 | €5,528 | -€1,605 | -22.5% |
| Furniture and vehicles | 24 | €2,332 | €1,882 | -€450 | -19.3% |
| Other tangible fixed assets | 26 | €4,801 | €3,646 | -€1,155 | -24.0% |
| Current assets | 29/58 | €105,013 | €134,467 | +€29,455 | +28.0% |
| Amounts receivable within one year | 40/41 | €12,449 | €18,220 | +€5,770 | +46.4% |
| Other amounts receivable | 41 | €12,449 | €18,220 | +€5,770 | +46.4% |
| Cash at bank and in hand | 54/58 | €90,384 | €114,289 | +€23,904 | +26.4% |
| Deferred charges and accrued income | 490/1 | €2,179 | €1,959 | -€220 | -10.1% |
| Total equity and liabilities | 10/49 | €112,146 | €139,995 | +€27,850 | +24.8% |
| Equity | 10/15 | €97,612 | €5,000 | -€92,612 | -94.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,612 | - | -€92,612 | |
| Amounts payable | 17/49 | €14,534 | €134,995 | +€120,461 | +829% |
| Amounts payable within one year | 42/48 | €14,534 | €134,995 | +€120,461 | +829% |
| Trade debts | 44 | €5,157 | €1,771 | -€3,385 | -65.6% |
| Suppliers | 440/4 | €5,157 | €1,771 | -€3,385 | -65.6% |
| Taxes, remuneration and social security | 45 | €9,377 | €9,680 | +€303 | +3.2% |
| Taxes | 450/3 | €9,377 | €9,680 | +€303 | +3.2% |
| Other amounts payable | 47/48 | - | €123,544 | +€123,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,643 | €2,587 | +€945 | +57.5% |
| Other operating charges | 640/8 | €861 | €884 | +€23 | +2.6% |
| Gross operating margin | 9900 | €32,468 | €42,526 | +€10,058 | +31.0% |
| Operating profit (loss) | 9901 | €29,963 | €39,054 | +€9,091 | +30.3% |
| Financial income | 75/76B | €61 | €444 | +€383 | +624% |
| Recurring financial income | 75 | €61 | €444 | +€383 | +624% |
| Financial charges | 65/66B | €129 | €314 | +€184 | +142% |
| Recurring financial charges | 65 | €129 | €314 | +€184 | +142% |
| Profit (loss) for the period before taxes | 9903 | €29,895 | €39,184 | +€9,289 | +31.1% |
| Income taxes | 67/77 | €6,709 | €8,252 | +€1,543 | +23.0% |
| Profit (loss) for the period | 9904 | €23,186 | €30,932 | +€7,746 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,186 | €30,932 | +€7,746 | +33.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.