Peter 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.
Peter Van Dyck
Largest movements
- Cash +€34,627
up €34,627 (+25.8%), from €134,450 to €169,076
mainly Net result for the year (+€19,391) and Depreciation (+€10,040)
- Tangible fixed assets -€10,040
down €10,040 (-34.9%), from €28,744 to €18,704
of which Furniture and vehicles: -€9,242
- Reserves +€19,391
up €19,391 (+8.1%), from €238,493 to €257,884
- Gross operating margin -€39,270
down €39,270 (-48.6%), from €80,785 to €41,515
- Taxes -€13,565
down €13,565 (-59.0%), from €22,989 to €9,424
- Financial income -€3,455
down €3,455 (-74.4%), from €4,643 to €1,188
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.
Cash bridge derived
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 | €252,902 | €274,564 | +€21,661 | +8.6% |
| Fixed assets | 21/28 | €28,744 | €18,704 | -€10,040 | -34.9% |
| Tangible fixed assets | 22/27 | €28,744 | €18,704 | -€10,040 | -34.9% |
| Land and buildings | 22 | €530 | €336 | -€195 | -36.7% |
| Plant, machinery and equipment | 23 | €2,211 | €1,607 | -€604 | -27.3% |
| Furniture and vehicles | 24 | €26,004 | €16,762 | -€9,242 | -35.5% |
| Current assets | 29/58 | €224,158 | €255,859 | +€31,701 | +14.1% |
| Amounts receivable after more than one year | 29 | €57,929 | €57,929 | = | 0.0% |
| Other amounts receivable | 291 | €57,929 | €57,929 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,955 | €28,854 | -€2,101 | -6.8% |
| Trade receivables | 40 | €12,380 | €3,372 | -€9,008 | -72.8% |
| Other amounts receivable | 41 | €18,575 | €25,482 | +€6,907 | +37.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €134,450 | €169,076 | +€34,627 | +25.8% |
| Deferred charges and accrued income | 490/1 | €824 | €0 | -€824 | -100.0% |
| Total equity and liabilities | 10/49 | €252,902 | €274,564 | +€21,661 | +8.6% |
| Equity | 10/15 | €244,693 | €264,084 | +€19,391 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €238,493 | €257,884 | +€19,391 | +8.1% |
| Distributable reserves | 133 | €238,493 | €257,884 | +€19,391 | +8.1% |
| Amounts payable | 17/49 | €8,209 | €10,479 | +€2,270 | +27.7% |
| Amounts payable within one year | 42/48 | €8,209 | €10,479 | +€2,270 | +27.7% |
| Trade debts | 44 | €583 | €1,656 | +€1,073 | +184.1% |
| Suppliers | 440/4 | €583 | €1,656 | +€1,073 | +184.1% |
| Taxes, remuneration and social security | 45 | €7,626 | €8,823 | +€1,197 | +15.7% |
| Taxes | 450/3 | €7,626 | €8,823 | +€1,197 | +15.7% |
| Remuneration, social security and pensions | 62 | €1,044 | €345 | -€699 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,030 | €10,040 | +€10 | +0.1% |
| Other operating charges | 640/8 | €3,130 | €3,408 | +€278 | +8.9% |
| Gross operating margin | 9900 | €80,785 | €41,515 | -€39,270 | -48.6% |
| Operating profit (loss) | 9901 | €66,582 | €27,723 | -€38,859 | -58.4% |
| Financial income | 75/76B | €4,643 | €1,188 | -€3,455 | -74.4% |
| Recurring financial income | 75 | €4,643 | €1,188 | -€3,455 | -74.4% |
| Financial charges | 65/66B | €116 | €96 | -€20 | -17.3% |
| Recurring financial charges | 65 | €116 | €96 | -€20 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €71,109 | €28,815 | -€42,294 | -59.5% |
| Income taxes | 67/77 | €22,989 | €9,424 | -€13,565 | -59.0% |
| Profit (loss) for the period | 9904 | €48,120 | €19,391 | -€28,729 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,120 | €19,391 | -€28,729 | -59.7% |
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 10 October 2026 via checked.be.