STEENKAPPERIJ 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.
STEENKAPPERIJ VAN DIJCK
Largest movements
- Tangible fixed assets -€21,007
down €21,007 (-10.7%), from €196,132 to €175,124
of which Plant, machinery and equipment: -€13,093
- Cash +€11,403
up €11,403 (+17.1%), from €66,514 to €77,918
mainly Depreciation (+€23,073) and Trade debts (+€21,077)
- Stocks and contracts +€7,143
up €7,143 (+3.3%), from €216,525 to €223,669
- Deferred charges and accrued income +€6,298
up €6,298 (+123%), from €5,102 to €11,400
- Trade debts +€21,077
up €21,077 (+97.5%), from €21,613 to €42,691
- Debts after one year -€20,000
down €20,000 (-8.2%), from €244,846 to €224,846
- Current portion of long-term debt -€12,299
down €12,299 (-38.1%), from €32,299 to €20,000
- Tax, wage and social debts +€11,310
up €11,310 (+307%), from €3,685 to €14,995
of which Remuneration and social security: +€6,936
- Gross operating margin -€50,264
down €50,264 (-21.8%), from €230,149 to €179,885
- Staff costs -€19,103
down €19,103 (-11.9%), from €160,886 to €141,783
- Financial charges -€12,255
down €12,255 (-80.6%), from €15,210 to €2,955
- Taxes -€3,502
down €3,502 (-96.7%), from €3,620 to €118
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 | €559,508 | €559,386 | -€122 | 0.0% |
| Fixed assets | 21/28 | €196,402 | €175,394 | -€21,007 | -10.7% |
| Tangible fixed assets | 22/27 | €196,132 | €175,124 | -€21,007 | -10.7% |
| Plant, machinery and equipment | 23 | €38,304 | €25,211 | -€13,093 | -34.2% |
| Furniture and vehicles | 24 | €1,257 | €2,653 | +€1,396 | +111% |
| Leasing and similar rights | 25 | €156,570 | €147,260 | -€9,310 | -5.9% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €363,107 | €383,992 | +€20,886 | +5.8% |
| Stocks and contracts in progress | 3 | €216,525 | €223,669 | +€7,143 | +3.3% |
| Stocks | 30/36 | €216,525 | €223,669 | +€7,143 | +3.3% |
| Amounts receivable within one year | 40/41 | €53,013 | €48,829 | -€4,184 | -7.9% |
| Trade receivables | 40 | €52,988 | €48,804 | -€4,184 | -7.9% |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Current investments | 50/53 | €21,952 | €22,177 | +€225 | +1.0% |
| Cash at bank and in hand | 54/58 | €66,514 | €77,918 | +€11,403 | +17.1% |
| Deferred charges and accrued income | 490/1 | €5,102 | €11,400 | +€6,298 | +123% |
| Total equity and liabilities | 10/49 | €559,508 | €559,386 | -€122 | 0.0% |
| Equity | 10/15 | €84,969 | €85,020 | +€51 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,603 | €64,603 | = | 0.0% |
| Distributable reserves | 133 | €64,603 | €64,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | €366 | €417 | +€51 | +14.0% |
| Amounts payable | 17/49 | €474,539 | €474,366 | -€173 | 0.0% |
| Amounts payable after more than one year | 17 | €244,846 | €224,846 | -€20,000 | -8.2% |
| Financial debts | 170/4 | €244,846 | €224,846 | -€20,000 | -8.2% |
| Amounts payable within one year | 42/48 | €225,593 | €249,520 | +€23,927 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €32,299 | €20,000 | -€12,299 | -38.1% |
| Trade debts | 44 | €21,613 | €42,691 | +€21,077 | +97.5% |
| Suppliers | 440/4 | €21,613 | €42,691 | +€21,077 | +97.5% |
| Taxes, remuneration and social security | 45 | €3,685 | €14,995 | +€11,310 | +307% |
| Taxes | 450/3 | €3,685 | €8,059 | +€4,374 | +119% |
| Remuneration and social security | 454/9 | - | €6,936 | +€6,936 | |
| Other amounts payable | 47/48 | €167,996 | €171,834 | +€3,838 | +2.3% |
| Accrued charges and deferred income | 492/3 | €4,100 | - | -€4,100 | |
| Remuneration, social security and pensions | 62 | €160,886 | €141,783 | -€19,103 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,782 | €23,073 | -€710 | -3.0% |
| Other operating charges | 640/8 | €13,085 | €15,026 | +€1,941 | +14.8% |
| Gross operating margin | 9900 | €230,149 | €179,885 | -€50,264 | -21.8% |
| Operating profit (loss) | 9901 | €32,395 | €3 | -€32,392 | -100.0% |
| Financial income | 75/76B | €2,958 | €3,121 | +€163 | +5.5% |
| Recurring financial income | 75 | €2,958 | €3,121 | +€163 | +5.5% |
| Financial charges | 65/66B | €15,210 | €2,955 | -€12,255 | -80.6% |
| Recurring financial charges | 65 | €15,210 | €2,955 | -€12,255 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €20,142 | €169 | -€19,973 | -99.2% |
| Income taxes | 67/77 | €3,620 | €118 | -€3,502 | -96.7% |
| Profit (loss) for the period | 9904 | €16,522 | €51 | -€16,471 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,522 | €51 | -€16,471 | -99.7% |
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 23 October 2026 via checked.be.