van den 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.
van den Dijck
Largest movements
- Cash +€4,836
up €4,836 (+1,660%), from €291 to €5,128
mainly Net result for the year (+€3,224) and Depreciation (+€2,416)
- Receivables within one year -€1,762
down €1,762 (-11.9%), from €14,851 to €13,089
of which Trade receivables: -€1,769
- Tangible fixed assets -€1,616
down €1,616 (-42.6%), from €3,796 to €2,180
of which Plant, machinery and equipment: -€931
- Intangible fixed assets -€1,000
down €1,000 (-17.7%), from €5,647 to €4,647
- Deferred charges and accrued income -€821
down €821 (-8.2%), from €10,002 to €9,180
- Current portion of long-term debt -€3,466
no longer reported in 2025 (was €3,466)
- Profit (loss) carried forward +€3,224
up €3,224 (+13.6%), from -€23,663 to -€20,439
- Gross operating margin +€8,435
up €8,435 (+457%), from €1,845 to €10,280
- Other operating charges -€4,773
down €4,773 (-73.3%), from €6,515 to €1,742
- Financial charges -€399
down €399 (-12.0%), from €3,320 to €2,921
- Staff costs -€319
down €319, from €190 to -€129
- Depreciation -€319
down €319 (-11.6%), from €2,734 to €2,416
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 | €34,587 | €34,224 | -€363 | -1.0% |
| Fixed assets | 21/28 | €9,443 | €6,827 | -€2,616 | -27.7% |
| Intangible fixed assets | 21 | €5,647 | €4,647 | -€1,000 | -17.7% |
| Tangible fixed assets | 22/27 | €3,796 | €2,180 | -€1,616 | -42.6% |
| Plant, machinery and equipment | 23 | €2,899 | €1,968 | -€931 | -32.1% |
| Furniture and vehicles | 24 | €897 | €212 | -€684 | -76.3% |
| Current assets | 29/58 | €25,144 | €27,397 | +€2,253 | +9.0% |
| Amounts receivable within one year | 40/41 | €14,851 | €13,089 | -€1,762 | -11.9% |
| Trade receivables | 40 | €13,621 | €11,852 | -€1,769 | -13.0% |
| Other amounts receivable | 41 | €1,230 | €1,237 | +€7 | +0.6% |
| Cash at bank and in hand | 54/58 | €291 | €5,128 | +€4,836 | +1,660% |
| Deferred charges and accrued income | 490/1 | €10,002 | €9,180 | -€821 | -8.2% |
| Total equity and liabilities | 10/49 | €34,587 | €34,224 | -€363 | -1.0% |
| Equity | 10/15 | €8,949 | €12,173 | +€3,224 | +36.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,011 | €14,011 | = | 0.0% |
| Distributable reserves | 133 | €14,011 | €14,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,663 | -€20,439 | +€3,224 | +13.6% |
| Amounts payable | 17/49 | €25,638 | €22,051 | -€3,587 | -14.0% |
| Amounts payable within one year | 42/48 | €25,638 | €22,051 | -€3,587 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €3,466 | - | -€3,466 | |
| Trade debts | 44 | €1,731 | €1,678 | -€54 | -3.1% |
| Suppliers | 440/4 | €1,731 | €1,678 | -€54 | -3.1% |
| Taxes, remuneration and social security | 45 | - | €4 | +€4 | |
| Taxes | 450/3 | - | €4 | +€4 | |
| Other amounts payable | 47/48 | €20,441 | €20,370 | -€71 | -0.3% |
| Remuneration, social security and pensions | 62 | €190 | -€129 | -€319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,734 | €2,416 | -€319 | -11.6% |
| Other operating charges | 640/8 | €6,515 | €1,742 | -€4,773 | -73.3% |
| Gross operating margin | 9900 | €1,845 | €10,280 | +€8,435 | +457% |
| Operating profit (loss) | 9901 | -€7,595 | €6,251 | +€13,845 | |
| Financial income | 75/76B | €0 | €55 | +€55 | +91,383% |
| Recurring financial income | 75 | €0 | €55 | +€55 | +91,383% |
| Financial charges | 65/66B | €3,320 | €2,921 | -€399 | -12.0% |
| Recurring financial charges | 65 | €3,320 | €2,921 | -€399 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,915 | €3,384 | +€14,299 | |
| Income taxes | 67/77 | €192 | €161 | -€32 | -16.6% |
| Profit (loss) for the period | 9904 | -€11,107 | €3,224 | +€14,331 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,107 | €3,224 | +€14,331 |
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 19 October 2026 via checked.be.