VAN DER NYK: 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 DER NYK
Largest movements
- Receivables within one year +€24,216
up €24,216 (+15.0%), from €161,204 to €185,420
of which Trade receivables: +€23,492
- Tangible fixed assets -€19,908
down €19,908 (-32.9%), from €60,507 to €40,599
of which Leasing and similar rights: -€13,472
- Cash -€3,795
down €3,795 (-87.0%), from €4,361 to €567
mainly Receivables within one year (-€24,216) and Investment in fixed assets (net) (-€15,552)
- Current portion of long-term debt -€10,012
down €10,012 (-51.9%), from €19,308 to €9,296
- Other debts +€8,123
up €8,123 (+4.2%), from €194,672 to €202,795
- Tax, wage and social debts +€3,669
up €3,669 (+94.9%), from €3,868 to €7,537
- Trade debts -€3,184
down €3,184 (-7.1%), from €44,718 to €41,533
- Gross operating margin +€38,478
up €38,478 (+83.4%), from €46,113 to €84,591
- Purchases and services -€30,978
down €30,978 (-34.2%), from €90,449 to €59,471
- Turnover +€7,500
up €7,500 (+5.5%), from €136,562 to €144,063
- Depreciation +€7,102
up €7,102 (+25.0%), from €28,358 to €35,460
- Staff costs +€3,129
up €3,129 (+7.8%), from €39,930 to €43,059
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 | €234,095 | €236,094 | +€1,999 | +0.9% |
| Fixed assets | 21/28 | €63,964 | €44,057 | -€19,908 | -31.1% |
| Tangible fixed assets | 22/27 | €60,507 | €40,599 | -€19,908 | -32.9% |
| Plant, machinery and equipment | 23 | €1,113 | €660 | -€453 | -40.7% |
| Furniture and vehicles | 24 | €12,277 | €6,295 | -€5,983 | -48.7% |
| Leasing and similar rights | 25 | €47,117 | €33,645 | -€13,472 | -28.6% |
| Financial fixed assets | 28 | €3,458 | €3,458 | = | 0.0% |
| Current assets | 29/58 | €170,130 | €192,038 | +€21,907 | +12.9% |
| Amounts receivable within one year | 40/41 | €161,204 | €185,420 | +€24,216 | +15.0% |
| Trade receivables | 40 | €158,390 | €181,882 | +€23,492 | +14.8% |
| Other amounts receivable | 41 | €2,814 | €3,538 | +€724 | +25.7% |
| Cash at bank and in hand | 54/58 | €4,361 | €567 | -€3,795 | -87.0% |
| Deferred charges and accrued income | 490/1 | €4,565 | €6,051 | +€1,486 | +32.6% |
| Total equity and liabilities | 10/49 | €234,095 | €236,094 | +€1,999 | +0.9% |
| Equity | 10/15 | -€28,470 | -€26,379 | +€2,091 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,070 | -€44,979 | +€2,091 | +4.4% |
| Amounts payable | 17/49 | €262,565 | €262,473 | -€92 | 0.0% |
| Amounts payable within one year | 42/48 | €262,565 | €261,161 | -€1,404 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €19,308 | €9,296 | -€10,012 | -51.9% |
| Trade debts | 44 | €44,718 | €41,533 | -€3,184 | -7.1% |
| Suppliers | 440/4 | €44,718 | €41,533 | -€3,184 | -7.1% |
| Taxes, remuneration and social security | 45 | €3,868 | €7,537 | +€3,669 | +94.9% |
| Remuneration and social security | 454/9 | €3,868 | €7,537 | +€3,669 | +94.9% |
| Other amounts payable | 47/48 | €194,672 | €202,795 | +€8,123 | +4.2% |
| Accrued charges and deferred income | 492/3 | - | €1,312 | +€1,312 | |
| Turnover | 70 | €136,562 | €144,063 | +€7,500 | +5.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,449 | €59,471 | -€30,978 | -34.2% |
| Remuneration, social security and pensions | 62 | €39,930 | €43,059 | +€3,129 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,358 | €35,460 | +€7,102 | +25.0% |
| Other operating charges | 640/8 | €4,357 | €2,648 | -€1,709 | -39.2% |
| Gross operating margin | 9900 | €46,113 | €84,591 | +€38,478 | +83.4% |
| Operating profit (loss) | 9901 | -€26,532 | €3,424 | +€29,956 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,304 | €1,333 | -€971 | -42.1% |
| Recurring financial charges | 65 | €2,304 | €1,333 | -€971 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,830 | €2,091 | +€30,921 | |
| Profit (loss) for the period | 9904 | -€28,830 | €2,091 | +€30,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,830 | €2,091 | +€30,921 |
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 12 October 2026 via checked.be.