VAN DEYCK: what changed
Two fiscal 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 DEYCK
Largest movements
- Receivables within one year +€43,223
up €43,223 (+1455.3%), from €2,970 to €46,193
- Cash +€3,974
up €3,974 (+6.5%), from €61,254 to €65,228
mainly Net result for the year (+€83,756) and Other debts (+€59,950)
- Deferred charges and accrued income +€3,007
up €3,007 (+341.7%), from €880 to €3,887
- Tangible fixed assets -€2,168
down €2,168 (-26.9%), from €8,057 to €5,889
of which Furniture and vehicles: -€1,556
- Other debts +€59,950
up €59,950 (+603.8%), from €9,929 to €69,879
- Tax, wage and social debts +€24,847
up €24,847 (+356.0%), from €6,979 to €31,827
of which Taxes: +€23,137
- Contributions -€18,350
down €18,350 (-98.9%), from €18,550 to €200
- Reserves -€12,222
down €12,222 (-42.5%), from €28,788 to €16,566
- Trade debts -€3,616
down €3,616 (-59.0%), from €6,125 to €2,509
- Gross operating margin +€68,547
up €68,547 (+148.6%), from €46,117 to €114,665
- Taxes +€18,147
up €18,147 (+530.2%), from €3,422 to €21,570
- Depreciation -€9,196
down €9,196 (-68.1%), from €13,499 to €4,303
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 | €73,162 | €121,197 | +€48,036 | +65.7% |
| Fixed assets | 21/28 | €8,057 | €5,889 | -€2,168 | -26.9% |
| Tangible fixed assets | 22/27 | €8,057 | €5,889 | -€2,168 | -26.9% |
| Plant, machinery and equipment | 23 | €3,358 | €2,024 | -€1,334 | -39.7% |
| Furniture and vehicles | 24 | €2,967 | €1,410 | -€1,556 | -52.5% |
| Other tangible fixed assets | 26 | €1,733 | €2,455 | +€722 | +41.7% |
| Current assets | 29/58 | €65,104 | €115,308 | +€50,204 | +77.1% |
| Amounts receivable within one year | 40/41 | €2,970 | €46,193 | +€43,223 | +1455.3% |
| Trade receivables | 40 | €2,970 | €46,193 | +€43,223 | +1455.3% |
| Cash at bank and in hand | 54/58 | €61,254 | €65,228 | +€3,974 | +6.5% |
| Deferred charges and accrued income | 490/1 | €880 | €3,887 | +€3,007 | +341.7% |
| Total equity and liabilities | 10/49 | €73,162 | €121,197 | +€48,036 | +65.7% |
| Equity | 10/15 | €47,338 | €16,766 | -€30,572 | -64.6% |
| Contributions | 10/11 | €18,550 | €200 | -€18,350 | -98.9% |
| Reserves | 13 | €28,788 | €16,566 | -€12,222 | -42.5% |
| Distributable reserves | 133 | €28,788 | €16,566 | -€12,222 | -42.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,824 | €104,431 | +€78,608 | +304.4% |
| Amounts payable after more than one year | 17 | €217 | €0 | -€217 | -100.0% |
| Financial debts | 170/4 | €217 | €0 | -€217 | -100.0% |
| Amounts payable within one year | 42/48 | €25,607 | €104,431 | +€78,824 | +307.8% |
| Current portion of amounts payable after more than one year | 42 | €2,574 | €217 | -€2,357 | -91.6% |
| Trade debts | 44 | €6,125 | €2,509 | -€3,616 | -59.0% |
| Suppliers | 440/4 | €6,125 | €2,509 | -€3,616 | -59.0% |
| Taxes, remuneration and social security | 45 | €6,979 | €31,827 | +€24,847 | +356.0% |
| Taxes | 450/3 | €6,979 | €30,117 | +€23,137 | +331.5% |
| Remuneration and social security | 454/9 | - | €1,710 | +€1,710 | |
| Other amounts payable | 47/48 | €9,929 | €69,879 | +€59,950 | +603.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,499 | €4,303 | -€9,196 | -68.1% |
| Other operating charges | 640/8 | €1,001 | €1,442 | +€441 | +44.0% |
| Gross operating margin | 9900 | €46,117 | €114,665 | +€68,547 | +148.6% |
| Operating profit (loss) | 9901 | €31,618 | €108,920 | +€77,303 | +244.5% |
| Financial income | 75/76B | €31 | €60 | +€28 | +90.5% |
| Recurring financial income | 75 | €31 | €60 | +€28 | +90.5% |
| Financial charges | 65/66B | €2,551 | €3,654 | +€1,103 | +43.3% |
| Recurring financial charges | 65 | €2,551 | €3,654 | +€1,103 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €29,098 | €105,326 | +€76,228 | +262.0% |
| Income taxes | 67/77 | €3,422 | €21,570 | +€18,147 | +530.2% |
| Profit (loss) for the period | 9904 | €25,676 | €83,756 | +€58,080 | +226.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,676 | €83,756 | +€58,080 | +226.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.