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.
Van Dijck
Largest movements
- Cash -€17,155
down €17,155 (-54.6%), from €31,448 to €14,293
mainly Net result for the year (-€33,908) and Receivables within one year (-€10,797)
- Receivables within one year +€10,797
up €10,797 (+396%), from €2,729 to €13,527
of which Trade receivables: +€10,186
- Tangible fixed assets -€7,742
down €7,742 (-17.5%), from €44,316 to €36,574
of which Furniture and vehicles: -€5,002
- Profit (loss) carried forward -€33,908
down €33,908 (-27.0%), from -€125,819 to -€159,727
- Trade debts +€18,972
up €18,972 (+248%), from €7,641 to €26,613
- Provisions +€1,500
up €1,500 (+3.8%), from €40,000 to €41,500
- Other debts -€791
down €791 (-99.9%), from €792 to €1
- Gross operating margin -€50,644
down €50,644, from €29,690 to -€20,954
- Other operating charges -€5,655
down €5,655 (-52.9%), from €10,684 to €5,029
- Provisions -€1,500
down €1,500 (-100%), from €1,500 to €0
- Depreciation -€1,433
down €1,433 (-15.6%), from €9,175 to €7,742
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 | €78,493 | €64,394 | -€14,100 | -18.0% |
| Fixed assets | 21/28 | €44,316 | €36,574 | -€7,742 | -17.5% |
| Tangible fixed assets | 22/27 | €44,316 | €36,574 | -€7,742 | -17.5% |
| Land and buildings | 22 | €24,789 | €24,789 | = | 0.0% |
| Plant, machinery and equipment | 23 | €12,390 | €9,650 | -€2,740 | -22.1% |
| Furniture and vehicles | 24 | €7,137 | €2,135 | -€5,002 | -70.1% |
| Current assets | 29/58 | €34,178 | €27,820 | -€6,358 | -18.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,729 | €13,527 | +€10,797 | +396% |
| Trade receivables | 40 | €847 | €11,033 | +€10,186 | +1,203% |
| Other amounts receivable | 41 | €1,882 | €2,494 | +€612 | +32.5% |
| Cash at bank and in hand | 54/58 | €31,448 | €14,293 | -€17,155 | -54.6% |
| Total equity and liabilities | 10/49 | €78,493 | €64,394 | -€14,100 | -18.0% |
| Equity | 10/15 | €3,240 | -€30,669 | -€33,908 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €79,058 | €79,058 | = | 0.0% |
| Distributable reserves | 133 | €79,058 | €79,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,819 | -€159,727 | -€33,908 | -27.0% |
| Provisions and deferred taxes | 16 | €40,000 | €41,500 | +€1,500 | +3.8% |
| Provisions for liabilities and charges | 160/5 | €40,000 | €41,500 | +€1,500 | +3.8% |
| Major repairs and maintenance | 162 | €40,000 | €41,500 | +€1,500 | +3.8% |
| Amounts payable | 17/49 | €35,254 | €53,563 | +€18,309 | +51.9% |
| Amounts payable after more than one year | 17 | €26,500 | €26,500 | = | 0.0% |
| Other amounts payable | 178/9 | €26,500 | €26,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,754 | €27,063 | +€18,309 | +209% |
| Trade debts | 44 | €7,641 | €26,613 | +€18,972 | +248% |
| Suppliers | 440/4 | €7,641 | €26,613 | +€18,972 | +248% |
| Taxes, remuneration and social security | 45 | €321 | €449 | +€128 | +39.9% |
| Taxes | 450/3 | €321 | €449 | +€128 | +39.9% |
| Other amounts payable | 47/48 | €792 | €1 | -€791 | -99.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,175 | €7,742 | -€1,433 | -15.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,500 | €0 | -€1,500 | -100% |
| Other operating charges | 640/8 | €10,684 | €5,029 | -€5,655 | -52.9% |
| Non-recurring operating charges | 66A | €29,728 | €0 | -€29,728 | -100% |
| Gross operating margin | 9900 | €29,690 | -€20,954 | -€50,644 | |
| Operating profit (loss) | 9901 | -€21,396 | -€33,725 | -€12,328 | -57.6% |
| Financial income | 75/76B | €0 | €7 | +€7 | |
| Recurring financial income | 75 | €0 | €7 | +€7 | |
| Financial charges | 65/66B | €372 | €190 | -€181 | -48.8% |
| Recurring financial charges | 65 | €372 | €190 | -€181 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,768 | -€33,908 | -€12,140 | -55.8% |
| Profit (loss) for the period | 9904 | -€21,768 | -€33,908 | -€12,140 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,768 | -€33,908 | -€12,140 | -55.8% |
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 14 October 2026 via checked.be.