VAN DIJCK: 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 DIJCK
Largest movements
- Receivables within one year +€492,378
up €492,378 (+878.4%), from €56,053 to €548,431
of which Other amounts receivable: +€497,444
- Intangible fixed assets -€61,067
down €61,067 (-100.0%), from €61,067 to €0
- Reserves +€432,292
up €432,292 (+2385.1%), from €18,124 to €450,416
- Other debts +€122,142
up €122,142 (+427.4%), from €28,581 to €150,723
- Profit (loss) carried forward -€72,358
down €72,358 (-100.0%), from €72,358 to €0
- Tax, wage and social debts -€20,559
down €20,559 (-100.0%), from €20,559 to €0
of which Remuneration and social security: -€18,654
- Current portion of long-term debt -€13,333
down €13,333 (-100.0%), from €13,333 to €0
- Gross operating margin +€556,567
up €556,567 (+242.3%), from €229,703 to €786,270
- Taxes +€184,903
up €184,903 (+1861.6%), from €9,932 to €194,835
- Staff costs -€163,487
down €163,487 (-99.5%), from €164,226 to €739
- Depreciation -€27,191
down €27,191 (-94.8%), from €28,670 to €1,479
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 | €189,576 | €625,445 | +€435,870 | +229.9% |
| Fixed assets | 21/28 | €110,429 | €47,931 | -€62,498 | -56.6% |
| Intangible fixed assets | 21 | €61,067 | €0 | -€61,067 | -100.0% |
| Tangible fixed assets | 22/27 | €6,437 | €5,006 | -€1,431 | -22.2% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | - | €1,400 | +€1,400 | |
| Furniture and vehicles | 24 | €3,608 | €3,606 | -€2 | -0.1% |
| Other tangible fixed assets | 26 | €2,829 | €0 | -€2,829 | -100.0% |
| Financial fixed assets | 28 | €42,925 | €42,925 | = | 0.0% |
| Current assets | 29/58 | €79,147 | €577,514 | +€498,367 | +629.7% |
| Amounts receivable within one year | 40/41 | €56,053 | €548,431 | +€492,378 | +878.4% |
| Trade receivables | 40 | €11,066 | €6,000 | -€5,066 | -45.8% |
| Other amounts receivable | 41 | €44,988 | €542,431 | +€497,444 | +1105.7% |
| Current investments | 50/53 | €498 | €498 | +€1 | +0.1% |
| Cash at bank and in hand | 54/58 | €22,572 | €27,676 | +€5,103 | +22.6% |
| Deferred charges and accrued income | 490/1 | €24 | €909 | +€885 | +3727.2% |
| Total equity and liabilities | 10/49 | €189,576 | €625,445 | +€435,870 | +229.9% |
| Equity | 10/15 | €109,082 | €469,016 | +€359,934 | +330.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,124 | €450,416 | +€432,292 | +2385.1% |
| Distributable reserves | 133 | €18,124 | €450,416 | +€432,292 | +2385.1% |
| Profit (loss) carried forward | 14 | €72,358 | €0 | -€72,358 | -100.0% |
| Amounts payable | 17/49 | €80,494 | €156,429 | +€75,935 | +94.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €80,186 | €156,429 | +€76,243 | +95.1% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €0 | -€13,333 | -100.0% |
| Trade debts | 44 | €17,712 | €5,706 | -€12,006 | -67.8% |
| Suppliers | 440/4 | €17,712 | €5,706 | -€12,006 | -67.8% |
| Taxes, remuneration and social security | 45 | €20,559 | €0 | -€20,559 | -100.0% |
| Taxes | 450/3 | €1,905 | €0 | -€1,905 | -100.0% |
| Remuneration and social security | 454/9 | €18,654 | €0 | -€18,654 | -100.0% |
| Other amounts payable | 47/48 | €28,581 | €150,723 | +€122,142 | +427.4% |
| Accrued charges and deferred income | 492/3 | €308 | €0 | -€308 | -100.0% |
| Remuneration, social security and pensions | 62 | €164,226 | €739 | -€163,487 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,670 | €1,479 | -€27,191 | -94.8% |
| Other operating charges | 640/8 | €763 | €2,495 | +€1,733 | +227.2% |
| Non-recurring operating charges | 66A | - | €2,829 | +€2,829 | |
| Gross operating margin | 9900 | €229,703 | €786,270 | +€556,567 | +242.3% |
| Operating profit (loss) | 9901 | €36,045 | €778,728 | +€742,683 | +2060.4% |
| Financial income | 75/76B | €246 | €1,335 | +€1,088 | +441.7% |
| Recurring financial income | 75 | €246 | €1,335 | +€1,088 | +441.7% |
| Financial charges | 65/66B | €1,485 | €2,936 | +€1,451 | +97.7% |
| Recurring financial charges | 65 | €1,485 | €2,936 | +€1,451 | +97.7% |
| Profit (loss) for the period before taxes | 9903 | €34,807 | €777,127 | +€742,320 | +2132.7% |
| Income taxes | 67/77 | €9,932 | €194,835 | +€184,903 | +1861.6% |
| Profit (loss) for the period | 9904 | €24,875 | €582,292 | +€557,417 | +2240.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,875 | €582,292 | +€557,417 | +2240.9% |
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 3 October 2026 via checked.be.