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.
What changed
VAN DIJCK
NACE 47.721, Retail sale of footwear
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€101,831
2024 · €183,490-€81,660
Equity
€1.0m
2024 · €1.0m+€331
Cash
€501,926
2024 · €580,353-€78,427
Balance sheet total
€2.1m
2024 · €2.3m-€152,836
Largest movements
Assets
- Tangible fixed assets -€114,560
down €114,560 (-12.2%), from €937,906 to €823,346
of which Land and buildings: -€101,514
- Cash -€78,427
down €78,427 (-13.5%), from €580,353 to €501,926
mainly Contributions, distributions and other (-€101,500) and Current portion of long-term debt (-€100,236)
Equity and liabilities
- Current portion of long-term debt -€100,236
down €100,236 (-52.8%), from €189,728 to €89,492
- Debts after one year -€89,492
down €89,492 (-86.9%), from €102,955 to €13,463
Income statement
- Gross operating margin -€70,305
down €70,305 (-7.8%), from €899,618 to €829,313
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.
Result 2024
€183,490
Gross operating margin
-€70,305
Staff costs
+€653
Depreciation
-€2,266
Other operating charges
+€2,128
Financial income
-€638
Financial charges
-€2,386
Taxes
-€8,846
Result 2025
€101,831
raises the resultlowers the result
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.
From operations
+€277,954
Investment
-€65,153
Financing
-€291,228
Cash 2024
€580,353
From operations (derived)
+€277,954
Net result for the year
+€101,831
Depreciation
+€178,213
Stocks and contracts
-€21,448
Receivables within one year
-€16,629
Deferred charges and accrued income
-€574
Trade debts
+€263
Tax, wage and social debts
+€19,967
Other debts
+€16,331
Investment (derived)
-€65,153
Investment in fixed assets (net)
-€63,653
Current investments
-€1,500
Financing
-€291,228
Debts after one year
-€89,492
Current portion of long-term debt
-€100,236
Contributions, distributions and other
-€101,500
Cash 2025
€501,926
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,253,260 | €2,100,424 | -€152,836 | -6.8% |
| Fixed assets | 21/28 | €937,906 | €823,346 | -€114,560 | -12.2% |
| Tangible fixed assets | 22/27 | €937,906 | €823,346 | -€114,560 | -12.2% |
| Land and buildings | 22 | €821,354 | €719,840 | -€101,514 | -12.4% |
| Plant, machinery and equipment | 23 | €44,872 | €37,322 | -€7,550 | -16.8% |
| Furniture and vehicles | 24 | €71,680 | €66,184 | -€5,496 | -7.7% |
| Current assets | 29/58 | €1,315,354 | €1,277,078 | -€38,276 | -2.9% |
| Stocks and contracts in progress | 3 | €714,013 | €735,461 | +€21,448 | +3.0% |
| Stocks | 30/36 | €714,013 | €735,461 | +€21,448 | +3.0% |
| Amounts receivable within one year | 40/41 | €1,664 | €18,293 | +€16,629 | +1,000% |
| Trade receivables | 40 | €1,664 | €18,293 | +€16,629 | +1,000% |
| Current investments | 50/53 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €580,353 | €501,926 | -€78,427 | -13.5% |
| Deferred charges and accrued income | 490/1 | €19,324 | €19,898 | +€574 | +3.0% |
| Total equity and liabilities | 10/49 | €2,253,260 | €2,100,424 | -€152,836 | -6.8% |
| Equity | 10/15 | €1,037,765 | €1,038,095 | +€331 | 0.0% |
| Contributions | 10/11 | €154,933 | €154,933 | = | 0.0% |
| Capital | 10 | €154,933 | €154,933 | = | 0.0% |
| Issued capital | 100 | €154,933 | €154,933 | = | 0.0% |
| Reserves | 13 | €882,831 | €883,162 | +€331 | 0.0% |
| Non-distributable reserves | 130/1 | €15,493 | €15,493 | = | 0.0% |
| Legal reserve | 130 | €15,493 | €15,493 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €811,088 | €811,419 | +€331 | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,215,495 | €1,062,328 | -€153,167 | -12.6% |
| Amounts payable after more than one year | 17 | €102,955 | €13,463 | -€89,492 | -86.9% |
| Financial debts | 170/4 | €102,955 | €13,463 | -€89,492 | -86.9% |
| Amounts payable within one year | 42/48 | €1,112,540 | €1,048,866 | -€63,674 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €189,728 | €89,492 | -€100,236 | -52.8% |
| Trade debts | 44 | €22,090 | €22,354 | +€263 | +1.2% |
| Suppliers | 440/4 | €22,090 | €22,354 | +€263 | +1.2% |
| Taxes, remuneration and social security | 45 | €106,943 | €126,910 | +€19,967 | +18.7% |
| Taxes | 450/3 | €34,106 | €34,805 | +€699 | +2.1% |
| Remuneration and social security | 454/9 | €72,837 | €92,104 | +€19,268 | +26.5% |
| Other amounts payable | 47/48 | €793,779 | €810,110 | +€16,331 | +2.1% |
| Remuneration, social security and pensions | 62 | €490,875 | €490,222 | -€653 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,947 | €178,213 | +€2,266 | +1.3% |
| Other operating charges | 640/8 | €22,165 | €20,038 | -€2,128 | -9.6% |
| Gross operating margin | 9900 | €899,618 | €829,313 | -€70,305 | -7.8% |
| Operating profit (loss) | 9901 | €210,630 | €140,840 | -€69,790 | -33.1% |
| Financial income | 75/76B | €1,772 | €1,134 | -€638 | -36.0% |
| Recurring financial income | 75 | €1,772 | €1,134 | -€638 | -36.0% |
| Financial charges | 65/66B | €22,604 | €24,990 | +€2,386 | +10.6% |
| Recurring financial charges | 65 | €22,604 | €24,990 | +€2,386 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €189,797 | €116,984 | -€72,813 | -38.4% |
| Income taxes | 67/77 | €6,307 | €15,153 | +€8,846 | +140% |
| Profit (loss) for the period | 9904 | €183,490 | €101,831 | -€81,660 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €183,490 | €101,831 | -€81,660 | -44.5% |
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 15 October 2026 via checked.be.