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
- Tangible fixed assets +€102,415
up €102,415 (+81.5%), from €125,695 to €228,110
of which Furniture and vehicles: +€107,658
- Cash -€22,078
down €22,078 (-6.4%), from €347,122 to €325,044
mainly Investment in fixed assets (net) (-€145,949) and Contributions, distributions and other (-€25,000)
- Receivables within one year -€19,339
down €19,339 (-50.0%), from €38,674 to €19,335
of which Trade receivables: -€19,339
- Stocks and contracts -€13,272
down €13,272 (-6.0%), from €222,341 to €209,069
- Debts after one year +€42,017
new in 2025: €42,017
- Current portion of long-term debt +€10,421
new in 2025: €10,421
- Advances received +€8,687
up €8,687 (+129.3%), from €6,720 to €15,408
- Tax, wage and social debts -€8,455
down €8,455 (-16.6%), from €50,859 to €42,404
of which Taxes: -€8,553
- Gross operating margin -€28,812
down €28,812 (-11.2%), from €256,995 to €228,183
- Staff costs -€18,224
down €18,224 (-11.1%), from €164,871 to €146,647
- Depreciation +€10,248
up €10,248 (+30.8%), from €33,286 to €43,534
- Taxes -€3,525
down €3,525 (-18.0%), from €19,532 to €16,008
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 | €737,939 | €791,544 | +€53,606 | +7.3% |
| Fixed assets | 21/28 | €127,563 | €229,978 | +€102,415 | +80.3% |
| Tangible fixed assets | 22/27 | €125,695 | €228,110 | +€102,415 | +81.5% |
| Plant, machinery and equipment | 23 | €1,414 | €523 | -€891 | -63.0% |
| Furniture and vehicles | 24 | €106,719 | €214,377 | +€107,658 | +100.9% |
| Other tangible fixed assets | 26 | €17,563 | €13,210 | -€4,352 | -24.8% |
| Financial fixed assets | 28 | €1,868 | €1,868 | = | 0.0% |
| Current assets | 29/58 | €610,376 | €561,567 | -€48,809 | -8.0% |
| Stocks and contracts in progress | 3 | €222,341 | €209,069 | -€13,272 | -6.0% |
| Stocks | 30/36 | €222,341 | €209,069 | -€13,272 | -6.0% |
| Amounts receivable within one year | 40/41 | €38,674 | €19,335 | -€19,339 | -50.0% |
| Trade receivables | 40 | €38,080 | €18,740 | -€19,339 | -50.8% |
| Other amounts receivable | 41 | €595 | €595 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €347,122 | €325,044 | -€22,078 | -6.4% |
| Deferred charges and accrued income | 490/1 | €2,238 | €8,118 | +€5,880 | +262.7% |
| Total equity and liabilities | 10/49 | €737,939 | €791,544 | +€53,606 | +7.3% |
| Equity | 10/15 | €576,754 | €582,960 | +€6,206 | +1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €510,545 | €516,645 | +€6,100 | +1.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,045 | €2,045 | = | 0.0% |
| Distributable reserves | 133 | €502,300 | €508,400 | +€6,100 | +1.2% |
| Profit (loss) carried forward | 14 | €4,209 | €4,315 | +€106 | +2.5% |
| Amounts payable | 17/49 | €161,185 | €208,584 | +€47,400 | +29.4% |
| Amounts payable after more than one year | 17 | - | €42,017 | +€42,017 | |
| Financial debts | 170/4 | - | €42,017 | +€42,017 | |
| Amounts payable within one year | 42/48 | €161,185 | €166,567 | +€5,383 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,421 | +€10,421 | |
| Trade debts | 44 | €71,561 | €64,113 | -€7,449 | -10.4% |
| Suppliers | 440/4 | €71,561 | €64,113 | -€7,449 | -10.4% |
| Advances received on contracts in progress | 46 | €6,720 | €15,408 | +€8,687 | +129.3% |
| Taxes, remuneration and social security | 45 | €50,859 | €42,404 | -€8,455 | -16.6% |
| Taxes | 450/3 | €22,908 | €14,355 | -€8,553 | -37.3% |
| Remuneration and social security | 454/9 | €27,951 | €28,049 | +€99 | +0.4% |
| Other amounts payable | 47/48 | €32,044 | €34,222 | +€2,178 | +6.8% |
| Non-recurring operating income | 76A | €32,500 | €13,575 | -€18,925 | -58.2% |
| Remuneration, social security and pensions | 62 | €164,871 | €146,647 | -€18,224 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,286 | €43,534 | +€10,248 | +30.8% |
| Other operating charges | 640/8 | €2,718 | €2,652 | -€67 | -2.4% |
| Gross operating margin | 9900 | €256,995 | €228,183 | -€28,812 | -11.2% |
| Operating profit (loss) | 9901 | €56,121 | €35,351 | -€20,770 | -37.0% |
| Financial income | 75/76B | €12,664 | €13,855 | +€1,191 | +9.4% |
| Recurring financial income | 75 | €12,664 | €13,855 | +€1,191 | +9.4% |
| Financial charges | 65/66B | €1,908 | €1,993 | +€85 | +4.4% |
| Recurring financial charges | 65 | €1,908 | €1,993 | +€85 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €66,877 | €47,213 | -€19,663 | -29.4% |
| Income taxes | 67/77 | €19,532 | €16,008 | -€3,525 | -18.0% |
| Profit (loss) for the period | 9904 | €47,344 | €31,206 | -€16,138 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,344 | €31,206 | -€16,138 | -34.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.