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
- Current investments -€94,176
down €94,176 (-18.8%), from €499,961 to €405,785
- Cash +€18,231
up €18,231 (+547.1%), from €3,332 to €21,564
mainly Current investments (+€94,176) and Depreciation (+€43,812)
- Other debts -€66,601
down €66,601 (-21.6%), from €307,722 to €241,121
- Profit (loss) carried forward -€25,586
down €25,586 (-26.3%), from -€97,282 to -€122,868
- Depreciation +€7,008
up €7,008 (+19.0%), from €36,805 to €43,812
- Financial income -€2,682
down €2,682 (-87.8%), from €3,054 to €372
- Gross operating margin -€580
down €580 (-1.9%), from €29,862 to €29,283
- Financial charges +€436
up €436 (+726.3%), from €60 to €496
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 | €1,167,311 | €1,078,143 | -€89,167 | -7.6% |
| Fixed assets | 21/28 | €658,136 | €646,824 | -€11,312 | -1.7% |
| Tangible fixed assets | 22/27 | €658,136 | €646,824 | -€11,312 | -1.7% |
| Land and buildings | 22 | €646,666 | €615,097 | -€31,569 | -4.9% |
| Plant, machinery and equipment | 23 | €7,474 | €5,024 | -€2,450 | -32.8% |
| Furniture and vehicles | 24 | €3,996 | €26,703 | +€22,707 | +568.2% |
| Current assets | 29/58 | €509,175 | €431,320 | -€77,855 | -15.3% |
| Amounts receivable within one year | 40/41 | €5,881 | €2,057 | -€3,824 | -65.0% |
| Trade receivables | 40 | €5,881 | €0 | -€5,881 | -100.0% |
| Other amounts receivable | 41 | - | €2,057 | +€2,057 | |
| Current investments | 50/53 | €499,961 | €405,785 | -€94,176 | -18.8% |
| Cash at bank and in hand | 54/58 | €3,332 | €21,564 | +€18,231 | +547.1% |
| Deferred charges and accrued income | 490/1 | €0 | €1,914 | +€1,914 | |
| Total equity and liabilities | 10/49 | €1,167,311 | €1,078,143 | -€89,167 | -7.6% |
| Equity | 10/15 | €853,596 | €828,010 | -€25,586 | -3.0% |
| Contributions | 10/11 | €228,500 | €228,500 | = | 0.0% |
| Capital | 10 | €228,500 | €228,500 | = | 0.0% |
| Issued capital | 100 | €228,500 | €228,500 | = | 0.0% |
| Reserves | 13 | €722,378 | €722,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,850 | €22,850 | = | 0.0% |
| Legal reserve | 130 | €22,850 | €22,850 | = | 0.0% |
| Distributable reserves | 133 | €699,528 | €699,528 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,282 | -€122,868 | -€25,586 | -26.3% |
| Amounts payable | 17/49 | €313,715 | €250,133 | -€63,581 | -20.3% |
| Amounts payable within one year | 42/48 | €313,715 | €250,133 | -€63,581 | -20.3% |
| Trade debts | 44 | €0 | €3,020 | +€3,020 | |
| Suppliers | 440/4 | €0 | €3,020 | +€3,020 | |
| Taxes, remuneration and social security | 45 | €5,992 | €5,992 | = | 0.0% |
| Taxes | 450/3 | €5,992 | €5,992 | = | 0.0% |
| Other amounts payable | 47/48 | €307,722 | €241,121 | -€66,601 | -21.6% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,805 | €43,812 | +€7,008 | +19.0% |
| Other operating charges | 640/8 | €10,517 | €10,489 | -€27 | -0.3% |
| Non-recurring operating charges | 66A | €312 | €0 | -€312 | -100.0% |
| Gross operating margin | 9900 | €29,862 | €29,283 | -€580 | -1.9% |
| Operating profit (loss) | 9901 | -€17,771 | -€25,019 | -€7,248 | -40.8% |
| Financial income | 75/76B | €3,054 | €372 | -€2,682 | -87.8% |
| Recurring financial income | 75 | €3,054 | €372 | -€2,682 | -87.8% |
| Financial charges | 65/66B | €60 | €496 | +€436 | +726.3% |
| Recurring financial charges | 65 | €60 | €496 | +€436 | +726.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,778 | -€25,143 | -€10,366 | -70.1% |
| Income taxes | 67/77 | €619 | €443 | -€177 | -28.6% |
| Profit (loss) for the period | 9904 | -€15,397 | -€25,586 | -€10,189 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,397 | -€25,586 | -€10,189 | -66.2% |
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 29 September 2026 via checked.be.