VAN DIJCK FRERES: 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 FRERES
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€174,183
2024 · €106,227+€67,955
Equity
€3.1m
2024 · €2.9m+€173,060
Cash
€875,750
2024 · €772,096+€103,654
Balance sheet total
€3.9m
2024 · €4.0m-€61,653
Largest movements
Assets
- Receivables within one year -€339,142
down €339,142 (-14.5%), from €2.3m to €2.0m
of which Trade receivables: -€909,521
- Receivables after one year +€251,000
new in 2025: €251,000
- Financial fixed assets -€120,000
down €120,000 (-82.8%), from €145,000 to €25,000
- Cash +€103,654
up €103,654 (+13.4%), from €772,096 to €875,750
mainly Receivables within one year (+€339,142) and Net result for the year (+€174,183)
Equity and liabilities
- Trade debts -€306,944
down €306,944 (-43.1%), from €711,505 to €404,561
- Profit (loss) carried forward +€138,398
up €138,398 (+8.8%), from €1.6m to €1.7m
Income statement
- Gross operating margin +€133,589
up €133,589 (+12.7%), from €1.1m to €1.2m
- Taxes +€38,399
up €38,399 (+152%), from €25,210 to €63,609
- Staff costs +€37,446
up €37,446 (+5.7%), from €660,245 to €697,691
- Other operating charges -€20,181
down €20,181 (-27.6%), from €73,191 to €53,010
- Write-downs +€13,649
up €13,649 (+47.5%), from €28,735 to €42,384
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
€106,227
Gross operating margin
+€133,589
Staff costs
-€37,446
Depreciation
-€4,052
Write-downs
-€13,649
Other operating charges
+€20,181
Financial income
+€10,419
Financial charges
-€2,688
Taxes
-€38,399
Result 2025
€174,183
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
+€121,386
Investment
-€69,981
Financing
+€52,248
Cash 2024
€772,096
From operations (derived)
+€121,386
Net result for the year
+€174,183
Depreciation
+€162,552
Receivables after one year
-€251,000
Stocks and contracts
-€13,874
Receivables within one year
+€339,142
Deferred charges and accrued income
-€1,532
Trade debts
-€306,944
Tax, wage and social debts
+€24,861
Other debts
-€928
Accrued charges and deferred income
-€5,073
Investment (derived)
-€69,981
Investment in fixed assets (net)
-€67,650
Current investments
-€2,331
Financing
+€52,248
Debts after one year
+€25,940
Current portion of long-term debt
+€27,431
Contributions, distributions and other
-€1,123
Cash 2025
€875,750
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,988,833 | €3,927,180 | -€61,653 | -1.5% |
| Fixed assets | 21/28 | €792,914 | €698,012 | -€94,902 | -12.0% |
| Tangible fixed assets | 22/27 | €647,914 | €673,012 | +€25,098 | +3.9% |
| Land and buildings | 22 | €218,899 | €174,521 | -€44,378 | -20.3% |
| Plant, machinery and equipment | 23 | €33,355 | €20,982 | -€12,372 | -37.1% |
| Furniture and vehicles | 24 | €395,660 | €477,508 | +€81,848 | +20.7% |
| Financial fixed assets | 28 | €145,000 | €25,000 | -€120,000 | -82.8% |
| Current assets | 29/58 | €3,195,919 | €3,229,168 | +€33,249 | +1.0% |
| Amounts receivable after more than one year | 29 | - | €251,000 | +€251,000 | |
| Other amounts receivable | 291 | - | €251,000 | +€251,000 | |
| Stocks and contracts in progress | 3 | €39,397 | €53,271 | +€13,874 | +35.2% |
| Stocks | 30/36 | €39,397 | €53,271 | +€13,874 | +35.2% |
| Amounts receivable within one year | 40/41 | €2,331,412 | €1,992,270 | -€339,142 | -14.5% |
| Trade receivables | 40 | €1,941,731 | €1,032,211 | -€909,521 | -46.8% |
| Other amounts receivable | 41 | €389,681 | €960,060 | +€570,379 | +146% |
| Current investments | 50/53 | €3,821 | €6,152 | +€2,331 | +61.0% |
| Cash at bank and in hand | 54/58 | €772,096 | €875,750 | +€103,654 | +13.4% |
| Deferred charges and accrued income | 490/1 | €49,193 | €50,725 | +€1,532 | +3.1% |
| Total equity and liabilities | 10/49 | €3,988,833 | €3,927,180 | -€61,653 | -1.5% |
| Equity | 10/15 | €2,928,702 | €3,101,762 | +€173,060 | +5.9% |
| 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 | €1,293,815 | €1,329,600 | +€35,785 | +2.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €132,615 | €168,400 | +€35,785 | +27.0% |
| Distributable reserves | 133 | €1,155,000 | €1,155,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,570,446 | €1,708,843 | +€138,398 | +8.8% |
| Investment grants | 15 | €2,442 | €1,319 | -€1,123 | -46.0% |
| Amounts payable | 17/49 | €1,060,131 | €825,418 | -€234,713 | -22.1% |
| Amounts payable after more than one year | 17 | €160,419 | €186,359 | +€25,940 | +16.2% |
| Financial debts | 170/4 | €160,419 | €186,359 | +€25,940 | +16.2% |
| Amounts payable within one year | 42/48 | €894,639 | €639,059 | -€255,581 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €73,834 | €101,265 | +€27,431 | +37.2% |
| Trade debts | 44 | €711,505 | €404,561 | -€306,944 | -43.1% |
| Suppliers | 440/4 | €711,505 | €404,561 | -€306,944 | -43.1% |
| Taxes, remuneration and social security | 45 | €108,372 | €133,233 | +€24,861 | +22.9% |
| Taxes | 450/3 | €22,624 | €33,328 | +€10,704 | +47.3% |
| Remuneration and social security | 454/9 | €85,748 | €99,905 | +€14,157 | +16.5% |
| Other amounts payable | 47/48 | €928 | €0 | -€928 | -100% |
| Accrued charges and deferred income | 492/3 | €5,073 | €0 | -€5,073 | -100% |
| Non-recurring operating income | 76A | €13,596 | €31,277 | +€17,681 | +130% |
| Remuneration, social security and pensions | 62 | €660,245 | €697,691 | +€37,446 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,500 | €162,552 | +€4,052 | +2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,735 | €42,384 | +€13,649 | +47.5% |
| Other operating charges | 640/8 | €73,191 | €53,010 | -€20,181 | -27.6% |
| Gross operating margin | 9900 | €1,052,918 | €1,186,507 | +€133,589 | +12.7% |
| Operating profit (loss) | 9901 | €132,247 | €230,870 | +€98,623 | +74.6% |
| Financial income | 75/76B | €13,782 | €24,201 | +€10,419 | +75.6% |
| Recurring financial income | 75 | €13,782 | €24,201 | +€10,419 | +75.6% |
| Financial charges | 65/66B | €14,591 | €17,279 | +€2,688 | +18.4% |
| Recurring financial charges | 65 | €14,591 | €17,279 | +€2,688 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €131,437 | €237,792 | +€106,354 | +80.9% |
| Income taxes | 67/77 | €25,210 | €63,609 | +€38,399 | +152% |
| Profit (loss) for the period | 9904 | €106,227 | €174,183 | +€67,955 | +64.0% |
| Transfer to tax-exempt reserves | 689 | €52,625 | €35,785 | -€16,840 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,602 | €138,398 | +€84,795 | +158% |
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 25 October 2026 via checked.be.