VAN DIJCK H&M: what changed
What changed
VAN DIJCK H&M
NACE 01.461, Pig breeding farms
filed annual accounts (NBB)
Net result for the year
-€925,313
2024 · €663,850-€1.6m
Equity
€63,917
2024 · €989,230-€925,313
Cash
€164,587
2024 · €64,692+€99,895
Balance sheet total
€2.1m
2024 · €3.7m-€1.6m
Largest movements
Assets
- Financial fixed assets -€1.1m
down €1.1m (-93.4%), from €1.2m to €79,788
- Receivables within one year -€361,151
down €361,151 (-52.1%), from €693,639 to €332,488
of which Trade receivables: -€403,228
- Tangible fixed assets -€144,501
down €144,501 (-11.6%), from €1.2m to €1.1m
of which Land and buildings: -€161,397
- Cash +€99,895
up €99,895 (+154%), from €64,692 to €164,587
mainly Investment in fixed assets (net) (+€1.1m) and Other debts (+€987,449)
Equity and liabilities
- Short-term financial debts -€1.4m
down €1.4m (-100%), from €1.4m to €0
- Other debts +€987,449
up €987,449 (+1,103%), from €89,554 to €1.1m
- Profit (loss) carried forward -€754,857
down €754,857, from €0 to -€754,857
- Current portion of long-term debt -€288,667
down €288,667 (-70.0%), from €412,412 to €123,746
- Debts after one year +€172,129
up €172,129 (+37.7%), from €456,243 to €628,372
Income statement
- Financial charges +€1.0m
up €1.0m (+954%), from €108,976 to €1.1m
of which Non-recurring financial charges: +€1.1m
- Gross operating margin -€576,405
down €576,405 (-55.6%), from €1.0m to €460,501
- Staff costs -€12,367
down €12,367 (-19.8%), from €62,380 to €50,013
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€663,850
Gross operating margin
-€576,405
Staff costs
+€12,367
Depreciation
+€1,786
Other operating charges
-€856
Other operating items
+€4,300
Financial income
+€3,540
Financial charges
-€1.0m
Taxes
+€5,546
Result 2025
-€925,313
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€544,828
Investment
+€1.1m
Financing
-€1.5m
Cash 2024
€64,692
From operations (derived)
+€544,828
Net result for the year
-€925,313
Depreciation
+€184,676
Stocks and contracts
+€22,522
Receivables within one year
+€361,151
Smaller working-capital items
-€2,150
Trade debts
-€68,437
Tax, wage and social debts
-€15,069
Other debts
+€987,449
Investment (derived)
+€1.1m
Investment in fixed assets (net)
+€1.1m
Financing
-€1.5m
Debts after one year
+€172,129
Current portion of long-term debt
-€288,667
Short-term financial debts
-€1.4m
Cash 2025
€164,587
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,701,456 | €2,149,679 | -€1.6m | -41.9% |
| Fixed assets | 21/28 | €2,455,645 | €1,184,364 | -€1.3m | -51.8% |
| Intangible fixed assets | 21 | €3,385 | €1,605 | -€1,780 | -52.6% |
| Tangible fixed assets | 22/27 | €1,247,473 | €1,102,972 | -€144,501 | -11.6% |
| Land and buildings | 22 | €1,200,126 | €1,038,728 | -€161,397 | -13.4% |
| Plant, machinery and equipment | 23 | €47,347 | €33,661 | -€13,686 | -28.9% |
| Furniture and vehicles | 24 | - | €30,583 | +€30,583 | |
| Financial fixed assets | 28 | €1,204,788 | €79,788 | -€1.1m | -93.4% |
| Current assets | 29/58 | €1,245,811 | €965,315 | -€280,496 | -22.5% |
| Stocks and contracts in progress | 3 | €475,659 | €453,137 | -€22,522 | -4.7% |
| Stocks | 30/36 | €475,659 | €453,137 | -€22,522 | -4.7% |
| Amounts receivable within one year | 40/41 | €693,639 | €332,488 | -€361,151 | -52.1% |
| Trade receivables | 40 | €445,480 | €42,252 | -€403,228 | -90.5% |
| Other amounts receivable | 41 | €248,159 | €290,236 | +€42,077 | +17.0% |
| Cash at bank and in hand | 54/58 | €64,692 | €164,587 | +€99,895 | +154% |
| Deferred charges and accrued income | 490/1 | €11,821 | €15,103 | +€3,281 | +27.8% |
| Total equity and liabilities | 10/49 | €3,701,456 | €2,149,679 | -€1.6m | -41.9% |
| Equity | 10/15 | €989,230 | €63,917 | -€925,313 | -93.5% |
| Contributions | 10/11 | €358,650 | €358,650 | = | 0.0% |
| Revaluation surpluses | 12 | €485,770 | €404,660 | -€81,109 | -16.7% |
| Reserves | 13 | €144,810 | €55,463 | -€89,347 | -61.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €144,810 | €55,463 | -€89,347 | -61.7% |
| Profit (loss) carried forward | 14 | €0 | -€754,857 | -€754,857 | |
| Amounts payable | 17/49 | €2,712,226 | €2,085,762 | -€626,464 | -23.1% |
| Amounts payable after more than one year | 17 | €456,243 | €628,372 | +€172,129 | +37.7% |
| Financial debts | 170/4 | €456,243 | €628,372 | +€172,129 | +37.7% |
| Amounts payable within one year | 42/48 | €2,254,496 | €1,454,772 | -€799,724 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €412,412 | €123,746 | -€288,667 | -70.0% |
| Financial debts | 43 | €1,415,000 | €0 | -€1.4m | -100% |
| Credit institutions | 430/8 | €1,415,000 | €0 | -€1.4m | -100% |
| Trade debts | 44 | €316,362 | €247,925 | -€68,437 | -21.6% |
| Suppliers | 440/4 | €316,362 | €247,925 | -€68,437 | -21.6% |
| Taxes, remuneration and social security | 45 | €21,168 | €6,099 | -€15,069 | -71.2% |
| Taxes | 450/3 | €13,141 | €54 | -€13,087 | -99.6% |
| Remuneration and social security | 454/9 | €8,027 | €6,045 | -€1,982 | -24.7% |
| Other amounts payable | 47/48 | €89,554 | €1,077,003 | +€987,449 | +1,103% |
| Accrued charges and deferred income | 492/3 | €1,487 | €2,618 | +€1,131 | +76.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €62,380 | €50,013 | -€12,367 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186,462 | €184,676 | -€1,786 | -1.0% |
| Other operating charges | 640/8 | €5,593 | €6,449 | +€856 | +15.3% |
| Non-recurring operating charges | 66A | €4,300 | €0 | -€4,300 | -100% |
| Gross operating margin | 9900 | €1,036,906 | €460,501 | -€576,405 | -55.6% |
| Operating profit (loss) | 9901 | €778,171 | €219,363 | -€558,808 | -71.8% |
| Financial income | 75/76B | €202 | €3,742 | +€3,540 | +1,752% |
| Recurring financial income | 75 | €202 | €3,742 | +€3,540 | +1,752% |
| Financial charges | 65/66B | €108,976 | €1,148,418 | +€1.0m | +954% |
| Recurring financial charges | 65 | €108,976 | €74,218 | -€34,758 | -31.9% |
| Non-recurring financial charges | 66B | - | €1,074,200 | +€1.1m | |
| Profit (loss) for the period before taxes | 9903 | €669,397 | -€925,313 | -€1.6m | |
| Income taxes | 67/77 | €5,546 | €0 | -€5,546 | -100% |
| Profit (loss) for the period | 9904 | €663,850 | -€925,313 | -€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €663,850 | -€925,313 | -€1.6m |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.