VAN DIJCK KEVIN: 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.
VAN DIJCK KEVIN
Largest movements
- Cash +€56,607
up €56,607 (+648%), from €8,735 to €65,342
mainly Net result for the year (+€31,092) and Other debts (+€25,724)
- Receivables within one year -€22,560
down €22,560 (-66.9%), from €33,726 to €11,166
- Tangible fixed assets -€6,030
down €6,030 (-25.5%), from €23,601 to €17,571
of which Furniture and vehicles: -€5,100
- Other debts +€25,724
up €25,724 (+65.5%), from €39,259 to €64,983
- Trade debts +€1,636
up €1,636 (+166%), from €983 to €2,619
- Gross operating margin +€24,023
up €24,023 (+94.7%), from €25,381 to €49,403
- Taxes +€4,970
up €4,970 (+77.7%), from €6,392 to €11,362
- Depreciation +€3,382
up €3,382 (+128%), from €2,648 to €6,030
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,062 | €94,574 | +€28,512 | +43.2% |
| Fixed assets | 21/28 | €23,601 | €17,571 | -€6,030 | -25.5% |
| Tangible fixed assets | 22/27 | €23,601 | €17,571 | -€6,030 | -25.5% |
| Land and buildings | 22 | €930 | €0 | -€930 | -100% |
| Furniture and vehicles | 24 | €22,671 | €17,571 | -€5,100 | -22.5% |
| Current assets | 29/58 | €42,461 | €77,003 | +€34,542 | +81.3% |
| Amounts receivable within one year | 40/41 | €33,726 | €11,166 | -€22,560 | -66.9% |
| Trade receivables | 40 | €33,726 | €11,166 | -€22,560 | -66.9% |
| Cash at bank and in hand | 54/58 | €8,735 | €65,342 | +€56,607 | +648% |
| Deferred charges and accrued income | 490/1 | - | €495 | +€495 | |
| Total equity and liabilities | 10/49 | €66,062 | €94,574 | +€28,512 | +43.2% |
| Equity | 10/15 | €17,402 | €17,402 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,402 | €15,402 | = | 0.0% |
| Distributable reserves | 133 | €15,402 | €15,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €48,660 | €77,172 | +€28,512 | +58.6% |
| Amounts payable within one year | 42/48 | €48,660 | €76,962 | +€28,302 | +58.2% |
| Trade debts | 44 | €983 | €2,619 | +€1,636 | +166% |
| Suppliers | 440/4 | €983 | €2,619 | +€1,636 | +166% |
| Taxes, remuneration and social security | 45 | €8,418 | €9,360 | +€942 | +11.2% |
| Taxes | 450/3 | €8,418 | €8,110 | -€308 | -3.7% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €39,259 | €64,983 | +€25,724 | +65.5% |
| Accrued charges and deferred income | 492/3 | - | €210 | +€210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,648 | €6,030 | +€3,382 | +128% |
| Other operating charges | 640/8 | €885 | €836 | -€49 | -5.6% |
| Gross operating margin | 9900 | €25,381 | €49,403 | +€24,023 | +94.7% |
| Operating profit (loss) | 9901 | €21,847 | €42,537 | +€20,690 | +94.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5,100% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5,100% |
| Financial charges | 65/66B | €83 | €84 | +€1 | +0.8% |
| Recurring financial charges | 65 | €83 | €84 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €21,764 | €42,454 | +€20,690 | +95.1% |
| Income taxes | 67/77 | €6,392 | €11,362 | +€4,970 | +77.7% |
| Profit (loss) for the period | 9904 | €15,372 | €31,092 | +€15,720 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €15,372 | €31,092 | +€15,720 | +102% |
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 18 October 2026 via checked.be.