Van Dijck Klima: 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 Klima
Largest movements
- Stocks and contracts -€19,740
down €19,740 (-51.8%), from €38,091 to €18,351
- Receivables within one year +€19,465
up €19,465 (+10.5%), from €184,923 to €204,388
of which Trade receivables: +€16,835
- Cash +€18,860
up €18,860 (+31.6%), from €59,691 to €78,552
mainly Net result for the year (+€160,920) and Other debts (+€72,629)
- Tangible fixed assets -€12,110
down €12,110 (-34.6%), from €35,006 to €22,896
of which Furniture and vehicles: -€10,988
- Other debts +€72,629
up €72,629 (+33.7%), from €215,784 to €288,413
- Profit (loss) carried forward -€60,586
down €60,586 (-100%), from €60,586 to €0
- Tax, wage and social debts -€5,923
down €5,923 (-100%), from €5,923 to €0
of which Taxes: -€5,923
- Gross operating margin +€48,280
up €48,280 (+27.9%), from €172,806 to €221,086
- Taxes +€13,016
up €13,016 (+37.3%), from €34,923 to €47,940
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 | €320,956 | €327,689 | +€6,733 | +2.1% |
| Fixed assets | 21/28 | €35,006 | €22,896 | -€12,110 | -34.6% |
| Tangible fixed assets | 22/27 | €35,006 | €22,896 | -€12,110 | -34.6% |
| Plant, machinery and equipment | 23 | €4,786 | €3,664 | -€1,122 | -23.4% |
| Furniture and vehicles | 24 | €30,220 | €19,232 | -€10,988 | -36.4% |
| Current assets | 29/58 | €285,950 | €304,793 | +€18,843 | +6.6% |
| Stocks and contracts in progress | 3 | €38,091 | €18,351 | -€19,740 | -51.8% |
| Stocks | 30/36 | €38,091 | €18,351 | -€19,740 | -51.8% |
| Amounts receivable within one year | 40/41 | €184,923 | €204,388 | +€19,465 | +10.5% |
| Trade receivables | 40 | €172,696 | €189,531 | +€16,835 | +9.7% |
| Other amounts receivable | 41 | €12,227 | €14,857 | +€2,630 | +21.5% |
| Cash at bank and in hand | 54/58 | €59,691 | €78,552 | +€18,860 | +31.6% |
| Deferred charges and accrued income | 490/1 | €3,244 | €3,502 | +€258 | +7.9% |
| Total equity and liabilities | 10/49 | €320,956 | €327,689 | +€6,733 | +2.1% |
| Equity | 10/15 | €61,086 | €500 | -€60,586 | -99.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,586 | €0 | -€60,586 | -100% |
| Amounts payable | 17/49 | €259,870 | €327,189 | +€67,319 | +25.9% |
| Amounts payable within one year | 42/48 | €259,870 | €327,189 | +€67,319 | +25.9% |
| Trade debts | 44 | €38,163 | €38,776 | +€613 | +1.6% |
| Suppliers | 440/4 | €38,163 | €38,776 | +€613 | +1.6% |
| Taxes, remuneration and social security | 45 | €5,923 | €0 | -€5,923 | -100% |
| Taxes | 450/3 | €5,923 | €0 | -€5,923 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €215,784 | €288,413 | +€72,629 | +33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,245 | €12,110 | -€135 | -1.1% |
| Other operating charges | 640/8 | €967 | €1,584 | +€617 | +63.8% |
| Gross operating margin | 9900 | €172,806 | €221,086 | +€48,280 | +27.9% |
| Operating profit (loss) | 9901 | €159,595 | €207,393 | +€47,798 | +29.9% |
| Financial income | 75/76B | €0 | €1,653 | +€1,653 | |
| Recurring financial income | 75 | €0 | €1,653 | +€1,653 | |
| Financial charges | 65/66B | €279 | €187 | -€93 | -33.2% |
| Recurring financial charges | 65 | €279 | €187 | -€93 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €159,316 | €208,860 | +€49,544 | +31.1% |
| Income taxes | 67/77 | €34,923 | €47,940 | +€13,016 | +37.3% |
| Profit (loss) for the period | 9904 | €124,392 | €160,920 | +€36,528 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €124,392 | €160,920 | +€36,528 | +29.4% |
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 23 October 2026 via checked.be.