VAN DIJCK LTH: 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 LTH
Largest movements
- Cash +€229,915
up €229,915 (+16.7%), from €1.4m to €1.6m
mainly Net result for the year (+€346,060) and Depreciation (+€56,915)
- Receivables within one year +€130,025
up €130,025 (+71.7%), from €181,271 to €311,296
of which Other amounts receivable: +€144,699
- Tangible fixed assets -€56,915
down €56,915 (-12.0%), from €475,905 to €418,990
of which Furniture and vehicles: -€31,330
- Reserves +€346,060
up €346,060 (+17.2%), from €2.0m to €2.4m
of which Non-distributable reserves: +€345,000
- Debts after one year -€33,616
down €33,616 (-34.5%), from €97,469 to €63,853
- Gross operating margin -€39,751
down €39,751 (-6.4%), from €625,474 to €585,723
- Taxes -€15,451
down €15,451 (-8.9%), from €172,702 to €157,251
- Depreciation +€12,031
up €12,031 (+26.8%), from €44,884 to €56,915
- Staff costs -€7,946
down €7,946 (-21.4%), from €37,197 to €29,251
- Financial income -€7,465
down €7,465 (-29.5%), from €25,300 to €17,835
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 | €2,258,094 | €2,561,217 | +€303,123 | +13.4% |
| Fixed assets | 21/28 | €475,905 | €418,990 | -€56,915 | -12.0% |
| Tangible fixed assets | 22/27 | €475,905 | €418,990 | -€56,915 | -12.0% |
| Land and buildings | 22 | €348,887 | €329,391 | -€19,496 | -5.6% |
| Plant, machinery and equipment | 23 | €17,479 | €11,390 | -€6,089 | -34.8% |
| Furniture and vehicles | 24 | €106,389 | €75,059 | -€31,330 | -29.4% |
| Other tangible fixed assets | 26 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €1,782,189 | €2,142,227 | +€360,038 | +20.2% |
| Amounts receivable within one year | 40/41 | €181,271 | €311,296 | +€130,025 | +71.7% |
| Trade receivables | 40 | €58,585 | €43,911 | -€14,674 | -25.0% |
| Other amounts receivable | 41 | €122,686 | €267,386 | +€144,699 | +118% |
| Current investments | 50/53 | €219,501 | €219,501 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,378,733 | €1,608,648 | +€229,915 | +16.7% |
| Deferred charges and accrued income | 490/1 | €2,684 | €2,782 | +€97 | +3.6% |
| Total equity and liabilities | 10/49 | €2,258,094 | €2,561,217 | +€303,123 | +13.4% |
| Equity | 10/15 | €2,036,029 | €2,382,089 | +€346,060 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,017,429 | €2,363,489 | +€346,060 | +17.2% |
| Non-distributable reserves | 130/1 | €1,900,000 | €2,245,000 | +€345,000 | +18.2% |
| Other | 1319 | €1,900,000 | €2,245,000 | +€345,000 | +18.2% |
| Distributable reserves | 133 | €117,429 | €118,489 | +€1,060 | +0.9% |
| Amounts payable | 17/49 | €222,065 | €179,128 | -€42,937 | -19.3% |
| Amounts payable after more than one year | 17 | €97,469 | €63,853 | -€33,616 | -34.5% |
| Financial debts | 170/4 | €97,469 | €63,853 | -€33,616 | -34.5% |
| Amounts payable within one year | 42/48 | €118,690 | €110,296 | -€8,395 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €32,787 | €33,616 | +€829 | +2.5% |
| Trade debts | 44 | €51,196 | €58,901 | +€7,705 | +15.1% |
| Suppliers | 440/4 | €51,196 | €58,901 | +€7,705 | +15.1% |
| Taxes, remuneration and social security | 45 | €28,369 | €6,675 | -€21,694 | -76.5% |
| Taxes | 450/3 | €21,384 | - | -€21,384 | |
| Remuneration and social security | 454/9 | €6,985 | €6,675 | -€310 | -4.4% |
| Other amounts payable | 47/48 | €6,338 | €11,104 | +€4,766 | +75.2% |
| Accrued charges and deferred income | 492/3 | €5,906 | €4,979 | -€926 | -15.7% |
| Remuneration, social security and pensions | 62 | €37,197 | €29,251 | -€7,946 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,884 | €56,915 | +€12,031 | +26.8% |
| Other operating charges | 640/8 | €7,178 | €7,347 | +€168 | +2.3% |
| Gross operating margin | 9900 | €625,474 | €585,723 | -€39,751 | -6.4% |
| Operating profit (loss) | 9901 | €536,215 | €492,210 | -€44,004 | -8.2% |
| Financial income | 75/76B | €25,300 | €17,835 | -€7,465 | -29.5% |
| Recurring financial income | 75 | €25,300 | €17,835 | -€7,465 | -29.5% |
| Financial charges | 65/66B | €12,039 | €6,734 | -€5,305 | -44.1% |
| Recurring financial charges | 65 | €6,735 | €6,734 | -€1 | 0.0% |
| Non-recurring financial charges | 66B | €5,304 | - | -€5,304 | |
| Profit (loss) for the period before taxes | 9903 | €549,475 | €503,311 | -€46,164 | -8.4% |
| Income taxes | 67/77 | €172,702 | €157,251 | -€15,451 | -8.9% |
| Profit (loss) for the period | 9904 | €376,773 | €346,060 | -€30,713 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €376,773 | €346,060 | -€30,713 | -8.2% |
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.