VAN DIJCK MERKSPLAS: 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 MERKSPLAS
Largest movements
- Current investments -€449,315
down €449,315 (-18.3%), from €2.4m to €2.0m
- Cash +€315,378
up €315,378 (+48.8%), from €645,894 to €961,272
mainly Current investments (+€449,315) and Net result for the year (+€192,404)
- Receivables within one year +€270,199
up €270,199 (+130%), from €207,460 to €477,659
of which Other amounts receivable: +€139,897
- Tangible fixed assets -€99,363
down €99,363 (-5.3%), from €1.9m to €1.8m
of which Land and buildings: -€69,012
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€124,423
up €124,423, from -€124,204 to €219
- Write-downs -€106,705
down €106,705 (-100%), from €106,705 to €0
- Gross operating margin -€82,716
down €82,716 (-18.0%), from €460,743 to €378,027
- Other operating charges -€40,882
down €40,882 (-35.2%), from €116,022 to €75,140
- Taxes +€35,091
up €35,091 (+103%), from €34,205 to €69,296
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 | €5,225,273 | €5,247,120 | +€21,847 | +0.4% |
| Fixed assets | 21/28 | €1,882,367 | €1,783,004 | -€99,363 | -5.3% |
| Tangible fixed assets | 22/27 | €1,882,367 | €1,783,004 | -€99,363 | -5.3% |
| Land and buildings | 22 | €1,781,001 | €1,711,988 | -€69,012 | -3.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €101,367 | €71,016 | -€30,351 | -29.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €3,342,905 | €3,464,116 | +€121,211 | +3.6% |
| Stocks and contracts in progress | 3 | €351 | €3,137 | +€2,786 | +793% |
| Stocks | 30/36 | €351 | €3,137 | +€2,786 | +793% |
| Amounts receivable within one year | 40/41 | €207,460 | €477,659 | +€270,199 | +130% |
| Trade receivables | 40 | €64,009 | €194,310 | +€130,301 | +204% |
| Other amounts receivable | 41 | €143,451 | €283,348 | +€139,897 | +97.5% |
| Current investments | 50/53 | €2,449,315 | €2,000,000 | -€449,315 | -18.3% |
| Cash at bank and in hand | 54/58 | €645,894 | €961,272 | +€315,378 | +48.8% |
| Deferred charges and accrued income | 490/1 | €39,885 | €22,049 | -€17,836 | -44.7% |
| Total equity and liabilities | 10/49 | €5,225,273 | €5,247,120 | +€21,847 | +0.4% |
| Equity | 10/15 | €4,913,338 | €4,915,741 | +€2,404 | 0.0% |
| 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 | €4,851,338 | €4,853,741 | +€2,404 | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €194,816 | €194,816 | = | 0.0% |
| Distributable reserves | 133 | €4,650,321 | €4,652,725 | +€2,404 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €311,935 | €331,379 | +€19,444 | +6.2% |
| Amounts payable within one year | 42/48 | €311,935 | €331,379 | +€19,444 | +6.2% |
| Trade debts | 44 | €110,918 | €134,331 | +€23,413 | +21.1% |
| Suppliers | 440/4 | €110,918 | €134,331 | +€23,413 | +21.1% |
| Taxes, remuneration and social security | 45 | €1,017 | €1,168 | +€150 | +14.8% |
| Taxes | 450/3 | €1,017 | €1,168 | +€150 | +14.8% |
| Other amounts payable | 47/48 | €200,000 | €195,880 | -€4,120 | -2.1% |
| Non-recurring operating income | 76A | €10,450 | €0 | -€10,450 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,932 | €99,363 | -€20,569 | -17.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €106,705 | €0 | -€106,705 | -100% |
| Other operating charges | 640/8 | €116,022 | €75,140 | -€40,882 | -35.2% |
| Gross operating margin | 9900 | €460,743 | €378,027 | -€82,716 | -18.0% |
| Operating profit (loss) | 9901 | €118,083 | €203,523 | +€85,440 | +72.4% |
| Financial income | 75/76B | €29,721 | €58,395 | +€28,674 | +96.5% |
| Recurring financial income | 75 | €29,721 | €58,395 | +€28,674 | +96.5% |
| Financial charges | 65/66B | -€124,204 | €219 | +€124,423 | |
| Recurring financial charges | 65 | -€124,204 | €219 | +€124,423 | |
| Profit (loss) for the period before taxes | 9903 | €272,008 | €261,700 | -€10,309 | -3.8% |
| Income taxes | 67/77 | €34,205 | €69,296 | +€35,091 | +103% |
| Profit (loss) for the period | 9904 | €237,803 | €192,404 | -€45,399 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €237,803 | €192,404 | -€45,399 | -19.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.