VAN DIJCK-SCHOLS: 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-SCHOLS
Largest movements
- Cash +€763,154
up €763,154 (+3,179%), from €24,009 to €787,162
mainly Current investments (+€736,355) and Depreciation (+€38,228)
- Current investments -€736,355
down €736,355 (-68.3%), from €1.1m to €341,940
- Tangible fixed assets -€38,228
down €38,228 (-7.5%), from €511,337 to €473,109
of which Land and buildings: -€33,757
- Profit (loss) carried forward +€25,002
up €25,002 (+42.0%), from -€59,538 to -€34,537
- Trade debts -€24,289
down €24,289 (-67.9%), from €35,748 to €11,460
- Gross operating margin +€46,795
up €46,795, from -€3,044 to €43,751
- Financial income +€3,736
up €3,736 (+19.5%), from €19,148 to €22,885
- Other operating charges -€1,410
down €1,410 (-32.0%), from €4,409 to €2,999
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 | €2,084,116 | €2,085,852 | +€1,736 | +0.1% |
| Fixed assets | 21/28 | €511,337 | €473,109 | -€38,228 | -7.5% |
| Tangible fixed assets | 22/27 | €511,337 | €473,109 | -€38,228 | -7.5% |
| Land and buildings | 22 | €496,068 | €462,311 | -€33,757 | -6.8% |
| Plant, machinery and equipment | 23 | €15,269 | €10,798 | -€4,471 | -29.3% |
| Current assets | 29/58 | €1,572,779 | €1,612,743 | +€39,964 | +2.5% |
| Amounts receivable within one year | 40/41 | €468,929 | €478,628 | +€9,699 | +2.1% |
| Other amounts receivable | 41 | €468,929 | €478,628 | +€9,699 | +2.1% |
| Current investments | 50/53 | €1,078,294 | €341,940 | -€736,355 | -68.3% |
| Cash at bank and in hand | 54/58 | €24,009 | €787,162 | +€763,154 | +3,179% |
| Deferred charges and accrued income | 490/1 | €1,547 | €5,013 | +€3,466 | +224% |
| Total equity and liabilities | 10/49 | €2,084,116 | €2,085,852 | +€1,736 | +0.1% |
| Equity | 10/15 | €2,048,367 | €2,073,369 | +€25,002 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,101,705 | €2,101,705 | = | 0.0% |
| Distributable reserves | 133 | €2,101,705 | €2,101,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,538 | -€34,537 | +€25,002 | +42.0% |
| Amounts payable | 17/49 | €35,749 | €12,483 | -€23,266 | -65.1% |
| Amounts payable within one year | 42/48 | €35,749 | €11,460 | -€24,289 | -67.9% |
| Financial debts | 43 | €0 | €0 | -€0 | -100% |
| Credit institutions | 430/8 | €0 | €0 | -€0 | -100% |
| Trade debts | 44 | €35,748 | €11,460 | -€24,289 | -67.9% |
| Suppliers | 440/4 | €35,748 | €11,460 | -€24,289 | -67.9% |
| Accrued charges and deferred income | 492/3 | - | €1,024 | +€1,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,501 | €38,228 | -€272 | -0.7% |
| Other operating charges | 640/8 | €4,409 | €2,999 | -€1,410 | -32.0% |
| Gross operating margin | 9900 | -€3,044 | €43,751 | +€46,795 | |
| Operating profit (loss) | 9901 | -€45,954 | €2,524 | +€48,478 | |
| Financial income | 75/76B | €19,148 | €22,885 | +€3,736 | +19.5% |
| Recurring financial income | 75 | €19,148 | €22,885 | +€3,736 | +19.5% |
| Financial charges | 65/66B | €376 | €199 | -€177 | -47.1% |
| Recurring financial charges | 65 | €376 | €199 | -€177 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,181 | €25,210 | +€52,391 | |
| Income taxes | 67/77 | €209 | €209 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€27,389 | €25,002 | +€52,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,389 | €25,002 | +€52,391 |
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 29 October 2026 via checked.be.