Van Dijck Stef: 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 Stef
Largest movements
- Cash +€46,434
up €46,434 (+35.3%), from €131,670 to €178,105
mainly Other debts (+€110,614) and Net result for the year (+€63,641)
- Tangible fixed assets +€7,771
new in 2025: €7,771
- Receivables within one year +€5,015
up €5,015 (+20.1%), from €25,009 to €30,024
of which Trade receivables: +€3,566
- Other debts +€110,614
new in 2025: €110,614
- Profit (loss) carried forward -€76,883
down €76,883 (-54.7%), from €140,524 to €63,641
- Tax, wage and social debts +€27,840
up €27,840 (+218%), from €12,742 to €40,582
- Gross operating margin -€17,216
down €17,216 (-17.4%), from €98,872 to €81,655
- Taxes -€3,728
down €3,728 (-17.7%), from €21,048 to €17,320
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 | €157,489 | €218,445 | +€60,956 | +38.7% |
| Fixed assets | 21/28 | - | €8,771 | +€8,771 | |
| Tangible fixed assets | 22/27 | - | €7,771 | +€7,771 | |
| Land and buildings | 22 | - | €7,771 | +€7,771 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €157,489 | €209,674 | +€52,185 | +33.1% |
| Amounts receivable within one year | 40/41 | €25,009 | €30,024 | +€5,015 | +20.1% |
| Trade receivables | 40 | €19,058 | €22,624 | +€3,566 | +18.7% |
| Other amounts receivable | 41 | €5,951 | €7,400 | +€1,449 | +24.3% |
| Cash at bank and in hand | 54/58 | €131,670 | €178,105 | +€46,434 | +35.3% |
| Deferred charges and accrued income | 490/1 | €810 | €1,545 | +€735 | +90.8% |
| Total equity and liabilities | 10/49 | €157,489 | €218,445 | +€60,956 | +38.7% |
| Equity | 10/15 | €143,524 | €66,641 | -€76,883 | -53.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,524 | €63,641 | -€76,883 | -54.7% |
| Amounts payable | 17/49 | €13,965 | €151,803 | +€137,838 | +987% |
| Amounts payable within one year | 42/48 | €13,965 | €151,196 | +€137,231 | +983% |
| Trade debts | 44 | €1,223 | - | -€1,223 | |
| Suppliers | 440/4 | €1,223 | - | -€1,223 | |
| Taxes, remuneration and social security | 45 | €12,742 | €40,582 | +€27,840 | +218% |
| Taxes | 450/3 | €12,742 | €40,582 | +€27,840 | +218% |
| Other amounts payable | 47/48 | - | €110,614 | +€110,614 | |
| Accrued charges and deferred income | 492/3 | - | €608 | +€608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2 | +€2 | |
| Other operating charges | 640/8 | €525 | €521 | -€3 | -0.6% |
| Gross operating margin | 9900 | €98,872 | €81,655 | -€17,216 | -17.4% |
| Operating profit (loss) | 9901 | €98,347 | €81,132 | -€17,215 | -17.5% |
| Financial charges | 65/66B | €199 | €171 | -€28 | -13.9% |
| Recurring financial charges | 65 | €199 | €171 | -€28 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €98,148 | €80,961 | -€17,187 | -17.5% |
| Income taxes | 67/77 | €21,048 | €17,320 | -€3,728 | -17.7% |
| Profit (loss) for the period | 9904 | €77,101 | €63,641 | -€13,459 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,101 | €63,641 | -€13,459 | -17.5% |
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 14 October 2026 via checked.be.