VAN DIJCK TOM: 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 TOM
Largest movements
- Receivables within one year +€45,884
up €45,884 (+717%), from €6,395 to €52,280
of which Trade receivables: +€42,225
- Stocks and contracts -€35,316
down €35,316 (-16.8%), from €210,316 to €175,000
- Tangible fixed assets -€15,948
down €15,948 (-34.6%), from €46,153 to €30,205
of which Land and buildings: -€11,950
- Cash +€3,276
up €3,276 (+49.0%), from €6,680 to €9,956
mainly Stocks and contracts (+€35,316) and Net result for the year (+€24,903)
- Reserves +€24,903
up €24,903 (+30.1%), from €82,710 to €107,613
- Other debts -€22,921
down €22,921 (-20.0%), from €114,864 to €91,944
- Debts after one year -€14,089
down €14,089 (-38.6%), from €36,517 to €22,428
- Tax, wage and social debts +€7,814
up €7,814 (+449%), from €1,739 to €9,553
- Gross operating margin +€35,589
up €35,589 (+116%), from €30,706 to €66,295
- Taxes +€12,113
up €12,113 (+2,126%), from €570 to €12,683
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 | €271,677 | €268,323 | -€3,355 | -1.2% |
| Fixed assets | 21/28 | €46,403 | €30,455 | -€15,948 | -34.4% |
| Tangible fixed assets | 22/27 | €46,153 | €30,205 | -€15,948 | -34.6% |
| Land and buildings | 22 | €40,090 | €28,139 | -€11,950 | -29.8% |
| Plant, machinery and equipment | 23 | €6,064 | €2,066 | -€3,998 | -65.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €225,274 | €237,868 | +€12,594 | +5.6% |
| Stocks and contracts in progress | 3 | €210,316 | €175,000 | -€35,316 | -16.8% |
| Stocks | 30/36 | €210,316 | €175,000 | -€35,316 | -16.8% |
| Amounts receivable within one year | 40/41 | €6,395 | €52,280 | +€45,884 | +717% |
| Trade receivables | 40 | €4,389 | €46,614 | +€42,225 | +962% |
| Other amounts receivable | 41 | €2,006 | €5,665 | +€3,659 | +182% |
| Cash at bank and in hand | 54/58 | €6,680 | €9,956 | +€3,276 | +49.0% |
| Deferred charges and accrued income | 490/1 | €1,883 | €632 | -€1,251 | -66.4% |
| Total equity and liabilities | 10/49 | €271,677 | €268,323 | -€3,355 | -1.2% |
| Equity | 10/15 | €101,310 | €126,213 | +€24,903 | +24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,710 | €107,613 | +€24,903 | +30.1% |
| Distributable reserves | 133 | €82,710 | €107,613 | +€24,903 | +30.1% |
| Amounts payable | 17/49 | €170,368 | €142,110 | -€28,257 | -16.6% |
| Amounts payable after more than one year | 17 | €36,517 | €22,428 | -€14,089 | -38.6% |
| Financial debts | 170/4 | €36,517 | €22,428 | -€14,089 | -38.6% |
| Amounts payable within one year | 42/48 | €133,851 | €119,682 | -€14,168 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €13,435 | €12,940 | -€495 | -3.7% |
| Trade debts | 44 | €3,812 | €5,245 | +€1,434 | +37.6% |
| Suppliers | 440/4 | €3,812 | €5,245 | +€1,434 | +37.6% |
| Taxes, remuneration and social security | 45 | €1,739 | €9,553 | +€7,814 | +449% |
| Taxes | 450/3 | €1,739 | €9,553 | +€7,814 | +449% |
| Other amounts payable | 47/48 | €114,864 | €91,944 | -€22,921 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,850 | €17,221 | -€629 | -3.5% |
| Other operating charges | 640/8 | €2,871 | €2,860 | -€11 | -0.4% |
| Gross operating margin | 9900 | €30,706 | €66,295 | +€35,589 | +116% |
| Operating profit (loss) | 9901 | €9,985 | €46,214 | +€36,229 | +363% |
| Financial income | 75/76B | €285 | €849 | +€564 | +198% |
| Recurring financial income | 75 | €285 | €849 | +€564 | +198% |
| Financial charges | 65/66B | €9,332 | €9,477 | +€144 | +1.5% |
| Recurring financial charges | 65 | €9,332 | €9,477 | +€144 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €937 | €37,586 | +€36,649 | +3,910% |
| Income taxes | 67/77 | €570 | €12,683 | +€12,113 | +2,126% |
| Profit (loss) for the period | 9904 | €368 | €24,903 | +€24,535 | +6,675% |
| Profit (loss) for the period to be appropriated | 9905 | €368 | €24,903 | +€24,535 | +6,675% |
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 25 October 2026 via checked.be.