VAN DIJCK-VOETS MANAGEMENT: what changed
VAN DIJCK-VOETS MANAGEMENT
Largest movements
- Receivables within one year -€151,453
down €151,453 (-47.2%), from €320,636 to €169,183
of which Other amounts receivable: -€151,111
- Current investments +€128,329
up €128,329 (+63.5%), from €202,250 to €330,579
- Cash -€33,325
down €33,325 (-25.3%), from €131,748 to €98,423
mainly Current investments (-€128,329) and Contributions, distributions and other (-€106,161)
- Tangible fixed assets -€16,941
down €16,941 (-30.6%), from €55,400 to €38,458
of which Furniture and vehicles: -€13,206
- Reserves -€66,892
down €66,892 (-4.8%), from €1.4m to €1.3m
- Gross operating margin +€22,136
up €22,136 (+75.1%), from €29,484 to €51,620
- Financial income +€17,856
up €17,856 (+248%), from €7,190 to €25,046
- Taxes +€9,620
up €9,620 (+124%), from €7,741 to €17,361
- Depreciation +€7,283
up €7,283 (+75.4%), from €9,659 to €16,941
- Financial charges -€598
down €598 (-26.9%), from €2,225 to €1,627
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,412,475 | €1,340,016 | -€72,459 | -5.1% |
| Fixed assets | 21/28 | €56,817 | €39,876 | -€16,941 | -29.8% |
| Tangible fixed assets | 22/27 | €55,400 | €38,458 | -€16,941 | -30.6% |
| Plant, machinery and equipment | 23 | €11,531 | €8,715 | -€2,816 | -24.4% |
| Furniture and vehicles | 24 | €37,506 | €24,300 | -€13,206 | -35.2% |
| Other tangible fixed assets | 26 | €6,363 | €5,443 | -€919 | -14.4% |
| Financial fixed assets | 28 | €1,418 | €1,418 | = | 0.0% |
| Current assets | 29/58 | €1,355,658 | €1,300,140 | -€55,518 | -4.1% |
| Amounts receivable after more than one year | 29 | €700,000 | €700,000 | = | 0.0% |
| Other amounts receivable | 291 | €700,000 | €700,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €320,636 | €169,183 | -€151,453 | -47.2% |
| Trade receivables | 40 | €27,333 | €26,991 | -€342 | -1.3% |
| Other amounts receivable | 41 | €293,303 | €142,192 | -€151,111 | -51.5% |
| Current investments | 50/53 | €202,250 | €330,579 | +€128,329 | +63.5% |
| Cash at bank and in hand | 54/58 | €131,748 | €98,423 | -€33,325 | -25.3% |
| Deferred charges and accrued income | 490/1 | €1,023 | €1,955 | +€932 | +91.1% |
| Total equity and liabilities | 10/49 | €1,412,475 | €1,340,016 | -€72,459 | -5.1% |
| Equity | 10/15 | €1,396,627 | €1,329,735 | -€66,892 | -4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,390,427 | €1,323,535 | -€66,892 | -4.8% |
| Distributable reserves | 133 | €1,390,427 | €1,323,535 | -€66,892 | -4.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,848 | €10,281 | -€5,567 | -35.1% |
| Amounts payable within one year | 42/48 | €14,148 | €7,078 | -€7,071 | -50.0% |
| Financial debts | 43 | €10,000 | €0 | -€10,000 | -100% |
| Credit institutions | 430/8 | €10,000 | €0 | -€10,000 | -100% |
| Trade debts | 44 | €1,116 | €1,183 | +€67 | +6.0% |
| Suppliers | 440/4 | €1,116 | €1,183 | +€67 | +6.0% |
| Taxes, remuneration and social security | 45 | €3,032 | €5,894 | +€2,862 | +94.4% |
| Taxes | 450/3 | €3,032 | €5,894 | +€2,862 | +94.4% |
| Accrued charges and deferred income | 492/3 | €1,700 | €3,204 | +€1,504 | +88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,659 | €16,941 | +€7,283 | +75.4% |
| Other operating charges | 640/8 | €1,368 | €1,466 | +€99 | +7.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €29,484 | €51,620 | +€22,136 | +75.1% |
| Operating profit (loss) | 9901 | €18,458 | €33,212 | +€14,755 | +79.9% |
| Financial income | 75/76B | €7,190 | €25,046 | +€17,856 | +248% |
| Recurring financial income | 75 | €7,190 | €25,046 | +€17,856 | +248% |
| Financial charges | 65/66B | €2,225 | €1,627 | -€598 | -26.9% |
| Recurring financial charges | 65 | €2,225 | €1,627 | -€598 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €23,422 | €56,631 | +€33,209 | +142% |
| Income taxes | 67/77 | €7,741 | €17,361 | +€9,620 | +124% |
| Profit (loss) for the period | 9904 | €15,681 | €39,269 | +€23,588 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €15,681 | €39,269 | +€23,588 | +150% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.