VAN DIJK & Co: 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 DIJK & Co
Largest movements
- Receivables within one year +€743,341
up €743,341 (+588%), from €126,369 to €869,710
of which Trade receivables: +€374,937
- Current investments +€489,681
new in 2025: €489,681
- Cash -€274,221
down €274,221 (-26.2%), from €1.0m to €772,928
mainly Receivables within one year (-€743,341) and Current investments (-€489,681)
- Tangible fixed assets +€36,926
up €36,926 (+17.2%), from €215,251 to €252,177
of which Land and buildings: +€38,371
- Reserves +€983,758
up €983,758 (+130%), from €758,986 to €1.7m
of which Distributable reserves: +€983,758
- Tax, wage and social debts +€27,546
up €27,546 (+13.8%), from €199,832 to €227,378
- Gross operating margin +€691,673
up €691,673 (+89.8%), from €770,058 to €1.5m
- Taxes +€224,964
up €224,964 (+99.2%), from €226,723 to €451,687
- Financial income +€51,738
up €51,738 (+460%), from €11,259 to €62,997
- Financial charges +€36,262
up €36,262 (+363%), from €9,985 to €46,247
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 | €1,389,294 | €2,385,121 | +€995,828 | +71.7% |
| Fixed assets | 21/28 | €215,251 | €252,177 | +€36,926 | +17.2% |
| Tangible fixed assets | 22/27 | €215,251 | €252,177 | +€36,926 | +17.2% |
| Land and buildings | 22 | €209,638 | €248,009 | +€38,371 | +18.3% |
| Plant, machinery and equipment | 23 | €2,344 | €1,839 | -€505 | -21.5% |
| Furniture and vehicles | 24 | €3,269 | €2,329 | -€940 | -28.8% |
| Current assets | 29/58 | €1,174,043 | €2,132,944 | +€958,902 | +81.7% |
| Amounts receivable within one year | 40/41 | €126,369 | €869,710 | +€743,341 | +588% |
| Trade receivables | 40 | €163 | €375,100 | +€374,937 | +230,589% |
| Other amounts receivable | 41 | €126,206 | €494,610 | +€368,404 | +292% |
| Current investments | 50/53 | - | €489,681 | +€489,681 | |
| Cash at bank and in hand | 54/58 | €1,047,149 | €772,928 | -€274,221 | -26.2% |
| Deferred charges and accrued income | 490/1 | €525 | €626 | +€101 | +19.2% |
| Total equity and liabilities | 10/49 | €1,389,294 | €2,385,121 | +€995,828 | +71.7% |
| Equity | 10/15 | €1,071,154 | €2,054,913 | +€983,758 | +91.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €758,986 | €1,742,745 | +€983,758 | +130% |
| Tax-exempt reserves | 132 | €37,919 | €37,919 | = | 0.0% |
| Distributable reserves | 133 | €721,068 | €1,704,826 | +€983,758 | +136% |
| Profit (loss) carried forward | 14 | €305,168 | €305,168 | = | 0.0% |
| Amounts payable | 17/49 | €318,140 | €330,209 | +€12,069 | +3.8% |
| Amounts payable after more than one year | 17 | €41,953 | €26,257 | -€15,696 | -37.4% |
| Financial debts | 170/4 | €41,953 | €26,257 | -€15,696 | -37.4% |
| Amounts payable within one year | 42/48 | €215,687 | €243,452 | +€27,765 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €15,696 | €15,696 | = | 0.0% |
| Trade debts | 44 | €159 | €378 | +€220 | +138% |
| Suppliers | 440/4 | €159 | €378 | +€220 | +138% |
| Taxes, remuneration and social security | 45 | €199,832 | €227,378 | +€27,546 | +13.8% |
| Taxes | 450/3 | €199,832 | €227,378 | +€27,546 | +13.8% |
| Accrued charges and deferred income | 492/3 | €60,500 | €60,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,991 | €39,806 | +€1,815 | +4.8% |
| Other operating charges | 640/8 | €1,290 | €3,230 | +€1,940 | +150% |
| Gross operating margin | 9900 | €770,058 | €1,461,731 | +€691,673 | +89.8% |
| Operating profit (loss) | 9901 | €730,777 | €1,418,695 | +€687,918 | +94.1% |
| Financial income | 75/76B | €11,259 | €62,997 | +€51,738 | +460% |
| Recurring financial income | 75 | €11,259 | €62,997 | +€51,738 | +460% |
| Financial charges | 65/66B | €9,985 | €46,247 | +€36,262 | +363% |
| Recurring financial charges | 65 | €9,985 | €46,247 | +€36,262 | +363% |
| Profit (loss) for the period before taxes | 9903 | €732,051 | €1,435,445 | +€703,394 | +96.1% |
| Income taxes | 67/77 | €226,723 | €451,687 | +€224,964 | +99.2% |
| Profit (loss) for the period | 9904 | €505,328 | €983,758 | +€478,430 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €505,328 | €983,758 | +€478,430 | +94.7% |
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 19 October 2026 via checked.be.