VAN DIJL: what changed
Two fiscal 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 DIJL
Largest movements
- Receivables within one year +€91,824
up €91,824 (+144.1%), from €63,737 to €155,560
of which Other amounts receivable: +€70,099
- Cash +€15,554
up €15,554 (+57.0%), from €27,307 to €42,861
mainly Tax, wage and social debts (+€33,219) and Trade debts (+€32,390)
- Tangible fixed assets -€5,345
down €5,345 (-79.4%), from €6,728 to €1,383
- Tax, wage and social debts +€33,219
up €33,219 (+98.1%), from €33,880 to €67,099
of which Remuneration and social security: +€26,066
- Trade debts +€32,390
up €32,390 (+94.7%), from €34,211 to €66,601
- Profit (loss) carried forward +€30,657
up €30,657 (+185.3%), from €16,541 to €47,199
- Other debts +€6,153
up €6,153 (+92.4%), from €6,655 to €12,808
- Turnover +€51,925
up €51,925 (+23.0%), from €225,790 to €277,715
- Gross operating margin +€34,832
up €34,832 (+173.9%), from €20,027 to €54,858
- Purchases and services +€16,626
up €16,626 (+8.1%), from €206,230 to €222,856
- Other operating charges -€7,619
down €7,619 (-84.7%), from €8,992 to €1,373
- Taxes +€7,253
up €7,253 (+282.6%), from €2,566 to €9,819
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,287 | €200,707 | +€102,420 | +104.2% |
| Fixed assets | 21/28 | €6,728 | €1,383 | -€5,345 | -79.4% |
| Tangible fixed assets | 22/27 | €6,728 | €1,383 | -€5,345 | -79.4% |
| Furniture and vehicles | 24 | €6,728 | €1,383 | -€5,345 | -79.4% |
| Current assets | 29/58 | €91,560 | €199,324 | +€107,764 | +117.7% |
| Amounts receivable within one year | 40/41 | €63,737 | €155,560 | +€91,824 | +144.1% |
| Trade receivables | 40 | €28,142 | €49,866 | +€21,724 | +77.2% |
| Other amounts receivable | 41 | €35,595 | €105,694 | +€70,099 | +196.9% |
| Cash at bank and in hand | 54/58 | €27,307 | €42,861 | +€15,554 | +57.0% |
| Deferred charges and accrued income | 490/1 | €516 | €903 | +€387 | +74.9% |
| Total equity and liabilities | 10/49 | €98,287 | €200,707 | +€102,420 | +104.2% |
| Equity | 10/15 | €23,541 | €54,199 | +€30,657 | +130.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,541 | €47,199 | +€30,657 | +185.3% |
| Amounts payable | 17/49 | €74,746 | €146,508 | +€71,762 | +96.0% |
| Amounts payable within one year | 42/48 | €74,746 | €146,508 | +€71,762 | +96.0% |
| Trade debts | 44 | €34,211 | €66,601 | +€32,390 | +94.7% |
| Suppliers | 440/4 | €34,211 | €66,601 | +€32,390 | +94.7% |
| Taxes, remuneration and social security | 45 | €33,880 | €67,099 | +€33,219 | +98.1% |
| Taxes | 450/3 | €6,339 | €13,492 | +€7,154 | +112.9% |
| Remuneration and social security | 454/9 | €27,541 | €53,607 | +€26,066 | +94.6% |
| Other amounts payable | 47/48 | €6,655 | €12,808 | +€6,153 | +92.4% |
| Turnover | 70 | €225,790 | €277,715 | +€51,925 | +23.0% |
| Non-recurring operating income | 76A | €467 | - | -€467 | |
| Goods, raw materials, services and sundry goods | 60/61 | €206,230 | €222,856 | +€16,626 | +8.1% |
| Remuneration, social security and pensions | 62 | - | €6,596 | +€6,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,120 | €5,345 | -€776 | -12.7% |
| Other operating charges | 640/8 | €8,992 | €1,373 | -€7,619 | -84.7% |
| Gross operating margin | 9900 | €20,027 | €54,858 | +€34,832 | +173.9% |
| Operating profit (loss) | 9901 | €4,914 | €41,544 | +€36,630 | +745.4% |
| Financial charges | 65/66B | €985 | €1,068 | +€83 | +8.4% |
| Recurring financial charges | 65 | €985 | €1,068 | +€83 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €3,929 | €40,476 | +€36,548 | +930.3% |
| Income taxes | 67/77 | €2,566 | €9,819 | +€7,253 | +282.6% |
| Profit (loss) for the period | 9904 | €1,363 | €30,657 | +€29,295 | +2149.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,363 | €30,657 | +€29,295 | +2149.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.