VAN DIJLE: 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 DIJLE
Largest movements
- Tangible fixed assets +€1.5m
up €1.5m (+111.0%), from €1.3m to €2.8m
of which Land and buildings: +€1.6m
- Receivables within one year -€744,106
down €744,106 (-75.0%), from €991,488 to €247,382
of which Trade receivables: -€725,296
- Cash +€516,349
up €516,349 (+600.4%), from €85,998 to €602,347
mainly Debts after one year (+€1.1m) and Receivables within one year (+€744,106)
- Debts after one year +€1.1m
up €1.1m (+110.1%), from €992,873 to €2.1m
- Trade debts +€65,259
up €65,259 (+17.3%), from €377,209 to €442,468
- Current portion of long-term debt +€64,051
up €64,051 (+12.6%), from €508,073 to €572,123
- Gross operating margin +€459,036
up €459,036 (+23.7%), from €1.9m to €2.4m
- Staff costs +€238,809
up €238,809 (+17.9%), from €1.3m to €1.6m
- Depreciation +€108,032
up €108,032 (+63.8%), from €169,296 to €277,328
- Other operating charges +€73,086
up €73,086 (+24.0%), from €304,065 to €377,151
- Financial charges +€67,091
up €67,091 (+79.3%), from €84,602 to €151,693
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.
Cash bridge derived
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 | €2,418,814 | €3,644,679 | +€1.2m | +50.7% |
| Fixed assets | 21/28 | €1,314,947 | €2,771,369 | +€1.5m | +110.8% |
| Tangible fixed assets | 22/27 | €1,309,682 | €2,762,886 | +€1.5m | +111.0% |
| Land and buildings | 22 | €304,959 | €1,896,643 | +€1.6m | +521.9% |
| Plant, machinery and equipment | 23 | - | €452 | +€452 | |
| Furniture and vehicles | 24 | €36,253 | €49,639 | +€13,386 | +36.9% |
| Leasing and similar rights | 25 | €829,357 | €639,995 | -€189,362 | -22.8% |
| Other tangible fixed assets | 26 | €139,113 | €176,157 | +€37,044 | +26.6% |
| Financial fixed assets | 28 | €5,265 | €8,484 | +€3,218 | +61.1% |
| Current assets | 29/58 | €1,103,868 | €873,310 | -€230,558 | -20.9% |
| Amounts receivable within one year | 40/41 | €991,488 | €247,382 | -€744,106 | -75.0% |
| Trade receivables | 40 | €808,515 | €83,218 | -€725,296 | -89.7% |
| Other amounts receivable | 41 | €182,973 | €164,164 | -€18,809 | -10.3% |
| Cash at bank and in hand | 54/58 | €85,998 | €602,347 | +€516,349 | +600.4% |
| Deferred charges and accrued income | 490/1 | €26,382 | €23,581 | -€2,801 | -10.6% |
| Total equity and liabilities | 10/49 | €2,418,814 | €3,644,679 | +€1.2m | +50.7% |
| Equity | 10/15 | €253,961 | €256,225 | +€2,264 | +0.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,551 | €235,815 | +€2,264 | +1.0% |
| Amounts payable | 17/49 | €2,164,853 | €3,388,454 | +€1.2m | +56.5% |
| Amounts payable after more than one year | 17 | €992,873 | €2,086,267 | +€1.1m | +110.1% |
| Financial debts | 170/4 | €992,873 | €2,086,267 | +€1.1m | +110.1% |
| Amounts payable within one year | 42/48 | €1,171,981 | €1,302,187 | +€130,206 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €508,073 | €572,123 | +€64,051 | +12.6% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €377,209 | €442,468 | +€65,259 | +17.3% |
| Suppliers | 440/4 | €377,209 | €442,468 | +€65,259 | +17.3% |
| Taxes, remuneration and social security | 45 | €57,520 | €86,697 | +€29,177 | +50.7% |
| Taxes | 450/3 | €163 | €695 | +€532 | +325.5% |
| Remuneration and social security | 454/9 | €57,356 | €86,001 | +€28,645 | +49.9% |
| Other amounts payable | 47/48 | €29,180 | €899 | -€28,281 | -96.9% |
| Non-recurring operating income | 76A | - | €106,706 | +€106,706 | |
| Remuneration, social security and pensions | 62 | €1,333,288 | €1,572,096 | +€238,809 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,296 | €277,328 | +€108,032 | +63.8% |
| Other operating charges | 640/8 | €304,065 | €377,151 | +€73,086 | +24.0% |
| Non-recurring operating charges | 66A | - | €224 | +€224 | |
| Gross operating margin | 9900 | €1,938,685 | €2,397,721 | +€459,036 | +23.7% |
| Operating profit (loss) | 9901 | €132,036 | €170,921 | +€38,886 | +29.5% |
| Financial income | 75/76B | €2 | €30 | +€28 | +1265.5% |
| Recurring financial income | 75 | €2 | €30 | +€28 | +1265.5% |
| Financial charges | 65/66B | €84,602 | €151,693 | +€67,091 | +79.3% |
| Recurring financial charges | 65 | €84,602 | €151,693 | +€67,091 | +79.3% |
| Profit (loss) for the period before taxes | 9903 | €47,435 | €19,259 | -€28,177 | -59.4% |
| Income taxes | 67/77 | €9,499 | €16,994 | +€7,496 | +78.9% |
| Profit (loss) for the period | 9904 | €37,937 | €2,264 | -€35,673 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,937 | €2,264 | -€35,673 | -94.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.