VAN DIJLE GROUP: 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 GROUP
Largest movements
- Cash -€5,042
down €5,042 (-18.9%), from €26,739 to €21,697
mainly Debts after one year (-€15,199) and Receivables within one year (-€4,422)
- Receivables within one year +€4,422
up €4,422 (+10.1%), from €43,572 to €47,994
of which Trade receivables: +€4,335
- Stocks and contracts -€3,891
down €3,891 (-3.1%), from €124,757 to €120,866
- Debts after one year -€15,199
down €15,199 (-39.2%), from €38,805 to €23,606
- Trade debts +€6,373
up €6,373 (+152,453%), from €4 to €6,377
- Other operating charges +€5,770
up €5,770 (+4,274%), from €135 to €5,905
- Gross operating margin +€5,005
up €5,005 (+61.3%), from €8,163 to €13,168
- Taxes +€3,759
up €3,759, from -€3,473 to €286
- Financial charges +€296
up €296 (+7.3%), from €4,066 to €4,362
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.
Derived cash bridge
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 | €200,286 | €194,282 | -€6,003 | -3.0% |
| Fixed assets | 21/28 | €4,520 | €3,051 | -€1,469 | -32.5% |
| Tangible fixed assets | 22/27 | €4,520 | €3,051 | -€1,469 | -32.5% |
| Plant, machinery and equipment | 23 | €1,800 | €1,200 | -€600 | -33.3% |
| Furniture and vehicles | 24 | €1,183 | €473 | -€710 | -60.0% |
| Other tangible fixed assets | 26 | €1,537 | €1,378 | -€159 | -10.3% |
| Current assets | 29/58 | €195,765 | €191,231 | -€4,534 | -2.3% |
| Stocks and contracts in progress | 3 | €124,757 | €120,866 | -€3,891 | -3.1% |
| Stocks | 30/36 | €124,757 | €120,866 | -€3,891 | -3.1% |
| Amounts receivable within one year | 40/41 | €43,572 | €47,994 | +€4,422 | +10.1% |
| Trade receivables | 40 | €36,577 | €40,912 | +€4,335 | +11.9% |
| Other amounts receivable | 41 | €6,995 | €7,082 | +€87 | +1.2% |
| Cash at bank and in hand | 54/58 | €26,739 | €21,697 | -€5,042 | -18.9% |
| Deferred charges and accrued income | 490/1 | €697 | €673 | -€24 | -3.4% |
| Total equity and liabilities | 10/49 | €200,286 | €194,282 | -€6,003 | -3.0% |
| Equity | 10/15 | €117,840 | €118,985 | +€1,145 | +1.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,381 | €3,453 | +€72 | +2.1% |
| Non-distributable reserves | 130/1 | €3,381 | €3,453 | +€72 | +2.1% |
| Legal reserve | 130 | €3,381 | €3,453 | +€72 | +2.1% |
| Profit (loss) carried forward | 14 | €52,959 | €54,032 | +€1,074 | +2.0% |
| Amounts payable | 17/49 | €82,446 | €75,297 | -€7,149 | -8.7% |
| Amounts payable after more than one year | 17 | €38,805 | €23,606 | -€15,199 | -39.2% |
| Financial debts | 170/4 | €38,805 | €23,606 | -€15,199 | -39.2% |
| Amounts payable within one year | 42/48 | €43,641 | €51,691 | +€8,050 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €14,781 | €15,199 | +€417 | +2.8% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €4 | €6,377 | +€6,373 | +152,453% |
| Suppliers | 440/4 | €4 | €6,377 | +€6,373 | +152,453% |
| Taxes, remuneration and social security | 45 | €3,856 | €5,116 | +€1,260 | +32.7% |
| Taxes | 450/3 | €1,365 | €2,624 | +€1,260 | +92.3% |
| Remuneration and social security | 454/9 | €2,491 | €2,491 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €1,469 | +€106 | +7.8% |
| Other operating charges | 640/8 | €135 | €5,905 | +€5,770 | +4,274% |
| Gross operating margin | 9900 | €8,163 | €13,168 | +€5,005 | +61.3% |
| Operating profit (loss) | 9901 | €6,665 | €5,794 | -€871 | -13.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,066 | €4,362 | +€296 | +7.3% |
| Recurring financial charges | 65 | €4,066 | €4,362 | +€296 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €2,599 | €1,432 | -€1,167 | -44.9% |
| Income taxes | 67/77 | -€3,473 | €286 | +€3,759 | |
| Profit (loss) for the period | 9904 | €6,072 | €1,145 | -€4,927 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,072 | €1,145 | -€4,927 | -81.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.