VAN DYCK: what changed
What changed
VAN DYCK
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€28,256
2024 · €14,719+€13,537
Equity
€178,988
2024 · €165,391+€13,598
Cash
€51,889
2024 · €52,854-€965
Balance sheet total
€252,590
2024 · €256,157-€3,567
Largest movements
Assets
- Deferred charges and accrued income -€21,096
down €21,096 (-51.3%), from €41,151 to €20,055
- Tangible fixed assets +€12,302
up €12,302 (+90.9%), from €13,528 to €25,830
of which Other tangible fixed assets: +€9,333
- Receivables within one year +€11,153
up €11,153 (+33.5%), from €33,264 to €44,416
of which Trade receivables: +€14,425
- Stocks and contracts -€4,960
down €4,960 (-4.3%), from €115,361 to €110,400
of which Stocks: -€10,300
Equity and liabilities
- Trade debts -€15,411
down €15,411 (-19.4%), from €79,252 to €63,842
- Reserves +€13,598
up €13,598 (+13.3%), from €102,602 to €116,199
of which Distributable reserves: +€13,598
Income statement
- Write-downs -€10,000
no longer reported in 2025 (was €10,000)
- Gross operating margin +€5,656
up €5,656 (+11.8%), from €48,119 to €53,775
- Taxes +€4,042
up €4,042 (+51.0%), from €7,917 to €11,959
- Other operating charges -€2,112
down €2,112 (-64.9%), from €3,254 to €1,142
- Staff costs +€1,673
up €1,673 (+103%), from €1,625 to €3,297
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.
Result 2024
€14,719
Gross operating margin
+€5,656
Staff costs
-€1,673
Depreciation
+€1,475
Write-downs
+€10,000
Other operating charges
+€2,112
Financial income
-€53
Financial charges
+€61
Taxes
-€4,042
Result 2025
€28,256
raises the resultlowers the result
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.
From operations
+€38,032
Investment
-€21,991
Financing
-€17,005
Cash 2024
€52,854
From operations (derived)
+€38,032
Net result for the year
+€28,256
Depreciation
+€9,690
Stocks and contracts
+€4,960
Receivables within one year
-€11,153
Deferred charges and accrued income
+€21,096
Trade debts
-€15,411
Tax, wage and social debts
-€1,630
Other debts
+€2,223
Investment (derived)
-€21,991
Investment in fixed assets (net)
-€21,991
Financing
-€17,005
Current portion of long-term debt
-€2,347
Contributions, distributions and other
-€14,658
Cash 2025
€51,889
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,157 | €252,590 | -€3,567 | -1.4% |
| Fixed assets | 21/28 | €13,528 | €25,830 | +€12,302 | +90.9% |
| Tangible fixed assets | 22/27 | €13,528 | €25,830 | +€12,302 | +90.9% |
| Plant, machinery and equipment | 23 | €11,103 | €10,445 | -€658 | -5.9% |
| Furniture and vehicles | 24 | €2,425 | €6,052 | +€3,627 | +150% |
| Other tangible fixed assets | 26 | - | €9,333 | +€9,333 | |
| Current assets | 29/58 | €242,630 | €226,761 | -€15,869 | -6.5% |
| Stocks and contracts in progress | 3 | €115,361 | €110,400 | -€4,960 | -4.3% |
| Stocks | 30/36 | €70,601 | €60,300 | -€10,300 | -14.6% |
| Contracts in progress | 37 | €44,760 | €50,100 | +€5,340 | +11.9% |
| Amounts receivable within one year | 40/41 | €33,264 | €44,416 | +€11,153 | +33.5% |
| Trade receivables | 40 | €14,646 | €29,070 | +€14,425 | +98.5% |
| Other amounts receivable | 41 | €18,618 | €15,346 | -€3,272 | -17.6% |
| Cash at bank and in hand | 54/58 | €52,854 | €51,889 | -€965 | -1.8% |
| Deferred charges and accrued income | 490/1 | €41,151 | €20,055 | -€21,096 | -51.3% |
| Total equity and liabilities | 10/49 | €256,157 | €252,590 | -€3,567 | -1.4% |
| Equity | 10/15 | €165,391 | €178,988 | +€13,598 | +8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €102,602 | €116,199 | +€13,598 | +13.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €100,742 | €114,340 | +€13,598 | +13.5% |
| Profit (loss) carried forward | 14 | €44,197 | €44,197 | = | 0.0% |
| Amounts payable | 17/49 | €90,767 | €73,602 | -€17,165 | -18.9% |
| Amounts payable within one year | 42/48 | €90,767 | €73,602 | -€17,165 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €2,347 | - | -€2,347 | |
| Trade debts | 44 | €79,252 | €63,842 | -€15,411 | -19.4% |
| Suppliers | 440/4 | €79,252 | €63,842 | -€15,411 | -19.4% |
| Taxes, remuneration and social security | 45 | €8,690 | €7,060 | -€1,630 | -18.8% |
| Taxes | 450/3 | €8,690 | €4,810 | -€3,880 | -44.6% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €477 | €2,700 | +€2,223 | +466% |
| Remuneration, social security and pensions | 62 | €1,625 | €3,297 | +€1,673 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,164 | €9,690 | -€1,475 | -13.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,000 | - | -€10,000 | |
| Other operating charges | 640/8 | €3,254 | €1,142 | -€2,112 | -64.9% |
| Gross operating margin | 9900 | €48,119 | €53,775 | +€5,656 | +11.8% |
| Operating profit (loss) | 9901 | €22,076 | €39,647 | +€17,570 | +79.6% |
| Financial income | 75/76B | €670 | €618 | -€53 | -7.8% |
| Recurring financial income | 75 | €670 | €618 | -€53 | -7.8% |
| Financial charges | 65/66B | €111 | €50 | -€61 | -55.0% |
| Recurring financial charges | 65 | €111 | €50 | -€61 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €22,636 | €40,215 | +€17,579 | +77.7% |
| Income taxes | 67/77 | €7,917 | €11,959 | +€4,042 | +51.0% |
| Profit (loss) for the period | 9904 | €14,719 | €28,256 | +€13,537 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,719 | €28,256 | +€13,537 | +92.0% |
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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 8 November 2026 via checked.be.