VAN DYCK: 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 DYCK
Largest movements
- Cash -€44,429
down €44,429 (-69.7%), from €63,758 to €19,329
mainly Contributions, distributions and other (-€74,704) and Receivables within one year (-€5,591)
- Receivables within one year +€5,591
up €5,591 (+47.3%), from €11,831 to €17,422
of which Other amounts receivable: +€5,126
- Tangible fixed assets +€3,806
up €3,806 (+127.2%), from €2,992 to €6,798
of which Other tangible fixed assets: +€4,446
- Reserves -€54,292
down €54,292 (-100.0%), from €54,292 to €0
- Other debts +€16,057
up €16,057 (+368.7%), from €4,355 to €20,411
- Trade debts +€3,467
up €3,467 (+713.9%), from €486 to €3,953
- Gross operating margin -€12,916
down €12,916 (-29.9%), from €43,221 to €30,306
- Taxes -€2,659
down €2,659 (-29.6%), from €8,986 to €6,327
- Staff costs +€2,129
up €2,129 (+519.5%), from €410 to €2,539
- Depreciation +€486
up €486 (+233.6%), from €208 to €694
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 | €78,581 | €43,548 | -€35,032 | -44.6% |
| Fixed assets | 21/28 | €2,992 | €6,798 | +€3,806 | +127.2% |
| Tangible fixed assets | 22/27 | €2,992 | €6,798 | +€3,806 | +127.2% |
| Furniture and vehicles | 24 | €2,992 | €2,352 | -€640 | -21.4% |
| Other tangible fixed assets | 26 | - | €4,446 | +€4,446 | |
| Current assets | 29/58 | €75,589 | €36,751 | -€38,838 | -51.4% |
| Amounts receivable within one year | 40/41 | €11,831 | €17,422 | +€5,591 | +47.3% |
| Trade receivables | 40 | €11,831 | €12,295 | +€464 | +3.9% |
| Other amounts receivable | 41 | €0 | €5,126 | +€5,126 | |
| Cash at bank and in hand | 54/58 | €63,758 | €19,329 | -€44,429 | -69.7% |
| Total equity and liabilities | 10/49 | €78,581 | €43,548 | -€35,032 | -44.6% |
| Equity | 10/15 | €56,292 | €2,000 | -€54,292 | -96.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €54,292 | €0 | -€54,292 | -100.0% |
| Distributable reserves | 133 | €54,292 | €0 | -€54,292 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,289 | €41,548 | +€19,260 | +86.4% |
| Amounts payable within one year | 42/48 | €22,289 | €41,548 | +€19,260 | +86.4% |
| Trade debts | 44 | €486 | €3,953 | +€3,467 | +713.9% |
| Suppliers | 440/4 | €486 | €3,953 | +€3,467 | +713.9% |
| Taxes, remuneration and social security | 45 | €17,448 | €17,184 | -€264 | -1.5% |
| Taxes | 450/3 | €17,448 | €17,184 | -€264 | -1.5% |
| Other amounts payable | 47/48 | €4,355 | €20,411 | +€16,057 | +368.7% |
| Remuneration, social security and pensions | 62 | €410 | €2,539 | +€2,129 | +519.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | €694 | +€486 | +233.6% |
| Other operating charges | 640/8 | €304 | €370 | +€66 | +21.7% |
| Gross operating margin | 9900 | €43,221 | €30,306 | -€12,916 | -29.9% |
| Operating profit (loss) | 9901 | €42,300 | €26,702 | -€15,597 | -36.9% |
| Financial income | 75/76B | €0 | €107 | +€107 | |
| Recurring financial income | 75 | €0 | €107 | +€107 | |
| Financial charges | 65/66B | €182 | €72 | -€111 | -60.7% |
| Recurring financial charges | 65 | €182 | €72 | -€111 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €42,117 | €26,738 | -€15,379 | -36.5% |
| Income taxes | 67/77 | €8,986 | €6,327 | -€2,659 | -29.6% |
| Profit (loss) for the period | 9904 | €33,132 | €20,411 | -€12,720 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,132 | €20,411 | -€12,720 | -38.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.