Van Dyck Jan: 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 Jan
Largest movements
- Current investments +€161,518
up €161,518 (+144%), from €112,322 to €273,840
- Cash -€47,306
down €47,306 (-9.9%), from €479,408 to €432,102
mainly Current investments (-€161,518) and Other debts (-€116,035)
- Tangible fixed assets -€40,368
down €40,368 (-19.4%), from €207,967 to €167,600
of which Land and buildings: -€25,058
- Receivables within one year +€26,044
up €26,044 (+142%), from €18,290 to €44,334
- Reserves +€195,719
up €195,719 (+28.8%), from €679,560 to €875,279
of which Distributable reserves: +€195,719
- Other debts -€116,035
no longer reported in 2025 (was €116,035)
- Tax, wage and social debts +€19,470
new in 2025: €19,470
- Financial income +€41,991
up €41,991 (+8,305%), from €506 to €42,497
- Taxes +€22,817
up €22,817 (+48.9%), from €46,678 to €69,496
- Depreciation -€9,404
down €9,404 (-18.2%), from €51,616 to €42,212
- Gross operating margin -€8,508
down €8,508 (-3.7%), from €230,421 to €221,913
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.
Derived cash bridge
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 | €820,908 | €918,227 | +€97,319 | +11.9% |
| Fixed assets | 21/28 | €208,225 | €167,857 | -€40,368 | -19.4% |
| Tangible fixed assets | 22/27 | €207,967 | €167,600 | -€40,368 | -19.4% |
| Land and buildings | 22 | €163,731 | €138,673 | -€25,058 | -15.3% |
| Plant, machinery and equipment | 23 | €7,379 | €6,917 | -€461 | -6.2% |
| Furniture and vehicles | 24 | €36,858 | €22,009 | -€14,849 | -40.3% |
| Financial fixed assets | 28 | €257 | €257 | = | 0.0% |
| Current assets | 29/58 | €612,683 | €750,370 | +€137,686 | +22.5% |
| Amounts receivable within one year | 40/41 | €18,290 | €44,334 | +€26,044 | +142% |
| Other amounts receivable | 41 | €18,290 | €44,334 | +€26,044 | +142% |
| Current investments | 50/53 | €112,322 | €273,840 | +€161,518 | +144% |
| Cash at bank and in hand | 54/58 | €479,408 | €432,102 | -€47,306 | -9.9% |
| Deferred charges and accrued income | 490/1 | €2,663 | €93 | -€2,570 | -96.5% |
| Total equity and liabilities | 10/49 | €820,908 | €918,227 | +€97,319 | +11.9% |
| Equity | 10/15 | €703,980 | €894,745 | +€190,765 | +27.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €679,560 | €875,279 | +€195,719 | +28.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €677,700 | €873,419 | +€195,719 | +28.9% |
| Profit (loss) carried forward | 14 | €5,828 | €874 | -€4,954 | -85.0% |
| Amounts payable | 17/49 | €116,928 | €23,482 | -€93,446 | -79.9% |
| Amounts payable within one year | 42/48 | €116,863 | €23,435 | -€93,428 | -79.9% |
| Trade debts | 44 | €828 | €3,965 | +€3,137 | +379% |
| Suppliers | 440/4 | €828 | €3,965 | +€3,137 | +379% |
| Taxes, remuneration and social security | 45 | - | €19,470 | +€19,470 | |
| Taxes | 450/3 | - | €19,470 | +€19,470 | |
| Other amounts payable | 47/48 | €116,035 | - | -€116,035 | |
| Accrued charges and deferred income | 492/3 | €66 | €48 | -€18 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,616 | €42,212 | -€9,404 | -18.2% |
| Other operating charges | 640/8 | €5,166 | €4,461 | -€705 | -13.6% |
| Gross operating margin | 9900 | €230,421 | €221,913 | -€8,508 | -3.7% |
| Operating profit (loss) | 9901 | €173,639 | €175,241 | +€1,601 | +0.9% |
| Financial income | 75/76B | €506 | €42,497 | +€41,991 | +8,305% |
| Recurring financial income | 75 | €506 | €42,497 | +€41,991 | +8,305% |
| Financial charges | 65/66B | €575 | €505 | -€71 | -12.3% |
| Recurring financial charges | 65 | €575 | €505 | -€71 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €173,569 | €217,233 | +€43,663 | +25.2% |
| Income taxes | 67/77 | €46,678 | €69,496 | +€22,817 | +48.9% |
| Profit (loss) for the period | 9904 | €126,891 | €147,737 | +€20,846 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €126,891 | €147,737 | +€20,846 | +16.4% |
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 18 October 2026 via checked.be.