Van Dyck Specials: 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 Specials
Largest movements
- Receivables within one year -€9,699
down €9,699 (-2.3%), from €429,708 to €420,010
of which Other amounts receivable: -€128,994
- Cash +€5,909
up €5,909 (+21.0%), from €28,139 to €34,048
mainly Trade debts (+€134,533) and Accrued charges and deferred income (+€25,840)
- Profit (loss) carried forward -€164,438
down €164,438 (-53.9%), from €305,304 to €140,865
- Trade debts +€134,533
up €134,533 (+547%), from €24,596 to €159,129
- Accrued charges and deferred income +€25,840
new in 2025: €25,840
- Gross operating margin -€146,576
down €146,576 (-3,847%), from -€3,810 to -€150,386
- Staff costs +€13,366
new in 2025: €13,366
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 | €458,409 | €454,343 | -€4,065 | -0.9% |
| Fixed assets | 21/28 | €286 | €286 | = | 0.0% |
| Financial fixed assets | 28 | €286 | €286 | = | 0.0% |
| Current assets | 29/58 | €458,123 | €454,058 | -€4,065 | -0.9% |
| Amounts receivable within one year | 40/41 | €429,708 | €420,010 | -€9,699 | -2.3% |
| Trade receivables | 40 | - | €119,295 | +€119,295 | |
| Other amounts receivable | 41 | €429,708 | €300,714 | -€128,994 | -30.0% |
| Cash at bank and in hand | 54/58 | €28,139 | €34,048 | +€5,909 | +21.0% |
| Deferred charges and accrued income | 490/1 | €275 | - | -€275 | |
| Total equity and liabilities | 10/49 | €458,409 | €454,343 | -€4,065 | -0.9% |
| Equity | 10/15 | €344,886 | €180,448 | -€164,438 | -47.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,990 | €20,990 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,131 | €19,131 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,304 | €140,865 | -€164,438 | -53.9% |
| Amounts payable | 17/49 | €113,523 | €273,896 | +€160,373 | +141% |
| Amounts payable after more than one year | 17 | €24,789 | €24,789 | = | 0.0% |
| Other amounts payable | 178/9 | €24,789 | €24,789 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,733 | €223,266 | +€134,533 | +152% |
| Trade debts | 44 | €24,596 | €159,129 | +€134,533 | +547% |
| Suppliers | 440/4 | €24,596 | €159,129 | +€134,533 | +547% |
| Taxes, remuneration and social security | 45 | €152 | €152 | = | 0.0% |
| Remuneration and social security | 454/9 | €152 | €152 | = | 0.0% |
| Other amounts payable | 47/48 | €63,986 | €63,986 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €25,840 | +€25,840 | |
| Remuneration, social security and pensions | 62 | - | €13,366 | +€13,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,219 | - | -€1,219 | |
| Other operating charges | 640/8 | €118 | €605 | +€487 | +413% |
| Gross operating margin | 9900 | -€3,810 | -€150,386 | -€146,576 | -3,847% |
| Operating profit (loss) | 9901 | -€5,147 | -€164,358 | -€159,211 | -3,094% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €67 | €80 | +€13 | +19.3% |
| Recurring financial charges | 65 | €67 | €80 | +€13 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,214 | -€164,438 | -€159,224 | -3,054% |
| Profit (loss) for the period | 9904 | -€5,214 | -€164,438 | -€159,224 | -3,054% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,214 | -€164,438 | -€159,224 | -3,054% |
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 22 October 2026 via checked.be.