VAN DYCK WILLY: 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 WILLY
Largest movements
- Receivables within one year +€12,490
up €12,490 (+13.2%), from €94,537 to €107,027
of which Trade receivables: +€25,062
- Tangible fixed assets -€1,398
no longer reported in 2025 (was €1,398)
of which Furniture and vehicles: -€809
- Reserves +€71,918
up €71,918 (+3,867%), from €1,860 to €73,778
of which Distributable reserves: +€71,918
- Profit (loss) carried forward -€69,575
no longer reported in 2025 (was €69,575)
- Trade debts +€8,831
up €8,831 (+487%), from €1,814 to €10,645
- Gross operating margin -€50,231
down €50,231 (-86.0%), from €58,434 to €8,203
- Write-downs -€27,226
no longer reported in 2025 (was €27,226)
- Taxes +€941
up €941 (+336,229%), from €0 to €942
- Staff costs +€913
new in 2025: €913
- Depreciation -€734
down €734 (-34.4%), from €2,131 to €1,398
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,935 | €107,027 | +€11,092 | +11.6% |
| Fixed assets | 21/28 | €1,398 | - | -€1,398 | |
| Tangible fixed assets | 22/27 | €1,398 | - | -€1,398 | |
| Plant, machinery and equipment | 23 | €588 | - | -€588 | |
| Furniture and vehicles | 24 | €809 | - | -€809 | |
| Current assets | 29/58 | €94,537 | €107,027 | +€12,490 | +13.2% |
| Amounts receivable within one year | 40/41 | €94,537 | €107,027 | +€12,490 | +13.2% |
| Trade receivables | 40 | €29,619 | €54,680 | +€25,062 | +84.6% |
| Other amounts receivable | 41 | €64,918 | €52,346 | -€12,572 | -19.4% |
| Total equity and liabilities | 10/49 | €95,935 | €107,027 | +€11,092 | +11.6% |
| Equity | 10/15 | €83,835 | €86,178 | +€2,343 | +2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | - | €12,400 | +€12,400 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €73,778 | +€71,918 | +3,867% |
| 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 | - | €71,918 | +€71,918 | |
| Profit (loss) carried forward | 14 | €69,575 | - | -€69,575 | |
| Amounts payable | 17/49 | €12,100 | €20,848 | +€8,749 | +72.3% |
| Amounts payable within one year | 42/48 | €12,100 | €20,848 | +€8,749 | +72.3% |
| Trade debts | 44 | €1,814 | €10,645 | +€8,831 | +487% |
| Suppliers | 440/4 | €1,814 | €10,645 | +€8,831 | +487% |
| Taxes, remuneration and social security | 45 | €10,286 | €10,204 | -€82 | -0.8% |
| Taxes | 450/3 | €10,286 | €10,204 | -€82 | -0.8% |
| Remuneration, social security and pensions | 62 | - | €913 | +€913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,131 | €1,398 | -€734 | -34.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,226 | - | -€27,226 | |
| Other operating charges | 640/8 | €816 | €680 | -€136 | -16.6% |
| Gross operating margin | 9900 | €58,434 | €8,203 | -€50,231 | -86.0% |
| Operating profit (loss) | 9901 | €28,260 | €5,212 | -€23,048 | -81.6% |
| Financial income | 75/76B | €380 | €0 | -€380 | -100.0% |
| Recurring financial income | 75 | €380 | €0 | -€380 | -100.0% |
| Financial charges | 65/66B | €1,643 | €1,927 | +€284 | +17.3% |
| Recurring financial charges | 65 | €1,643 | €1,927 | +€284 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €26,997 | €3,285 | -€23,712 | -87.8% |
| Income taxes | 67/77 | €0 | €942 | +€941 | +336,229% |
| Profit (loss) for the period | 9904 | €26,997 | €2,343 | -€24,654 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,997 | €2,343 | -€24,654 | -91.3% |
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 28 October 2026 via checked.be.