VANDIJK-TECHNICS: what changed
Two fiscal 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.
VANDIJK-TECHNICS
Largest movements
- Receivables within one year +€33,088
up €33,088 (+72.4%), from €45,692 to €78,779
of which Trade receivables: +€43,445
- Cash +€15,002
up €15,002 (+31.8%), from €47,123 to €62,125
mainly Net result for the year (+€50,531) and Other debts (+€50,000)
- Tangible fixed assets -€8,346
down €8,346 (-3.9%), from €215,271 to €206,924
of which Land and buildings: -€9,249
- Deferred charges and accrued income -€4,141
down €4,141 (-23.0%), from €17,976 to €13,835
- Other debts +€50,000
new in 2025: €50,000
- Reserves -€24,469
down €24,469 (-18.4%), from €133,084 to €108,614
- Tax, wage and social debts +€17,471
up €17,471 (+349.4%), from €5,000 to €22,471
of which Taxes: +€17,471
- Debts after one year -€16,085
down €16,085 (-10.4%), from €154,067 to €137,982
- Trade debts +€6,108
up €6,108 (+31.6%), from €19,356 to €25,463
- Gross operating margin +€43,876
up €43,876 (+93.1%), from €47,123 to €90,999
- Taxes +€9,112
up €9,112 (+199.9%), from €4,559 to €13,671
- Depreciation +€922
up €922 (+5.8%), from €15,991 to €16,913
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.
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 | €333,301 | €366,813 | +€33,512 | +10.1% |
| Fixed assets | 21/28 | €215,271 | €206,924 | -€8,346 | -3.9% |
| Tangible fixed assets | 22/27 | €215,271 | €206,924 | -€8,346 | -3.9% |
| Land and buildings | 22 | €184,327 | €175,078 | -€9,249 | -5.0% |
| Plant, machinery and equipment | 23 | €23,516 | €21,133 | -€2,383 | -10.1% |
| Furniture and vehicles | 24 | €7,428 | €10,713 | +€3,286 | +44.2% |
| Current assets | 29/58 | €118,031 | €159,889 | +€41,858 | +35.5% |
| Stocks and contracts in progress | 3 | €7,240 | €5,150 | -€2,090 | -28.9% |
| Stocks | 30/36 | €7,240 | €5,150 | -€2,090 | -28.9% |
| Amounts receivable within one year | 40/41 | €45,692 | €78,779 | +€33,088 | +72.4% |
| Trade receivables | 40 | €32,292 | €75,738 | +€43,445 | +134.5% |
| Other amounts receivable | 41 | €13,399 | €3,041 | -€10,358 | -77.3% |
| Cash at bank and in hand | 54/58 | €47,123 | €62,125 | +€15,002 | +31.8% |
| Deferred charges and accrued income | 490/1 | €17,976 | €13,835 | -€4,141 | -23.0% |
| Total equity and liabilities | 10/49 | €333,301 | €366,813 | +€33,512 | +10.1% |
| Equity | 10/15 | €138,084 | €113,614 | -€24,469 | -17.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €133,084 | €108,614 | -€24,469 | -18.4% |
| Distributable reserves | 133 | €133,084 | €108,614 | -€24,469 | -18.4% |
| Amounts payable | 17/49 | €195,218 | €253,199 | +€57,981 | +29.7% |
| Amounts payable after more than one year | 17 | €154,067 | €137,982 | -€16,085 | -10.4% |
| Financial debts | 170/4 | €154,067 | €137,982 | -€16,085 | -10.4% |
| Amounts payable within one year | 42/48 | €40,840 | €114,929 | +€74,089 | +181.4% |
| Current portion of amounts payable after more than one year | 42 | €16,485 | €16,994 | +€510 | +3.1% |
| Trade debts | 44 | €19,356 | €25,463 | +€6,108 | +31.6% |
| Suppliers | 440/4 | €19,356 | €25,463 | +€6,108 | +31.6% |
| Taxes, remuneration and social security | 45 | €5,000 | €22,471 | +€17,471 | +349.4% |
| Taxes | 450/3 | €3,000 | €20,471 | +€17,471 | +582.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | €311 | €288 | -€22 | -7.1% |
| Non-recurring operating income | 76A | - | €23,020 | +€23,020 | |
| Remuneration, social security and pensions | 62 | €749 | €450 | -€299 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,991 | €16,913 | +€922 | +5.8% |
| Other operating charges | 640/8 | €2,219 | €2,537 | +€318 | +14.3% |
| Non-recurring operating charges | 66A | €252 | - | -€252 | |
| Gross operating margin | 9900 | €47,123 | €90,999 | +€43,876 | +93.1% |
| Operating profit (loss) | 9901 | €27,912 | €71,098 | +€43,186 | +154.7% |
| Financial income | 75/76B | €205 | €98 | -€107 | -52.1% |
| Recurring financial income | 75 | €205 | €98 | -€107 | -52.1% |
| Financial charges | 65/66B | €6,683 | €6,995 | +€311 | +4.7% |
| Recurring financial charges | 65 | €6,683 | €6,995 | +€311 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €21,434 | €64,202 | +€42,768 | +199.5% |
| Income taxes | 67/77 | €4,559 | €13,671 | +€9,112 | +199.9% |
| Profit (loss) for the period | 9904 | €16,875 | €50,531 | +€33,656 | +199.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,875 | €50,531 | +€33,656 | +199.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.