VERLICHTING - VAN DIJCK: what changed
What changed
VERLICHTING - VAN DIJCK
NACE 46.499, Wholesale of other household goods
filed annual accounts (NBB)
Net result for the year
€21,422
2024 · €18,607+€2,815
Equity
€718,271
2024 · €722,897-€4,626
Cash
€381,158
2024 · €492,166-€111,008
Balance sheet total
€1.1m
2024 · €1.4m-€283,062
Largest movements
Assets
- Receivables within one year -€130,197
down €130,197 (-30.1%), from €433,104 to €302,907
of which Other amounts receivable: -€79,135
- Cash -€111,008
down €111,008 (-22.6%), from €492,166 to €381,158
mainly Trade debts (-€187,471) and Other debts (-€66,911)
- Stocks and contracts -€41,358
down €41,358 (-10.3%), from €400,121 to €358,763
Equity and liabilities
- Trade debts -€187,471
down €187,471 (-39.2%), from €477,720 to €290,249
- Other debts -€66,911
down €66,911 (-68.4%), from €97,868 to €30,957
- Reserves -€26,047
down €26,047 (-7.4%), from €353,712 to €327,665
of which Distributable reserves: -€26,047
- Profit (loss) carried forward +€21,422
up €21,422 (+6.1%), from €350,584 to €372,006
Income statement
- Gross operating margin +€80,375
up €80,375 (+32.3%), from €248,456 to €328,831
- Staff costs +€61,742
up €61,742 (+33.9%), from €182,041 to €243,783
- Other operating charges +€18,717
up €18,717 (+337%), from €5,559 to €24,276
- Depreciation -€4,409
down €4,409 (-22.7%), from €19,463 to €15,054
- Financial income -€3,326
down €3,326 (-25.3%), from €13,153 to €9,827
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€18,607
Gross operating margin
+€80,375
Staff costs
-€61,742
Depreciation
+€4,409
Other operating charges
-€18,717
Other operating items
+€1,724
Financial income
-€3,326
Financial charges
+€2,362
Taxes
-€2,270
Result 2025
€21,422
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€56,103
Investment
-€8,386
Financing
-€46,519
Cash 2024
€492,166
From operations (derived)
-€56,103
Net result for the year
+€21,422
Depreciation
+€15,054
Stocks and contracts
+€41,358
Receivables within one year
+€130,197
Deferred charges and accrued income
-€6,169
Trade debts
-€187,471
Tax, wage and social debts
-€3,719
Other debts
-€66,911
Accrued charges and deferred income
+€135
Investment (derived)
-€8,386
Investment in fixed assets (net)
-€8,386
Financing
-€46,519
Debts after one year
-€14,281
Current portion of long-term debt
+€587
Short-term financial debts
-€6,777
Contributions, distributions and other
-€26,047
Cash 2025
€381,158
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,429,595 | €1,146,533 | -€283,062 | -19.8% |
| Fixed assets | 21/28 | €78,433 | €71,765 | -€6,668 | -8.5% |
| Tangible fixed assets | 22/27 | €78,348 | €71,680 | -€6,668 | -8.5% |
| Land and buildings | 22 | €70,043 | €60,355 | -€9,687 | -13.8% |
| Plant, machinery and equipment | 23 | €759 | €2,378 | +€1,619 | +213% |
| Furniture and vehicles | 24 | €7,547 | €8,947 | +€1,400 | +18.6% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €1,351,162 | €1,074,768 | -€276,394 | -20.5% |
| Stocks and contracts in progress | 3 | €400,121 | €358,763 | -€41,358 | -10.3% |
| Stocks | 30/36 | €400,121 | €358,763 | -€41,358 | -10.3% |
| Amounts receivable within one year | 40/41 | €433,104 | €302,907 | -€130,197 | -30.1% |
| Trade receivables | 40 | €331,110 | €280,048 | -€51,062 | -15.4% |
| Other amounts receivable | 41 | €101,994 | €22,859 | -€79,135 | -77.6% |
| Cash at bank and in hand | 54/58 | €492,166 | €381,158 | -€111,008 | -22.6% |
| Deferred charges and accrued income | 490/1 | €25,771 | €31,940 | +€6,169 | +23.9% |
| Total equity and liabilities | 10/49 | €1,429,595 | €1,146,533 | -€283,062 | -19.8% |
| Equity | 10/15 | €722,897 | €718,271 | -€4,626 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €353,712 | €327,665 | -€26,047 | -7.4% |
| Non-distributable reserves | 130/1 | €28,860 | €28,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,860 | €28,860 | = | 0.0% |
| Distributable reserves | 133 | €324,853 | €298,805 | -€26,047 | -8.0% |
| Profit (loss) carried forward | 14 | €350,584 | €372,006 | +€21,422 | +6.1% |
| Amounts payable | 17/49 | €706,698 | €428,261 | -€278,437 | -39.4% |
| Amounts payable after more than one year | 17 | €36,147 | €21,866 | -€14,281 | -39.5% |
| Financial debts | 170/4 | €36,147 | €21,866 | -€14,281 | -39.5% |
| Amounts payable within one year | 42/48 | €668,498 | €404,208 | -€264,291 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €13,694 | €14,281 | +€587 | +4.3% |
| Financial debts | 43 | €10,142 | €3,365 | -€6,777 | -66.8% |
| Credit institutions | 430/8 | €10,142 | €3,365 | -€6,777 | -66.8% |
| Trade debts | 44 | €477,720 | €290,249 | -€187,471 | -39.2% |
| Suppliers | 440/4 | €477,720 | €290,249 | -€187,471 | -39.2% |
| Taxes, remuneration and social security | 45 | €69,074 | €65,355 | -€3,719 | -5.4% |
| Taxes | 450/3 | €50,047 | €41,619 | -€8,428 | -16.8% |
| Remuneration and social security | 454/9 | €19,027 | €23,736 | +€4,709 | +24.7% |
| Other amounts payable | 47/48 | €97,868 | €30,957 | -€66,911 | -68.4% |
| Accrued charges and deferred income | 492/3 | €2,053 | €2,188 | +€135 | +6.6% |
| Non-recurring operating income | 76A | €23,045 | €20,500 | -€2,545 | -11.0% |
| Remuneration, social security and pensions | 62 | €182,041 | €243,783 | +€61,742 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,463 | €15,054 | -€4,409 | -22.7% |
| Other operating charges | 640/8 | €5,559 | €24,276 | +€18,717 | +337% |
| Non-recurring operating charges | 66A | €1,724 | - | -€1,724 | |
| Gross operating margin | 9900 | €248,456 | €328,831 | +€80,375 | +32.3% |
| Operating profit (loss) | 9901 | €39,669 | €45,718 | +€6,048 | +15.2% |
| Financial income | 75/76B | €13,153 | €9,827 | -€3,326 | -25.3% |
| Recurring financial income | 75 | €13,153 | €9,827 | -€3,326 | -25.3% |
| Financial charges | 65/66B | €24,738 | €22,375 | -€2,362 | -9.5% |
| Recurring financial charges | 65 | €24,738 | €22,375 | -€2,362 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €28,084 | €33,170 | +€5,085 | +18.1% |
| Income taxes | 67/77 | €9,477 | €11,748 | +€2,270 | +24.0% |
| Profit (loss) for the period | 9904 | €18,607 | €21,422 | +€2,815 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,607 | €21,422 | +€2,815 | +15.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.