VERPLEGING VAN DYCK: 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.
VERPLEGING VAN DYCK
Largest movements
- Receivables after one year -€54,700
down €54,700 (-52.2%), from €104,700 to €50,000
- Cash +€53,517
up €53,517 (+20.5%), from €260,819 to €314,335
mainly Net result for the year (+€98,911) and Receivables after one year (+€54,700)
- Tangible fixed assets -€22,705
down €22,705 (-27.9%), from €81,303 to €58,598
of which Furniture and vehicles: -€14,075
- Receivables within one year +€7,045
up €7,045, from €0 to €7,045
- Reserves -€24,184
down €24,184 (-6.9%), from €350,725 to €326,541
of which Distributable reserves: -€24,184
- Trade debts +€4,536
up €4,536 (+553%), from €820 to €5,357
- Gross operating margin -€77,144
down €77,144 (-31.2%), from €247,361 to €170,217
- Taxes -€22,234
down €22,234 (-31.4%), from €70,778 to €48,544
- Depreciation -€2,590
down €2,590 (-10.2%), from €25,294 to €22,705
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 | €449,072 | €429,979 | -€19,093 | -4.3% |
| Fixed assets | 21/28 | €81,303 | €58,598 | -€22,705 | -27.9% |
| Tangible fixed assets | 22/27 | €81,303 | €58,598 | -€22,705 | -27.9% |
| Furniture and vehicles | 24 | €53,897 | €39,822 | -€14,075 | -26.1% |
| Other tangible fixed assets | 26 | €27,406 | €18,776 | -€8,630 | -31.5% |
| Current assets | 29/58 | €367,769 | €371,381 | +€3,612 | +1.0% |
| Amounts receivable after more than one year | 29 | €104,700 | €50,000 | -€54,700 | -52.2% |
| Other amounts receivable | 291 | €104,700 | €50,000 | -€54,700 | -52.2% |
| Amounts receivable within one year | 40/41 | €0 | €7,045 | +€7,045 | |
| Other amounts receivable | 41 | €0 | €7,045 | +€7,045 | |
| Cash at bank and in hand | 54/58 | €260,819 | €314,335 | +€53,517 | +20.5% |
| Deferred charges and accrued income | 490/1 | €2,250 | €0 | -€2,250 | -100% |
| Total equity and liabilities | 10/49 | €449,072 | €429,979 | -€19,093 | -4.3% |
| Equity | 10/15 | €370,725 | €346,541 | -€24,184 | -6.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €350,725 | €326,541 | -€24,184 | -6.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €348,725 | €324,541 | -€24,184 | -6.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €78,347 | €83,438 | +€5,091 | +6.5% |
| Amounts payable within one year | 42/48 | €78,347 | €83,438 | +€5,091 | +6.5% |
| Trade debts | 44 | €820 | €5,357 | +€4,536 | +553% |
| Suppliers | 440/4 | €820 | €5,357 | +€4,536 | +553% |
| Taxes, remuneration and social security | 45 | €24,856 | €28,779 | +€3,924 | +15.8% |
| Taxes | 450/3 | €24,856 | €28,779 | +€3,924 | +15.8% |
| Other amounts payable | 47/48 | €52,671 | €49,302 | -€3,369 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,294 | €22,705 | -€2,590 | -10.2% |
| Other operating charges | 640/8 | €2,950 | €4,431 | +€1,480 | +50.2% |
| Gross operating margin | 9900 | €247,361 | €170,217 | -€77,144 | -31.2% |
| Operating profit (loss) | 9901 | €219,117 | €143,082 | -€76,035 | -34.7% |
| Financial income | 75/76B | €5,100 | €4,463 | -€636 | -12.5% |
| Recurring financial income | 75 | €5,100 | €4,463 | -€636 | -12.5% |
| Financial charges | 65/66B | €159 | €90 | -€69 | -43.4% |
| Recurring financial charges | 65 | €159 | €90 | -€69 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €224,057 | €147,455 | -€76,602 | -34.2% |
| Income taxes | 67/77 | €70,778 | €48,544 | -€22,234 | -31.4% |
| Profit (loss) for the period | 9904 | €153,279 | €98,911 | -€54,368 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €153,279 | €98,911 | -€54,368 | -35.5% |
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 23 October 2026 via checked.be.