DEN DIJK: 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.
DEN DIJK
Largest movements
- Tangible fixed assets +€192,521
up €192,521 (+74.4%), from €258,623 to €451,144
- Cash -€50,221
down €50,221 (-95.5%), from €52,606 to €2,384
mainly Investment in fixed assets (net) (-€241,054) and Debts after one year (-€17,339)
- Trade debts +€143,961
up €143,961 (+759.3%), from €18,959 to €162,920
- Other debts +€18,831
up €18,831 (+59.2%), from €31,809 to €50,640
- Debts after one year -€17,339
down €17,339 (-17.1%), from €101,536 to €84,197
- Depreciation +€9,335
up €9,335 (+23.8%), from €39,198 to €48,533
- Gross operating margin +€8,155
up €8,155 (+17.6%), from €46,278 to €54,433
- Financial income +€778
new in 2025: €778
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 | €347,461 | €494,479 | +€147,019 | +42.3% |
| Fixed assets | 21/28 | €258,623 | €451,144 | +€192,521 | +74.4% |
| Tangible fixed assets | 22/27 | €258,623 | €451,144 | +€192,521 | +74.4% |
| Land and buildings | 22 | €258,623 | €451,144 | +€192,521 | +74.4% |
| Current assets | 29/58 | €88,838 | €43,335 | -€45,502 | -51.2% |
| Amounts receivable within one year | 40/41 | €36,232 | €36,232 | = | 0.0% |
| Trade receivables | 40 | €36,232 | €36,232 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,606 | €2,384 | -€50,221 | -95.5% |
| Deferred charges and accrued income | 490/1 | €0 | €4,719 | +€4,719 | |
| Total equity and liabilities | 10/49 | €347,461 | €494,479 | +€147,019 | +42.3% |
| Equity | 10/15 | €138,725 | €141,814 | +€3,089 | +2.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €120,175 | €123,264 | +€3,089 | +2.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €118,320 | €121,409 | +€3,089 | +2.6% |
| Provisions and deferred taxes | 16 | €34,482 | €34,482 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €34,482 | €34,482 | = | 0.0% |
| Other liabilities and charges | 164/5 | €34,482 | €34,482 | = | 0.0% |
| Amounts payable | 17/49 | €174,254 | €318,183 | +€143,930 | +82.6% |
| Amounts payable after more than one year | 17 | €101,536 | €84,197 | -€17,339 | -17.1% |
| Financial debts | 170/4 | €101,536 | €84,197 | -€17,339 | -17.1% |
| Amounts payable within one year | 42/48 | €72,718 | €233,986 | +€161,268 | +221.8% |
| Current portion of amounts payable after more than one year | 42 | €17,002 | €17,339 | +€336 | +2.0% |
| Trade debts | 44 | €18,959 | €162,920 | +€143,961 | +759.3% |
| Suppliers | 440/4 | €18,959 | €162,920 | +€143,961 | +759.3% |
| Taxes, remuneration and social security | 45 | €4,947 | €3,087 | -€1,861 | -37.6% |
| Taxes | 450/3 | €4,947 | €3,087 | -€1,861 | -37.6% |
| Other amounts payable | 47/48 | €31,809 | €50,640 | +€18,831 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,198 | €48,533 | +€9,335 | +23.8% |
| Other operating charges | 640/8 | €828 | €679 | -€149 | -18.0% |
| Gross operating margin | 9900 | €46,278 | €54,433 | +€8,155 | +17.6% |
| Operating profit (loss) | 9901 | €6,252 | €5,221 | -€1,031 | -16.5% |
| Financial income | 75/76B | - | €778 | +€778 | |
| Recurring financial income | 75 | - | €778 | +€778 | |
| Financial charges | 65/66B | €1,590 | €1,364 | -€226 | -14.2% |
| Recurring financial charges | 65 | €1,590 | €1,364 | -€226 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €4,663 | €4,635 | -€27 | -0.6% |
| Income taxes | 67/77 | €1,541 | €1,546 | +€6 | +0.4% |
| Profit (loss) for the period | 9904 | €3,122 | €3,089 | -€33 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,122 | €3,089 | -€33 | -1.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.