Den Dijk: 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.
Den Dijk
Largest movements
- Receivables within one year +€59,266
up €59,266 (+939%), from €6,309 to €65,575
- Deferred charges and accrued income +€44,103
new in 2025: €44,103
- Cash +€2,585
up €2,585 (+353%), from €732 to €3,317
mainly Accrued charges and deferred income (+€108,786) and Trade debts (+€1,680)
- Receivables after one year +€1,734
new in 2025: €1,734
- Accrued charges and deferred income +€108,786
new in 2025: €108,786
- Profit (loss) carried forward -€2,061
down €2,061, from €523 to -€1,537
- Trade debts +€1,680
new in 2025: €1,680
- Financial charges +€1,748
new in 2025: €1,748
- Gross operating margin +€20
up €20 (+10.9%), from -€183 to -€163
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €7,040 | €115,129 | +€108,088 | +1,535% |
| Fixed assets | 21/28 | - | €400 | +€400 | |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €7,040 | €114,729 | +€107,688 | +1,530% |
| Amounts receivable after more than one year | 29 | - | €1,734 | +€1,734 | |
| Trade receivables | 290 | - | €1,734 | +€1,734 | |
| Amounts receivable within one year | 40/41 | €6,309 | €65,575 | +€59,266 | +939% |
| Other amounts receivable | 41 | €6,309 | €65,575 | +€59,266 | +939% |
| Cash at bank and in hand | 54/58 | €732 | €3,317 | +€2,585 | +353% |
| Deferred charges and accrued income | 490/1 | - | €44,103 | +€44,103 | |
| Total equity and liabilities | 10/49 | €7,040 | €115,129 | +€108,088 | +1,535% |
| Equity | 10/15 | €6,723 | €4,663 | -€2,061 | -30.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €523 | -€1,537 | -€2,061 | |
| Amounts payable | 17/49 | €317 | €110,466 | +€110,149 | +34,720% |
| Amounts payable within one year | 42/48 | €317 | €1,680 | +€1,362 | +429% |
| Trade debts | 44 | - | €1,680 | +€1,680 | |
| Suppliers | 440/4 | - | €1,680 | +€1,680 | |
| Taxes, remuneration and social security | 45 | €317 | - | -€317 | |
| Taxes | 450/3 | €317 | - | -€317 | |
| Accrued charges and deferred income | 492/3 | - | €108,786 | +€108,786 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€183 | -€163 | +€20 | +10.9% |
| Operating profit (loss) | 9901 | -€688 | -€683 | +€6 | +0.8% |
| Financial income | 75/76B | €371 | €370 | -€1 | -0.3% |
| Recurring financial income | 75 | €371 | €370 | -€1 | -0.3% |
| Financial charges | 65/66B | - | €1,748 | +€1,748 | |
| Recurring financial charges | 65 | - | €1,748 | +€1,748 | |
| Profit (loss) for the period before taxes | 9903 | -€317 | -€2,061 | -€1,743 | -549% |
| Profit (loss) for the period | 9904 | -€317 | -€2,061 | -€1,743 | -549% |
| Profit (loss) for the period to be appropriated | 9905 | -€317 | -€2,061 | -€1,743 | -549% |
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 15 October 2026 via checked.be.