Dijac: 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.
What changed
Dijac
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€18,333
2024 · €17,080+€1,253
Equity
€601,672
2024 · €627,339-€25,667
Cash
€11,434
2024 · €11,716-€282
Balance sheet total
€1.6m
2024 · €1.6m-€28,095
Largest movements
Assets
- Tangible fixed assets -€18,209
down €18,209 (-1.6%), from €1.2m to €1.1m
of which Furniture and vehicles: -€9,402
Equity and liabilities
- Reserves -€26,713
down €26,713 (-9.0%), from €298,137 to €271,424
of which Tax-exempt reserves: -€16,713
Income statement
- Gross operating margin +€5,746
up €5,746 (+4.0%), from €145,444 to €151,190
- Depreciation +€4,101
up €4,101 (+4.3%), from €95,056 to €99,157
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.
Result 2024
€17,080
Gross operating margin
+€5,746
Depreciation
-€4,101
Other operating charges
-€979
Financial income
-€2
Financial charges
-€442
Taxes
+€1,031
Result 2025
€18,333
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.
From operations
+€124,666
Investment
-€80,949
Financing
-€44,000
Cash 2024
€11,716
From operations (derived)
+€124,666
Net result for the year
+€18,333
Depreciation
+€99,157
Receivables within one year
+€9,738
Smaller working-capital items
+€59
Provisions
-€8,606
Tax, wage and social debts
+€850
Other debts
+€4,220
Accrued charges and deferred income
+€915
Investment (derived)
-€80,949
Investment in fixed assets (net)
-€80,949
Financing
-€44,000
Contributions, distributions and other
-€44,000
Cash 2025
€11,434
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,583,001 | €1,554,906 | -€28,095 | -1.8% |
| Fixed assets | 21/28 | €1,554,153 | €1,535,944 | -€18,209 | -1.2% |
| Tangible fixed assets | 22/27 | €1,165,189 | €1,146,980 | -€18,209 | -1.6% |
| Land and buildings | 22 | €1,122,980 | €1,114,581 | -€8,399 | -0.7% |
| Plant, machinery and equipment | 23 | €1,015 | €607 | -€408 | -40.2% |
| Furniture and vehicles | 24 | €41,194 | €31,792 | -€9,402 | -22.8% |
| Financial fixed assets | 28 | €388,964 | €388,964 | = | 0.0% |
| Current assets | 29/58 | €28,848 | €18,962 | -€9,886 | -34.3% |
| Amounts receivable within one year | 40/41 | €11,434 | €1,696 | -€9,738 | -85.2% |
| Trade receivables | 40 | €10,000 | €1,262 | -€8,738 | -87.4% |
| Other amounts receivable | 41 | €1,434 | €434 | -€1,000 | -69.7% |
| Cash at bank and in hand | 54/58 | €11,716 | €11,434 | -€282 | -2.4% |
| Deferred charges and accrued income | 490/1 | €5,698 | €5,832 | +€134 | +2.4% |
| Total equity and liabilities | 10/49 | €1,583,001 | €1,554,906 | -€28,095 | -1.8% |
| Equity | 10/15 | €627,339 | €601,672 | -€25,667 | -4.1% |
| Contributions | 10/11 | €260,288 | €260,288 | = | 0.0% |
| Reserves | 13 | €298,137 | €271,424 | -€26,713 | -9.0% |
| Tax-exempt reserves | 132 | €50,391 | €33,678 | -€16,713 | -33.2% |
| Distributable reserves | 133 | €247,746 | €237,746 | -€10,000 | -4.0% |
| Profit (loss) carried forward | 14 | €68,914 | €69,960 | +€1,046 | +1.5% |
| Provisions and deferred taxes | 16 | €25,948 | €17,341 | -€8,606 | -33.2% |
| Deferred taxes | 168 | €25,948 | €17,341 | -€8,606 | -33.2% |
| Amounts payable | 17/49 | €929,714 | €935,893 | +€6,179 | +0.7% |
| Amounts payable after more than one year | 17 | €42,000 | €42,000 | = | 0.0% |
| Other amounts payable | 178/9 | €42,000 | €42,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €884,677 | €889,941 | +€5,264 | +0.6% |
| Trade debts | 44 | €414 | €608 | +€194 | +46.8% |
| Suppliers | 440/4 | €414 | €608 | +€194 | +46.8% |
| Taxes, remuneration and social security | 45 | €5,350 | €6,200 | +€850 | +15.9% |
| Taxes | 450/3 | €5,350 | €6,200 | +€850 | +15.9% |
| Other amounts payable | 47/48 | €878,913 | €883,133 | +€4,220 | +0.5% |
| Accrued charges and deferred income | 492/3 | €3,037 | €3,952 | +€915 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,056 | €99,157 | +€4,101 | +4.3% |
| Other operating charges | 640/8 | €20,529 | €21,508 | +€979 | +4.8% |
| Gross operating margin | 9900 | €145,444 | €151,190 | +€5,746 | +4.0% |
| Operating profit (loss) | 9901 | €29,859 | €30,524 | +€665 | +2.2% |
| Financial income | 75/76B | €4 | €2 | -€2 | -50.3% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -50.3% |
| Financial charges | 65/66B | €1,681 | €2,123 | +€442 | +26.3% |
| Recurring financial charges | 65 | €1,681 | €2,123 | +€442 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €28,181 | €28,403 | +€222 | +0.8% |
| Transfer from deferred taxes | 780 | €8,606 | €8,606 | = | 0.0% |
| Income taxes | 67/77 | €19,707 | €18,676 | -€1,031 | -5.2% |
| Profit (loss) for the period | 9904 | €17,080 | €18,333 | +€1,253 | +7.3% |
| Transfer from tax-exempt reserves | 789 | €16,713 | €16,713 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,793 | €35,046 | +€1,253 | +3.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.