DIJADI: 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.
DIJADI
Largest movements
- Tangible fixed assets -€41,236
down €41,236 (-5.2%), from €794,758 to €753,523
of which Land and buildings: -€41,045
- Reserves -€19,775
down €19,775 (-57.3%), from €34,521 to €14,746
- Debts after one year -€15,176
down €15,176 (-3.9%), from €387,633 to €372,457
- Financial charges +€15,503
up €15,503 (+106.6%), from €14,545 to €30,048
- Gross operating margin +€10,376
up €10,376 (+22.1%), from €46,894 to €57,270
- Depreciation +€5,467
up €5,467 (+15.3%), from €35,769 to €41,236
- Other operating charges +€629
up €629 (+12.3%), from €5,131 to €5,761
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 | €805,058 | €766,053 | -€39,005 | -4.8% |
| Fixed assets | 21/28 | €794,758 | €753,523 | -€41,236 | -5.2% |
| Tangible fixed assets | 22/27 | €794,758 | €753,523 | -€41,236 | -5.2% |
| Land and buildings | 22 | €794,568 | €753,523 | -€41,045 | -5.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €191 | €0 | -€191 | -100.0% |
| Current assets | 29/58 | €10,299 | €12,530 | +€2,231 | +21.7% |
| Amounts receivable within one year | 40/41 | - | €2,588 | +€2,588 | |
| Trade receivables | 40 | - | €2,588 | +€2,588 | |
| Cash at bank and in hand | 54/58 | €8,464 | €7,075 | -€1,389 | -16.4% |
| Deferred charges and accrued income | 490/1 | €1,835 | €2,866 | +€1,031 | +56.2% |
| Total equity and liabilities | 10/49 | €805,058 | €766,053 | -€39,005 | -4.8% |
| Equity | 10/15 | €408,113 | €388,338 | -€19,775 | -4.8% |
| Contributions | 10/11 | €373,592 | €373,592 | = | 0.0% |
| Reserves | 13 | €34,521 | €14,746 | -€19,775 | -57.3% |
| Distributable reserves | 133 | €34,521 | €14,746 | -€19,775 | -57.3% |
| Amounts payable | 17/49 | €396,944 | €377,714 | -€19,230 | -4.8% |
| Amounts payable after more than one year | 17 | €387,633 | €372,457 | -€15,176 | -3.9% |
| Financial debts | 170/4 | €387,633 | €372,457 | -€15,176 | -3.9% |
| Amounts payable within one year | 42/48 | €6,377 | €5,258 | -€1,120 | -17.6% |
| Trade debts | 44 | €3,501 | €2,450 | -€1,051 | -30.0% |
| Suppliers | 440/4 | €3,501 | €2,450 | -€1,051 | -30.0% |
| Other amounts payable | 47/48 | €2,876 | €2,808 | -€69 | -2.4% |
| Accrued charges and deferred income | 492/3 | €2,934 | - | -€2,934 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,769 | €41,236 | +€5,467 | +15.3% |
| Other operating charges | 640/8 | €5,131 | €5,761 | +€629 | +12.3% |
| Gross operating margin | 9900 | €46,894 | €57,270 | +€10,376 | +22.1% |
| Operating profit (loss) | 9901 | €5,993 | €10,273 | +€4,280 | +71.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €14,545 | €30,048 | +€15,503 | +106.6% |
| Recurring financial charges | 65 | €14,545 | €30,048 | +€15,503 | +106.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,552 | -€19,775 | -€11,223 | -131.2% |
| Profit (loss) for the period | 9904 | -€8,552 | -€19,775 | -€11,223 | -131.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,552 | -€19,775 | -€11,223 | -131.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.