DIJAN: 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.
DIJAN
Largest movements
- Receivables within one year -€30,357
down €30,357 (-11.5%), from €263,022 to €232,665
of which Other amounts receivable: -€169,674
- Cash -€16,555
down €16,555 (-32.1%), from €51,583 to €35,028
mainly Net result for the year (-€68,413) and Trade debts (-€51,365)
- Tangible fixed assets -€13,382
down €13,382 (-18.6%), from €71,756 to €58,374
- Other debts +€106,705
up €106,705 (+95.6%), from €111,601 to €218,306
- Reserves -€68,413
down €68,413 (-7.3%), from €942,786 to €874,373
of which Distributable reserves: -€68,413
- Trade debts -€51,365
down €51,365 (-32.7%), from €157,285 to €105,920
- Debts after one year -€33,970
down €33,970 (-85.6%), from €39,696 to €5,727
- Tax, wage and social debts -€18,977
down €18,977 (-55.6%), from €34,135 to €15,158
of which Taxes: -€19,697
- Gross operating margin -€59,705
down €59,705 (-82.1%), from €72,719 to €13,014
- Depreciation +€32,166
up €32,166 (+162.4%), from €19,803 to €51,969
- Taxes -€8,186
down €8,186 (-100.0%), from €8,186 to €0
- Staff costs +€5,299
up €5,299 (+54.9%), from €9,644 to €14,943
- Financial charges +€2,713
up €2,713 (+29.9%), from €9,059 to €11,772
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 | €1,325,008 | €1,259,653 | -€65,354 | -4.9% |
| Fixed assets | 21/28 | €1,007,534 | €988,782 | -€18,752 | -1.9% |
| Intangible fixed assets | 21 | €168,135 | €162,765 | -€5,370 | -3.2% |
| Tangible fixed assets | 22/27 | €71,756 | €58,374 | -€13,382 | -18.6% |
| Land and buildings | 22 | €44,051 | €42,435 | -€1,616 | -3.7% |
| Plant, machinery and equipment | 23 | €10,326 | €6,244 | -€4,082 | -39.5% |
| Furniture and vehicles | 24 | €10,292 | €5,067 | -€5,225 | -50.8% |
| Other tangible fixed assets | 26 | €7,087 | €4,629 | -€2,458 | -34.7% |
| Financial fixed assets | 28 | €767,643 | €767,643 | = | 0.0% |
| Current assets | 29/58 | €317,474 | €270,871 | -€46,603 | -14.7% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €263,022 | €232,665 | -€30,357 | -11.5% |
| Trade receivables | 40 | €72,223 | €211,539 | +€139,317 | +192.9% |
| Other amounts receivable | 41 | €190,800 | €21,126 | -€169,674 | -88.9% |
| Cash at bank and in hand | 54/58 | €51,583 | €35,028 | -€16,555 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,869 | €2,178 | +€309 | +16.5% |
| Total equity and liabilities | 10/49 | €1,325,008 | €1,259,653 | -€65,354 | -4.9% |
| Equity | 10/15 | €948,986 | €880,573 | -€68,413 | -7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €942,786 | €874,373 | -€68,413 | -7.3% |
| 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 | €940,931 | €872,518 | -€68,413 | -7.3% |
| Amounts payable | 17/49 | €376,022 | €379,081 | +€3,059 | +0.8% |
| Amounts payable after more than one year | 17 | €39,696 | €5,727 | -€33,970 | -85.6% |
| Financial debts | 170/4 | €39,696 | €5,727 | -€33,970 | -85.6% |
| Amounts payable within one year | 42/48 | €336,326 | €373,354 | +€37,028 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €33,304 | €33,970 | +€665 | +2.0% |
| Trade debts | 44 | €157,285 | €105,920 | -€51,365 | -32.7% |
| Suppliers | 440/4 | €157,285 | €105,920 | -€51,365 | -32.7% |
| Taxes, remuneration and social security | 45 | €34,135 | €15,158 | -€18,977 | -55.6% |
| Taxes | 450/3 | €32,117 | €12,419 | -€19,697 | -61.3% |
| Remuneration and social security | 454/9 | €2,019 | €2,739 | +€721 | +35.7% |
| Other amounts payable | 47/48 | €111,601 | €218,306 | +€106,705 | +95.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €9,644 | €14,943 | +€5,299 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,803 | €51,969 | +€32,166 | +162.4% |
| Other operating charges | 640/8 | €3,577 | €2,760 | -€817 | -22.8% |
| Non-recurring operating charges | 66A | €6,445 | €0 | -€6,445 | -100.0% |
| Gross operating margin | 9900 | €72,719 | €13,014 | -€59,705 | -82.1% |
| Operating profit (loss) | 9901 | €33,249 | -€56,659 | -€89,907 | |
| Financial income | 75/76B | €0 | €17 | +€17 | |
| Recurring financial income | 75 | €0 | €17 | +€17 | |
| Financial charges | 65/66B | €9,059 | €11,772 | +€2,713 | +29.9% |
| Recurring financial charges | 65 | €9,059 | €11,772 | +€2,713 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | €24,190 | -€68,413 | -€92,603 | |
| Income taxes | 67/77 | €8,186 | €0 | -€8,186 | -100.0% |
| Profit (loss) for the period | 9904 | €16,004 | -€68,413 | -€84,417 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,004 | -€68,413 | -€84,417 |
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 6 October 2026 via checked.be.