DIJAN: 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.
DIJAN
Largest movements
- Cash -€16,695
down €16,695 (-9.4%), from €176,708 to €160,014
mainly Investment in fixed assets (net) (-€52,583) and Trade debts (-€31,228)
- Stocks and contracts -€4,894
down €4,894 (-16.2%), from €30,168 to €25,275
- Tangible fixed assets +€4,448
up €4,448 (+3.1%), from €142,159 to €146,608
of which Land and buildings: +€6,020
- Trade debts -€31,228
down €31,228 (-37.1%), from €84,130 to €52,902
- Tax, wage and social debts +€7,061
up €7,061 (+8.4%), from €84,378 to €91,439
of which Remuneration and social security: +€13,304
- Profit (loss) carried forward +€6,988
up €6,988 (+67.5%), from -€10,358 to -€3,369
- Gross operating margin -€44,934
down €44,934 (-5.0%), from €891,208 to €846,274
- Depreciation -€25,514
down €25,514 (-34.6%), from €73,649 to €48,135
- Staff costs -€21,197
down €21,197 (-2.6%), from €800,990 to €779,792
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 | €404,485 | €389,760 | -€14,725 | -3.6% |
| Fixed assets | 21/28 | €142,159 | €146,608 | +€4,448 | +3.1% |
| Tangible fixed assets | 22/27 | €142,159 | €146,608 | +€4,448 | +3.1% |
| Land and buildings | 22 | €93,941 | €99,962 | +€6,020 | +6.4% |
| Plant, machinery and equipment | 23 | €37,167 | €39,732 | +€2,565 | +6.9% |
| Furniture and vehicles | 24 | €11,051 | €6,914 | -€4,137 | -37.4% |
| Current assets | 29/58 | €262,326 | €243,152 | -€19,174 | -7.3% |
| Stocks and contracts in progress | 3 | €30,168 | €25,275 | -€4,894 | -16.2% |
| Stocks | 30/36 | €30,168 | €25,275 | -€4,894 | -16.2% |
| Amounts receivable within one year | 40/41 | €54,778 | €55,537 | +€759 | +1.4% |
| Trade receivables | 40 | €47,593 | €47,183 | -€410 | -0.9% |
| Other amounts receivable | 41 | €7,185 | €8,354 | +€1,169 | +16.3% |
| Cash at bank and in hand | 54/58 | €176,708 | €160,014 | -€16,695 | -9.4% |
| Deferred charges and accrued income | 490/1 | €672 | €2,327 | +€1,656 | +246.5% |
| Total equity and liabilities | 10/49 | €404,485 | €389,760 | -€14,725 | -3.6% |
| Equity | 10/15 | €121,386 | €128,374 | +€6,988 | +5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €111,744 | €111,744 | = | 0.0% |
| Distributable reserves | 133 | €111,744 | €111,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,358 | -€3,369 | +€6,988 | +67.5% |
| Amounts payable | 17/49 | €283,099 | €261,385 | -€21,714 | -7.7% |
| Amounts payable within one year | 42/48 | €283,031 | €261,385 | -€21,646 | -7.6% |
| Trade debts | 44 | €84,130 | €52,902 | -€31,228 | -37.1% |
| Suppliers | 440/4 | €84,130 | €52,902 | -€31,228 | -37.1% |
| Taxes, remuneration and social security | 45 | €84,378 | €91,439 | +€7,061 | +8.4% |
| Taxes | 450/3 | €6,758 | €515 | -€6,243 | -92.4% |
| Remuneration and social security | 454/9 | €77,620 | €90,924 | +€13,304 | +17.1% |
| Other amounts payable | 47/48 | €114,522 | €117,044 | +€2,522 | +2.2% |
| Accrued charges and deferred income | 492/3 | €68 | - | -€68 | |
| Remuneration, social security and pensions | 62 | €800,990 | €779,792 | -€21,197 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,649 | €48,135 | -€25,514 | -34.6% |
| Other operating charges | 640/8 | €2,401 | €2,220 | -€181 | -7.6% |
| Gross operating margin | 9900 | €891,208 | €846,274 | -€44,934 | -5.0% |
| Operating profit (loss) | 9901 | €14,169 | €16,127 | +€1,958 | +13.8% |
| Financial income | 75/76B | €621 | €2,897 | +€2,275 | +366.1% |
| Recurring financial income | 75 | €621 | €2,897 | +€2,275 | +366.1% |
| Financial charges | 65/66B | €8,801 | €10,520 | +€1,719 | +19.5% |
| Recurring financial charges | 65 | €8,801 | €10,520 | +€1,719 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €5,989 | €8,503 | +€2,514 | +42.0% |
| Income taxes | 67/77 | €815 | €1,515 | +€700 | +86.0% |
| Profit (loss) for the period | 9904 | €5,175 | €6,988 | +€1,814 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,175 | €6,988 | +€1,814 | +35.1% |
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 11 October 2026 via checked.be.