DIJCKSCHAU: 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.
DIJCKSCHAU
Largest movements
- Cash +€78,941
up €78,941 (+194.0%), from €40,692 to €119,633
mainly Net result for the year (+€63,619) and Tax, wage and social debts (+€31,575)
- Tax, wage and social debts +€31,575
up €31,575 (+363.6%), from €8,684 to €40,259
- Other debts +€31,563
up €31,563 (+191.0%), from €16,526 to €48,090
- Trade debts +€21,241
up €21,241 (+370.1%), from €5,739 to €26,980
- Reserves +€8,647
up €8,647 (+2.9%), from €298,452 to €307,099
of which Distributable reserves: +€8,647
- Gross operating margin +€73,674
up €73,674 (+99.7%), from €73,908 to €147,582
- Taxes +€21,755
up €21,755 (+185.6%), from €11,722 to €33,476
- Depreciation +€5,500
up €5,500 (+27.5%), from €20,028 to €25,528
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 | €728,001 | €821,927 | +€93,926 | +12.9% |
| Fixed assets | 21/28 | €501,946 | €506,649 | +€4,703 | +0.9% |
| Tangible fixed assets | 22/27 | €501,946 | €506,649 | +€4,703 | +0.9% |
| Land and buildings | 22 | €477,516 | €481,255 | +€3,739 | +0.8% |
| Plant, machinery and equipment | 23 | - | €1,290 | +€1,290 | |
| Furniture and vehicles | 24 | €18,330 | €18,004 | -€326 | -1.8% |
| Other tangible fixed assets | 26 | €6,100 | €6,100 | = | 0.0% |
| Current assets | 29/58 | €226,055 | €315,279 | +€89,223 | +39.5% |
| Amounts receivable within one year | 40/41 | €27,442 | €34,957 | +€7,515 | +27.4% |
| Trade receivables | 40 | €27,442 | €32,366 | +€4,924 | +17.9% |
| Other amounts receivable | 41 | €0 | €2,591 | +€2,591 | |
| Current investments | 50/53 | €156,422 | €159,079 | +€2,656 | +1.7% |
| Cash at bank and in hand | 54/58 | €40,692 | €119,633 | +€78,941 | +194.0% |
| Deferred charges and accrued income | 490/1 | €1,499 | €1,610 | +€111 | +7.4% |
| Total equity and liabilities | 10/49 | €728,001 | €821,927 | +€93,926 | +12.9% |
| Equity | 10/15 | €317,052 | €325,699 | +€8,647 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €298,452 | €307,099 | +€8,647 | +2.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €298,452 | €307,099 | +€8,647 | +2.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €410,949 | €496,228 | +€85,280 | +20.8% |
| Amounts payable after more than one year | 17 | €380,000 | €380,000 | = | 0.0% |
| Financial debts | 170/4 | €380,000 | €380,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,949 | €115,328 | +€84,380 | +272.6% |
| Trade debts | 44 | €5,739 | €26,980 | +€21,241 | +370.1% |
| Suppliers | 440/4 | €5,739 | €26,980 | +€21,241 | +370.1% |
| Taxes, remuneration and social security | 45 | €8,684 | €40,259 | +€31,575 | +363.6% |
| Taxes | 450/3 | €8,684 | €40,259 | +€31,575 | +363.6% |
| Other amounts payable | 47/48 | €16,526 | €48,090 | +€31,563 | +191.0% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,028 | €25,528 | +€5,500 | +27.5% |
| Other operating charges | 640/8 | €1,790 | €1,821 | +€31 | +1.7% |
| Gross operating margin | 9900 | €73,908 | €147,582 | +€73,674 | +99.7% |
| Operating profit (loss) | 9901 | €52,091 | €120,234 | +€68,143 | +130.8% |
| Financial income | 75/76B | €3,042 | €3,819 | +€776 | +25.5% |
| Recurring financial income | 75 | €3,042 | €3,819 | +€776 | +25.5% |
| Financial charges | 65/66B | €26,845 | €26,957 | +€113 | +0.4% |
| Recurring financial charges | 65 | €26,845 | €26,957 | +€113 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €28,288 | €97,095 | +€68,807 | +243.2% |
| Income taxes | 67/77 | €11,722 | €33,476 | +€21,755 | +185.6% |
| Profit (loss) for the period | 9904 | €16,567 | €63,619 | +€47,052 | +284.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,567 | €63,619 | +€47,052 | +284.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.