DIJECO: 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.
DIJECO
Largest movements
- Cash -€138,683
down €138,683 (-53.1%), from €261,224 to €122,540
mainly Contributions, distributions and other (-€430,000) and Investment in fixed assets (net) (-€12,010)
- Receivables within one year +€11,725
up €11,725 (+23.4%), from €50,178 to €61,903
of which Trade receivables: +€11,725
- Current investments -€10,250
down €10,250 (-100%), from €10,250 to €0
- Tangible fixed assets +€9,185
up €9,185 (+113%), from €8,099 to €17,284
of which Land and buildings: +€12,006
- Reserves -€249,944
down €249,944 (-63.3%), from €395,153 to €145,209
- Other debts +€100,829
up €100,829 (+11,349%), from €888 to €101,717
- Trade debts +€21,991
up €21,991 (+890%), from €2,471 to €24,462
- Gross operating margin +€9,650
up €9,650 (+7.1%), from €135,878 to €145,528
- Taxes +€6,890
up €6,890 (+24.5%), from €28,115 to €35,005
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.
Derived cash bridge
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 | €403,516 | €275,509 | -€128,007 | -31.7% |
| Fixed assets | 21/28 | €80,302 | €89,487 | +€9,185 | +11.4% |
| Tangible fixed assets | 22/27 | €8,099 | €17,284 | +€9,185 | +113% |
| Land and buildings | 22 | - | €12,006 | +€12,006 | |
| Furniture and vehicles | 24 | €6,490 | €4,281 | -€2,210 | -34.0% |
| Other tangible fixed assets | 26 | €1,609 | €997 | -€612 | -38.0% |
| Financial fixed assets | 28 | €72,203 | €72,203 | = | 0.0% |
| Current assets | 29/58 | €323,214 | €186,022 | -€137,192 | -42.4% |
| Amounts receivable within one year | 40/41 | €50,178 | €61,903 | +€11,725 | +23.4% |
| Trade receivables | 40 | €45,700 | €57,425 | +€11,725 | +25.7% |
| Other amounts receivable | 41 | €4,478 | €4,478 | = | 0.0% |
| Current investments | 50/53 | €10,250 | €0 | -€10,250 | -100% |
| Cash at bank and in hand | 54/58 | €261,224 | €122,540 | -€138,683 | -53.1% |
| Deferred charges and accrued income | 490/1 | €1,563 | €1,579 | +€16 | +1.0% |
| Total equity and liabilities | 10/49 | €403,516 | €275,509 | -€128,007 | -31.7% |
| Equity | 10/15 | €397,653 | €147,709 | -€249,944 | -62.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €395,153 | €145,209 | -€249,944 | -63.3% |
| Distributable reserves | 133 | €395,153 | €145,209 | -€249,944 | -63.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,863 | €127,800 | +€121,937 | +2,080% |
| Amounts payable within one year | 42/48 | €5,821 | €127,753 | +€121,933 | +2,095% |
| Trade debts | 44 | €2,471 | €24,462 | +€21,991 | +890% |
| Suppliers | 440/4 | €2,471 | €24,462 | +€21,991 | +890% |
| Taxes, remuneration and social security | 45 | €2,462 | €1,574 | -€887 | -36.0% |
| Taxes | 450/3 | €2,462 | €1,574 | -€887 | -36.0% |
| Other amounts payable | 47/48 | €888 | €101,717 | +€100,829 | +11,349% |
| Accrued charges and deferred income | 492/3 | €42 | €47 | +€4 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,901 | €2,825 | -€76 | -2.6% |
| Other operating charges | 640/8 | €566 | €742 | +€176 | +31.0% |
| Gross operating margin | 9900 | €135,878 | €145,528 | +€9,650 | +7.1% |
| Operating profit (loss) | 9901 | €132,411 | €141,961 | +€9,550 | +7.2% |
| Financial income | 75/76B | €78,218 | €76,790 | -€1,428 | -1.8% |
| Recurring financial income | 75 | €78,218 | €76,790 | -€1,428 | -1.8% |
| Financial charges | 65/66B | €3,606 | €3,690 | +€83 | +2.3% |
| Recurring financial charges | 65 | €3,606 | €3,690 | +€83 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €207,022 | €215,061 | +€8,039 | +3.9% |
| Income taxes | 67/77 | €28,115 | €35,005 | +€6,890 | +24.5% |
| Profit (loss) for the period | 9904 | €178,908 | €180,056 | +€1,148 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €178,908 | €180,056 | +€1,148 | +0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.