DIJK 69: 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.
DIJK 69
Largest movements
- Receivables within one year +€313,301
up €313,301 (+413.7%), from €75,730 to €389,031
of which Other amounts receivable: +€329,098
- Cash -€53,776
down €53,776 (-44.6%), from €120,685 to €66,910
mainly Receivables within one year (-€313,301) and Contributions, distributions and other (-€70,000)
- Reserves +€139,386
up €139,386 (+30.7%), from €453,703 to €593,089
of which Distributable reserves: +€139,386
- Other debts +€70,000
new in 2025: €70,000
- Tax, wage and social debts +€37,994
up €37,994 (+92.8%), from €40,942 to €78,936
of which Taxes: +€35,260
- Gross operating margin +€148,469
up €148,469 (+23.8%), from €622,596 to €771,066
- Taxes +€22,508
up €22,508 (+50.7%), from €44,363 to €66,872
- Staff costs +€21,317
up €21,317 (+4.5%), from €468,714 to €490,031
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 | €582,910 | €833,146 | +€250,237 | +42.9% |
| Fixed assets | 21/28 | €36,876 | €29,116 | -€7,760 | -21.0% |
| Tangible fixed assets | 22/27 | €31,696 | €23,936 | -€7,760 | -24.5% |
| Plant, machinery and equipment | 23 | €6,616 | €4,931 | -€1,685 | -25.5% |
| Furniture and vehicles | 24 | €11,642 | €8,582 | -€3,060 | -26.3% |
| Other tangible fixed assets | 26 | €13,437 | €10,423 | -€3,014 | -22.4% |
| Financial fixed assets | 28 | €5,180 | €5,180 | = | 0.0% |
| Current assets | 29/58 | €546,034 | €804,030 | +€257,996 | +47.2% |
| Stocks and contracts in progress | 3 | €20,000 | €20,000 | = | 0.0% |
| Stocks | 30/36 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,730 | €389,031 | +€313,301 | +413.7% |
| Trade receivables | 40 | €20,827 | €5,031 | -€15,797 | -75.8% |
| Other amounts receivable | 41 | €54,902 | €384,000 | +€329,098 | +599.4% |
| Current investments | 50/53 | €327,107 | €327,107 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €120,685 | €66,910 | -€53,776 | -44.6% |
| Deferred charges and accrued income | 490/1 | €2,511 | €983 | -€1,529 | -60.9% |
| Total equity and liabilities | 10/49 | €582,910 | €833,146 | +€250,237 | +42.9% |
| Equity | 10/15 | €472,295 | €611,681 | +€139,386 | +29.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €453,703 | €593,089 | +€139,386 | +30.7% |
| Tax-exempt reserves | 132 | €7,558 | €7,558 | = | 0.0% |
| Distributable reserves | 133 | €446,144 | €585,531 | +€139,386 | +31.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €110,615 | €221,465 | +€110,850 | +100.2% |
| Amounts payable within one year | 42/48 | €110,615 | €221,465 | +€110,850 | +100.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €69,673 | €72,530 | +€2,857 | +4.1% |
| Suppliers | 440/4 | €69,673 | €72,530 | +€2,857 | +4.1% |
| Taxes, remuneration and social security | 45 | €40,942 | €78,936 | +€37,994 | +92.8% |
| Taxes | 450/3 | €9,151 | €44,411 | +€35,260 | +385.3% |
| Remuneration and social security | 454/9 | €31,791 | €34,525 | +€2,733 | +8.6% |
| Other amounts payable | 47/48 | - | €70,000 | +€70,000 | |
| Remuneration, social security and pensions | 62 | €468,714 | €490,031 | +€21,317 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,095 | €8,839 | -€1,256 | -12.4% |
| Other operating charges | 640/8 | €10,382 | €4,918 | -€5,464 | -52.6% |
| Non-recurring operating charges | 66A | €77 | €0 | -€77 | -100.0% |
| Gross operating margin | 9900 | €622,596 | €771,066 | +€148,469 | +23.8% |
| Operating profit (loss) | 9901 | €133,329 | €267,278 | +€133,949 | +100.5% |
| Financial income | 75/76B | €4,154 | €10,257 | +€6,103 | +146.9% |
| Recurring financial income | 75 | €4,154 | €10,257 | +€6,103 | +146.9% |
| Financial charges | 65/66B | €2,697 | €1,277 | -€1,420 | -52.6% |
| Recurring financial charges | 65 | €2,697 | €1,277 | -€1,420 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €134,786 | €276,258 | +€141,472 | +105.0% |
| Income taxes | 67/77 | €44,363 | €66,872 | +€22,508 | +50.7% |
| Profit (loss) for the period | 9904 | €90,423 | €209,386 | +€118,963 | +131.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,423 | €209,386 | +€118,963 | +131.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.