Dijk30: 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.
Dijk30
Largest movements
- Cash +€15,309
up €15,309 (+25.9%), from €59,219 to €74,529
mainly Deferred charges and accrued income (+€11,096) and Depreciation (+€9,961)
- Deferred charges and accrued income -€11,096
down €11,096 (-50.8%), from €21,861 to €10,765
- Current investments -€7,322
down €7,322 (-23.4%), from €31,322 to €24,000
- Stocks and contracts -€6,008
down €6,008 (-71.3%), from €8,423 to €2,414
- Financial fixed assets +€4,500
up €4,500 (+450.0%), from €1,000 to €5,500
- Profit (loss) carried forward -€11,318
down €11,318 (-28.9%), from -€39,211 to -€50,529
- Debts after one year +€9,426
up €9,426, from €0 to €9,426
- Tax, wage and social debts -€6,985
down €6,985 (-21.2%), from €32,955 to €25,970
of which Remuneration and social security: -€7,956
- Trade debts +€4,136
up €4,136 (+384.0%), from €1,077 to €5,214
- Gross operating margin +€20,486
up €20,486 (+8.6%), from €238,146 to €258,632
- Staff costs +€8,591
up €8,591 (+3.8%), from €228,570 to €237,162
- Depreciation -€6,576
down €6,576 (-39.8%), from €16,538 to €9,961
- Taxes +€4,264
up €4,264 (+1713.1%), from €249 to €4,512
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 | €165,593 | €161,835 | -€3,759 | -2.3% |
| Fixed assets | 21/28 | €40,942 | €42,061 | +€1,119 | +2.7% |
| Tangible fixed assets | 22/27 | €39,942 | €36,561 | -€3,381 | -8.5% |
| Plant, machinery and equipment | 23 | €22,950 | €19,410 | -€3,540 | -15.4% |
| Furniture and vehicles | 24 | €13,549 | €6,701 | -€6,848 | -50.5% |
| Other tangible fixed assets | 26 | €3,444 | €10,451 | +€7,007 | +203.5% |
| Financial fixed assets | 28 | €1,000 | €5,500 | +€4,500 | +450.0% |
| Current assets | 29/58 | €124,651 | €119,774 | -€4,878 | -3.9% |
| Stocks and contracts in progress | 3 | €8,423 | €2,414 | -€6,008 | -71.3% |
| Stocks | 30/36 | €8,423 | €2,414 | -€6,008 | -71.3% |
| Amounts receivable within one year | 40/41 | €3,826 | €8,066 | +€4,240 | +110.8% |
| Trade receivables | 40 | €0 | €1,644 | +€1,644 | |
| Other amounts receivable | 41 | €3,826 | €6,422 | +€2,596 | +67.9% |
| Current investments | 50/53 | €31,322 | €24,000 | -€7,322 | -23.4% |
| Cash at bank and in hand | 54/58 | €59,219 | €74,529 | +€15,309 | +25.9% |
| Deferred charges and accrued income | 490/1 | €21,861 | €10,765 | -€11,096 | -50.8% |
| Total equity and liabilities | 10/49 | €165,593 | €161,835 | -€3,759 | -2.3% |
| Equity | 10/15 | €106,816 | €95,498 | -€11,318 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,426 | €127,426 | = | 0.0% |
| Distributable reserves | 133 | €127,426 | €127,426 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,211 | -€50,529 | -€11,318 | -28.9% |
| Amounts payable | 17/49 | €58,778 | €66,337 | +€7,560 | +12.9% |
| Amounts payable after more than one year | 17 | €0 | €9,426 | +€9,426 | |
| Financial debts | 170/4 | €0 | €9,426 | +€9,426 | |
| Amounts payable within one year | 42/48 | €57,440 | €54,393 | -€3,048 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,077 | €5,214 | +€4,136 | +384.0% |
| Suppliers | 440/4 | €1,077 | €5,214 | +€4,136 | +384.0% |
| Taxes, remuneration and social security | 45 | €32,955 | €25,970 | -€6,985 | -21.2% |
| Taxes | 450/3 | €7,365 | €8,335 | +€971 | +13.2% |
| Remuneration and social security | 454/9 | €25,590 | €17,634 | -€7,956 | -31.1% |
| Other amounts payable | 47/48 | €23,408 | €23,209 | -€199 | -0.9% |
| Accrued charges and deferred income | 492/3 | €1,337 | €2,518 | +€1,181 | +88.3% |
| Non-recurring operating income | 76A | - | €15,682 | +€15,682 | |
| Remuneration, social security and pensions | 62 | €228,570 | €237,162 | +€8,591 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,538 | €9,961 | -€6,576 | -39.8% |
| Other operating charges | 640/8 | €156 | €738 | +€582 | +373.1% |
| Non-recurring operating charges | 66A | €13,096 | €14,788 | +€1,692 | +12.9% |
| Gross operating margin | 9900 | €238,146 | €258,632 | +€20,486 | +8.6% |
| Operating profit (loss) | 9901 | -€20,214 | -€4,018 | +€16,197 | +80.1% |
| Financial income | 75/76B | €248 | €2,729 | +€2,481 | +999.9% |
| Recurring financial income | 75 | €248 | €2,729 | +€2,481 | +999.9% |
| Financial charges | 65/66B | €3,145 | €5,517 | +€2,372 | +75.4% |
| Recurring financial charges | 65 | €3,145 | €5,517 | +€2,372 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,111 | -€6,806 | +€16,305 | +70.6% |
| Income taxes | 67/77 | €249 | €4,512 | +€4,264 | +1713.1% |
| Profit (loss) for the period | 9904 | -€23,360 | -€11,318 | +€12,042 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,360 | -€11,318 | +€12,042 | +51.5% |
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 8 October 2026 via checked.be.