DIJKHOEVE: 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.
DIJKHOEVE
Largest movements
- Receivables within one year -€88,139
down €88,139 (-77.5%), from €113,754 to €25,615
of which Trade receivables: -€86,087
- Stocks and contracts +€10,270
up €10,270 (+9.0%), from €114,204 to €124,474
- Intangible fixed assets -€8,127
down €8,127 (-32.3%), from €25,186 to €17,059
- Cash +€5,813
up €5,813 (+58.7%), from €9,898 to €15,711
mainly Receivables within one year (+€88,139) and Depreciation (+€8,127)
- Trade debts -€50,964
down €50,964 (-81.3%), from €62,690 to €11,726
- Advances received -€37,100
down €37,100 (-100%), from €37,100 to €0
- Reserves +€7,257
up €7,257 (+13.9%), from €52,234 to €59,491
- Gross operating margin -€29,097
down €29,097 (-58.6%), from €49,630 to €20,533
- Taxes -€8,189
down €8,189 (-73.2%), from €11,181 to €2,991
- Other operating charges +€840
up €840 (+75.0%), from €1,119 to €1,959
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 | €263,041 | €182,858 | -€80,183 | -30.5% |
| Fixed assets | 21/28 | €25,186 | €17,059 | -€8,127 | -32.3% |
| Intangible fixed assets | 21 | €25,186 | €17,059 | -€8,127 | -32.3% |
| Current assets | 29/58 | €237,856 | €165,800 | -€72,056 | -30.3% |
| Stocks and contracts in progress | 3 | €114,204 | €124,474 | +€10,270 | +9.0% |
| Stocks | 30/36 | €114,204 | €124,474 | +€10,270 | +9.0% |
| Amounts receivable within one year | 40/41 | €113,754 | €25,615 | -€88,139 | -77.5% |
| Trade receivables | 40 | €111,702 | €25,615 | -€86,087 | -77.1% |
| Other amounts receivable | 41 | €2,052 | €0 | -€2,052 | -100% |
| Cash at bank and in hand | 54/58 | €9,898 | €15,711 | +€5,813 | +58.7% |
| Total equity and liabilities | 10/49 | €263,041 | €182,858 | -€80,183 | -30.5% |
| Equity | 10/15 | €112,234 | €119,491 | +€7,257 | +6.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €52,234 | €59,491 | +€7,257 | +13.9% |
| Distributable reserves | 133 | €52,234 | €59,491 | +€7,257 | +13.9% |
| Amounts payable | 17/49 | €150,807 | €63,367 | -€87,440 | -58.0% |
| Amounts payable within one year | 42/48 | €150,807 | €63,129 | -€87,678 | -58.1% |
| Trade debts | 44 | €62,690 | €11,726 | -€50,964 | -81.3% |
| Suppliers | 440/4 | €62,690 | €11,726 | -€50,964 | -81.3% |
| Advances received on contracts in progress | 46 | €37,100 | €0 | -€37,100 | -100% |
| Taxes, remuneration and social security | 45 | €19,045 | €16,914 | -€2,132 | -11.2% |
| Taxes | 450/3 | €19,045 | €16,914 | -€2,132 | -11.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,972 | €34,489 | +€2,517 | +7.9% |
| Accrued charges and deferred income | 492/3 | - | €238 | +€238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,127 | €8,127 | = | 0.0% |
| Other operating charges | 640/8 | €1,119 | €1,959 | +€840 | +75.0% |
| Gross operating margin | 9900 | €49,630 | €20,533 | -€29,097 | -58.6% |
| Operating profit (loss) | 9901 | €40,384 | €10,446 | -€29,937 | -74.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €108 | €198 | +€90 | +84.0% |
| Recurring financial charges | 65 | €108 | €198 | +€90 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | €40,276 | €10,248 | -€30,028 | -74.6% |
| Income taxes | 67/77 | €11,181 | €2,991 | -€8,189 | -73.2% |
| Profit (loss) for the period | 9904 | €29,095 | €7,257 | -€21,838 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,095 | €7,257 | -€21,838 | -75.1% |
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 20 October 2026 via checked.be.