DIJKIN: 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.
DIJKIN
Largest movements
- Intangible fixed assets -€72,570
down €72,570 (-100.0%), from €72,570 to €0
- Cash +€29,185
up €29,185 (+170.5%), from €17,120 to €46,305
mainly Investment in fixed assets (net) (+€84,554) and Other debts (+€83,059)
- Tangible fixed assets -€11,984
down €11,984 (-100.0%), from €11,984 to €0
of which Other tangible fixed assets: -€7,152
- Stocks and contracts -€4,576
down €4,576 (-100.0%), from €4,576 to €0
- Deferred charges and accrued income -€4,003
down €4,003 (-100.0%), from €4,003 to €0
- Other debts +€83,059
up €83,059 (+47.6%), from €174,588 to €257,647
- Profit (loss) carried forward -€74,393
down €74,393 (-28.3%), from -€263,218 to -€337,611
- Trade debts -€24,839
down €24,839 (-51.2%), from €48,513 to €23,675
- Debts after one year -€21,649
down €21,649 (-23.2%), from €93,189 to €71,540
- Tax, wage and social debts -€19,060
down €19,060 (-71.6%), from €26,631 to €7,570
of which Remuneration and social security: -€15,298
- Gross operating margin -€72,891
down €72,891 (-74.2%), from €98,268 to €25,377
- Staff costs -€66,747
down €66,747 (-47.0%), from €141,910 to €75,163
- Depreciation -€25,049
down €25,049 (-100.0%), from €25,049 to €0
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 | €127,160 | €63,813 | -€63,348 | -49.8% |
| Fixed assets | 21/28 | €100,635 | €16,080 | -€84,554 | -84.0% |
| Intangible fixed assets | 21 | €72,570 | €0 | -€72,570 | -100.0% |
| Tangible fixed assets | 22/27 | €11,984 | €0 | -€11,984 | -100.0% |
| Plant, machinery and equipment | 23 | €1,817 | €0 | -€1,817 | -100.0% |
| Furniture and vehicles | 24 | €3,016 | €0 | -€3,016 | -100.0% |
| Other tangible fixed assets | 26 | €7,152 | €0 | -€7,152 | -100.0% |
| Financial fixed assets | 28 | €16,080 | €16,080 | = | 0.0% |
| Current assets | 29/58 | €26,526 | €47,732 | +€21,207 | +79.9% |
| Stocks and contracts in progress | 3 | €4,576 | €0 | -€4,576 | -100.0% |
| Stocks | 30/36 | €4,576 | €0 | -€4,576 | -100.0% |
| Amounts receivable within one year | 40/41 | €827 | €1,428 | +€601 | +72.6% |
| Trade receivables | 40 | - | €796 | +€796 | |
| Other amounts receivable | 41 | €827 | €632 | -€195 | -23.6% |
| Cash at bank and in hand | 54/58 | €17,120 | €46,305 | +€29,185 | +170.5% |
| Deferred charges and accrued income | 490/1 | €4,003 | €0 | -€4,003 | -100.0% |
| Total equity and liabilities | 10/49 | €127,160 | €63,813 | -€63,348 | -49.8% |
| Equity | 10/15 | -€244,668 | -€319,061 | -€74,393 | -30.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,218 | -€337,611 | -€74,393 | -28.3% |
| Amounts payable | 17/49 | €371,828 | €382,873 | +€11,045 | +3.0% |
| Amounts payable after more than one year | 17 | €93,189 | €71,540 | -€21,649 | -23.2% |
| Financial debts | 170/4 | €93,189 | €71,540 | -€21,649 | -23.2% |
| Amounts payable within one year | 42/48 | €278,099 | €310,541 | +€32,442 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €28,367 | €21,649 | -€6,717 | -23.7% |
| Trade debts | 44 | €48,513 | €23,675 | -€24,839 | -51.2% |
| Suppliers | 440/4 | €48,513 | €23,675 | -€24,839 | -51.2% |
| Taxes, remuneration and social security | 45 | €26,631 | €7,570 | -€19,060 | -71.6% |
| Taxes | 450/3 | €5,790 | €2,028 | -€3,762 | -65.0% |
| Remuneration and social security | 454/9 | €20,841 | €5,542 | -€15,298 | -73.4% |
| Other amounts payable | 47/48 | €174,588 | €257,647 | +€83,059 | +47.6% |
| Accrued charges and deferred income | 492/3 | €540 | €793 | +€253 | +46.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €141,910 | €75,163 | -€66,747 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,049 | €0 | -€25,049 | -100.0% |
| Other operating charges | 640/8 | €1,341 | €2,213 | +€872 | +65.1% |
| Non-recurring operating charges | 66A | - | €19,554 | +€19,554 | |
| Gross operating margin | 9900 | €98,268 | €25,377 | -€72,891 | -74.2% |
| Operating profit (loss) | 9901 | -€70,032 | -€71,553 | -€1,520 | -2.2% |
| Financial income | 75/76B | €243 | €780 | +€537 | +220.9% |
| Recurring financial income | 75 | €243 | €780 | +€537 | +220.9% |
| Financial charges | 65/66B | €4,293 | €3,620 | -€673 | -15.7% |
| Recurring financial charges | 65 | €4,293 | €3,620 | -€673 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€74,082 | -€74,393 | -€311 | -0.4% |
| Profit (loss) for the period | 9904 | -€74,082 | -€74,393 | -€311 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,082 | -€74,393 | -€311 | -0.4% |
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 4 October 2026 via checked.be.