DIJKMAN MANAGEMENT SERVICES: 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.
DIJKMAN MANAGEMENT SERVICES
Largest movements
- Cash -€117,831
down €117,831 (-76.6%), from €153,824 to €35,993
mainly Contributions, distributions and other (-€283,414) and Net result for the year (-€38,681)
- Receivables within one year +€12,765
up €12,765 (+9.1%), from €140,276 to €153,041
of which Trade receivables: +€28,135
- Reserves -€328,865
down €328,865 (-47.4%), from €693,621 to €364,756
of which Distributable reserves: -€328,865
- Other debts +€213,514
up €213,514 (+305%), from €69,900 to €283,414
- Gross operating margin -€55,410
down €55,410, from €3,394 to -€52,016
- Depreciation -€5,557
down €5,557 (-75.9%), from €7,325 to €1,768
- Taxes -€4,292
down €4,292 (-96.9%), from €4,431 to €139
- Financial income +€2,859
up €2,859 (+20.2%), from €14,165 to €17,023
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 | €780,282 | €673,461 | -€106,822 | -13.7% |
| Fixed assets | 21/28 | €4,199 | €2,431 | -€1,768 | -42.1% |
| Tangible fixed assets | 22/27 | €4,172 | €2,404 | -€1,768 | -42.4% |
| Plant, machinery and equipment | 23 | €403 | €201 | -€201 | -50.0% |
| Furniture and vehicles | 24 | €1,177 | €679 | -€498 | -42.3% |
| Other tangible fixed assets | 26 | €2,592 | €1,524 | -€1,068 | -41.2% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €776,083 | €671,029 | -€105,054 | -13.5% |
| Amounts receivable after more than one year | 29 | €481,275 | €481,275 | = | 0.0% |
| Other amounts receivable | 291 | €481,275 | €481,275 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €140,276 | €153,041 | +€12,765 | +9.1% |
| Trade receivables | 40 | €20,176 | €48,312 | +€28,135 | +139% |
| Other amounts receivable | 41 | €120,099 | €104,729 | -€15,370 | -12.8% |
| Cash at bank and in hand | 54/58 | €153,824 | €35,993 | -€117,831 | -76.6% |
| Deferred charges and accrued income | 490/1 | €709 | €720 | +€11 | +1.6% |
| Total equity and liabilities | 10/49 | €780,282 | €673,461 | -€106,822 | -13.7% |
| Equity | 10/15 | €696,850 | €374,756 | -€322,094 | -46.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €693,621 | €364,756 | -€328,865 | -47.4% |
| Tax-exempt reserves | 132 | €52,597 | €52,597 | = | 0.0% |
| Distributable reserves | 133 | €641,024 | €312,158 | -€328,865 | -51.3% |
| Profit (loss) carried forward | 14 | -€6,771 | - | +€6,771 | |
| Amounts payable | 17/49 | €83,432 | €298,705 | +€215,272 | +258% |
| Amounts payable within one year | 42/48 | €83,432 | €298,705 | +€215,272 | +258% |
| Trade debts | 44 | €4,520 | €11,528 | +€7,009 | +155% |
| Suppliers | 440/4 | €4,520 | €11,528 | +€7,009 | +155% |
| Taxes, remuneration and social security | 45 | €9,013 | €3,763 | -€5,250 | -58.2% |
| Taxes | 450/3 | €9,013 | €3,763 | -€5,250 | -58.2% |
| Other amounts payable | 47/48 | €69,900 | €283,414 | +€213,514 | +305% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,325 | €1,768 | -€5,557 | -75.9% |
| Other operating charges | 640/8 | €1,790 | €1,548 | -€242 | -13.5% |
| Gross operating margin | 9900 | €3,394 | -€52,016 | -€55,410 | |
| Operating profit (loss) | 9901 | -€5,721 | -€55,331 | -€49,611 | -867% |
| Financial income | 75/76B | €14,165 | €17,023 | +€2,859 | +20.2% |
| Recurring financial income | 75 | €14,165 | €17,023 | +€2,859 | +20.2% |
| Financial charges | 65/66B | €263 | €234 | -€29 | -11.1% |
| Recurring financial charges | 65 | €263 | €234 | -€29 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €8,181 | -€38,542 | -€46,723 | |
| Income taxes | 67/77 | €4,431 | €139 | -€4,292 | -96.9% |
| Profit (loss) for the period | 9904 | €3,750 | -€38,681 | -€42,431 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,750 | -€38,681 | -€42,431 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.