DIJKMANS: 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.
DIJKMANS
Largest movements
- Receivables within one year +€71,410
up €71,410 (+16.2%), from €440,934 to €512,344
of which Trade receivables: +€71,488
- Cash -€39,906
down €39,906 (-10.7%), from €373,359 to €333,453
mainly Receivables within one year (-€71,410) and Stocks and contracts (-€16,022)
- Stocks and contracts +€16,022
up €16,022 (+4.6%), from €345,885 to €361,907
- Profit (loss) carried forward +€46,421
no longer reported in 2025 (was -€46,421)
- Other debts -€14,056
down €14,056 (-15.5%), from €90,867 to €76,811
- Tax, wage and social debts +€13,597
up €13,597 (+181.4%), from €7,497 to €21,094
- Gross operating margin +€58,788
up €58,788 (+101.5%), from €57,929 to €116,716
- Write-downs +€36,844
new in 2025: €36,844
- Taxes +€13,062
up €13,062 (+261.2%), from €5,000 to €18,062
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 | €1,179,786 | €1,222,759 | +€42,973 | +3.6% |
| Fixed assets | 21/28 | €16,956 | €12,060 | -€4,896 | -28.9% |
| Tangible fixed assets | 22/27 | €16,956 | €12,060 | -€4,896 | -28.9% |
| Other tangible fixed assets | 26 | €16,956 | €12,060 | -€4,896 | -28.9% |
| Current assets | 29/58 | €1,162,829 | €1,210,699 | +€47,869 | +4.1% |
| Stocks and contracts in progress | 3 | €345,885 | €361,907 | +€16,022 | +4.6% |
| Stocks | 30/36 | €345,885 | €361,907 | +€16,022 | +4.6% |
| Amounts receivable within one year | 40/41 | €440,934 | €512,344 | +€71,410 | +16.2% |
| Trade receivables | 40 | €440,856 | €512,344 | +€71,488 | +16.2% |
| Other amounts receivable | 41 | €78 | - | -€78 | |
| Cash at bank and in hand | 54/58 | €373,359 | €333,453 | -€39,906 | -10.7% |
| Deferred charges and accrued income | 490/1 | €2,651 | €2,994 | +€343 | +12.9% |
| Total equity and liabilities | 10/49 | €1,179,786 | €1,222,759 | +€42,973 | +3.6% |
| Equity | 10/15 | €339,323 | €389,126 | +€49,803 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €367,145 | €370,526 | +€3,382 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €365,285 | €368,666 | +€3,382 | +0.9% |
| Profit (loss) carried forward | 14 | -€46,421 | - | +€46,421 | |
| Amounts payable | 17/49 | €840,462 | €833,632 | -€6,830 | -0.8% |
| Amounts payable within one year | 42/48 | €840,462 | €833,632 | -€6,830 | -0.8% |
| Trade debts | 44 | €742,098 | €735,728 | -€6,370 | -0.9% |
| Suppliers | 440/4 | €742,098 | €735,728 | -€6,370 | -0.9% |
| Taxes, remuneration and social security | 45 | €7,497 | €21,094 | +€13,597 | +181.4% |
| Taxes | 450/3 | €7,497 | €21,094 | +€13,597 | +181.4% |
| Other amounts payable | 47/48 | €90,867 | €76,811 | -€14,056 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,896 | €4,896 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €36,844 | +€36,844 | |
| Other operating charges | 640/8 | €2,441 | €2,619 | +€178 | +7.3% |
| Gross operating margin | 9900 | €57,929 | €116,716 | +€58,788 | +101.5% |
| Operating profit (loss) | 9901 | €50,591 | €72,357 | +€21,766 | +43.0% |
| Financial income | 75/76B | €49 | €376 | +€327 | +663.4% |
| Recurring financial income | 75 | €49 | €376 | +€327 | +663.4% |
| Financial charges | 65/66B | €4,355 | €4,868 | +€513 | +11.8% |
| Recurring financial charges | 65 | €4,355 | €3,404 | -€952 | -21.9% |
| Non-recurring financial charges | 66B | - | €1,464 | +€1,464 | |
| Profit (loss) for the period before taxes | 9903 | €46,285 | €67,865 | +€21,580 | +46.6% |
| Income taxes | 67/77 | €5,000 | €18,062 | +€13,062 | +261.2% |
| Profit (loss) for the period | 9904 | €41,285 | €49,803 | +€8,518 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,285 | €49,803 | +€8,518 | +20.6% |
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 11 October 2026 via checked.be.