Dijkstrand: 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.
Dijkstrand
Largest movements
- Receivables within one year +€18,320
up €18,320 (+18.2%), from €100,522 to €118,842
of which Other amounts receivable: +€18,397
- Tangible fixed assets -€17,845
down €17,845 (-5.1%), from €350,762 to €332,917
- Profit (loss) carried forward -€15,954
down €15,954 (-4.0%), from -€401,221 to -€417,175
- Other debts +€15,500
up €15,500 (+3.1%), from €507,519 to €523,019
- Depreciation -€8,668
down €8,668 (-32.7%), from €26,513 to €17,845
- Other operating charges -€3,061
down €3,061 (-44.3%), from €6,911 to €3,850
- Gross operating margin +€2,501
up €2,501, from -€2,232 to €268
- Financial income -€1,072
down €1,072 (-16.0%), from €6,692 to €5,620
- Financial charges -€52
down €52 (-26.2%), from €199 to €147
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 | €453,749 | €453,291 | -€458 | -0.1% |
| Fixed assets | 21/28 | €350,762 | €332,917 | -€17,845 | -5.1% |
| Tangible fixed assets | 22/27 | €350,762 | €332,917 | -€17,845 | -5.1% |
| Land and buildings | 22 | €350,762 | €332,917 | -€17,845 | -5.1% |
| Current assets | 29/58 | €102,987 | €120,374 | +€17,387 | +16.9% |
| Amounts receivable within one year | 40/41 | €100,522 | €118,842 | +€18,320 | +18.2% |
| Trade receivables | 40 | €77 | €0 | -€77 | -100.0% |
| Other amounts receivable | 41 | €100,445 | €118,842 | +€18,397 | +18.3% |
| Cash at bank and in hand | 54/58 | €2,465 | €1,532 | -€933 | -37.8% |
| Total equity and liabilities | 10/49 | €453,749 | €453,291 | -€458 | -0.1% |
| Equity | 10/15 | -€54,170 | -€70,125 | -€15,954 | -29.5% |
| Contributions | 10/11 | €347,051 | €347,051 | = | 0.0% |
| Capital | 10 | €347,051 | €347,051 | = | 0.0% |
| Issued capital | 100 | €347,051 | €347,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€401,221 | -€417,175 | -€15,954 | -4.0% |
| Amounts payable | 17/49 | €507,920 | €523,415 | +€15,496 | +3.1% |
| Amounts payable within one year | 42/48 | €507,920 | €523,415 | +€15,496 | +3.1% |
| Trade debts | 44 | €401 | €396 | -€4 | -1.0% |
| Suppliers | 440/4 | €401 | €396 | -€4 | -1.0% |
| Other amounts payable | 47/48 | €507,519 | €523,019 | +€15,500 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,513 | €17,845 | -€8,668 | -32.7% |
| Other operating charges | 640/8 | €6,911 | €3,850 | -€3,061 | -44.3% |
| Gross operating margin | 9900 | -€2,232 | €268 | +€2,501 | |
| Operating profit (loss) | 9901 | -€35,657 | -€21,427 | +€14,230 | +39.9% |
| Financial income | 75/76B | €6,692 | €5,620 | -€1,072 | -16.0% |
| Recurring financial income | 75 | €6,692 | €5,620 | -€1,072 | -16.0% |
| Financial charges | 65/66B | €199 | €147 | -€52 | -26.2% |
| Recurring financial charges | 65 | €199 | €147 | -€52 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,164 | -€15,954 | +€13,210 | +45.3% |
| Profit (loss) for the period | 9904 | -€29,164 | -€15,954 | +€13,210 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,164 | -€15,954 | +€13,210 | +45.3% |
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 6 October 2026 via checked.be.