Dijleberg: 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.
Dijleberg
Largest movements
- Current assets -€3.0m
down €3.0m (-16.7%), from €18.2m to €15.2m
of which Receivables within one year: -€6.0m
- Financial fixed assets +€2.5m
up €2.5m (+16.1%), from €15.2m to €17.7m
- Tangible fixed assets +€622,843
up €622,843 (+309%), from €201,375 to €824,218
- Reserves +€2.1m
up €2.1m (+6.8%), from €31.2m to €33.3m
- Debts within one year -€2.1m
down €2.1m (-96.6%), from €2.2m to €74,371
- Taxes -€2.3m
down €2.3m (-93.2%), from €2.4m to €167,616
- Turnover +€732,622
new in 2016: €732,622
- Gross operating margin -€487,187
no longer reported in 2016 (was €487,187)
- Depreciation +€15,438
up €15,438 (+41.5%), from €37,223 to €52,662
From the 2015 result to the 2016 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,657,342 | €33,691,464 | +€34,122 | +0.1% |
| Fixed assets | 21/28 | €15,419,086 | €18,496,547 | +€3.1m | +20.0% |
| Tangible fixed assets | 22/27 | €201,375 | €824,218 | +€622,843 | +309% |
| Financial fixed assets | 28 | €15,217,711 | €17,672,329 | +€2.5m | +16.1% |
| Current assets | 29/58 | €18,238,256 | €15,194,916 | -€3.0m | -16.7% |
| Amounts receivable within one year | 40/41 | €6,091,568 | €84,669 | -€6.0m | -98.6% |
| Current investments | 50/53 | €11,534,884 | €14,594,291 | +€3.1m | +26.5% |
| Cash at bank and in hand | 54/58 | €586,261 | €507,263 | -€78,999 | -13.5% |
| Total equity and liabilities | 10/49 | €33,657,342 | €33,691,464 | +€34,122 | +0.1% |
| Equity | 10/15 | €31,482,701 | €33,617,092 | +€2.1m | +6.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €31,182,332 | €33,312,332 | +€2.1m | +6.8% |
| Profit (loss) carried forward | 14 | €370 | €4,761 | +€4,391 | +1,188% |
| Amounts payable | 17/49 | €2,174,641 | €74,371 | -€2.1m | -96.6% |
| Amounts payable within one year | 42/48 | €2,174,641 | €74,371 | -€2.1m | -96.6% |
| Trade debts | 44 | €13,244 | €4,899 | -€8,345 | -63.0% |
| Turnover | 70 | - | €732,622 | +€732,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,223 | €52,662 | +€15,438 | +41.5% |
| Gross operating margin | 9900 | €487,187 | - | -€487,187 | |
| Operating profit (loss) | 9901 | €446,270 | €539,835 | +€93,565 | +21.0% |
| Recurring financial income | 75 | €11,136,315 | €1,618,034 | -€9.5m | -85.5% |
| Recurring financial charges | 65 | €161,779 | -€144,138 | -€305,917 | |
| Profit (loss) for the period before taxes | 9903 | €11,420,806 | €2,302,007 | -€9.1m | -79.8% |
| Income taxes | 67/77 | €2,447,269 | €167,616 | -€2.3m | -93.2% |
| Profit (loss) for the period | 9904 | €8,973,537 | €2,134,391 | -€6.8m | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,973,537 | €2,134,391 | -€6.8m | -76.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2015 and 31 December 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.