DIJO: 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.
DIJO
Largest movements
- Cash -€1,773
down €1,773 (-92.2%), from €1,924 to €151
mainly Net result for the year (-€4,895) and Trade debts (-€1,050)
- Receivables within one year +€867
up €867 (+5.4%), from €16,183 to €17,050
of which Trade receivables: +€801
- Intangible fixed assets -€613
down €613 (-29.3%), from €2,091 to €1,478
- Profit (loss) carried forward -€4,895
down €4,895 (-820%), from -€597 to -€5,492
- Other debts +€2,639
up €2,639 (+48.9%), from €5,401 to €8,041
- Accrued charges and deferred income +€1,741
up €1,741 (+75.7%), from €2,300 to €4,041
- Trade debts -€1,050
down €1,050 (-17.6%), from €5,963 to €4,913
- Gross operating margin -€7,015
down €7,015, from €3,989 to -€3,026
- Other operating charges +€44
up €44 (+5.3%), from €833 to €877
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 | €20,373 | €18,854 | -€1,519 | -7.5% |
| Fixed assets | 21/28 | €2,266 | €1,653 | -€613 | -27.1% |
| Intangible fixed assets | 21 | €2,091 | €1,478 | -€613 | -29.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €18,107 | €17,201 | -€906 | -5.0% |
| Amounts receivable within one year | 40/41 | €16,183 | €17,050 | +€867 | +5.4% |
| Trade receivables | 40 | €16,183 | €16,984 | +€801 | +4.9% |
| Other amounts receivable | 41 | - | €66 | +€66 | |
| Cash at bank and in hand | 54/58 | €1,924 | €151 | -€1,773 | -92.2% |
| Total equity and liabilities | 10/49 | €20,373 | €18,854 | -€1,519 | -7.5% |
| Equity | 10/15 | €6,403 | €1,508 | -€4,895 | -76.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€597 | -€5,492 | -€4,895 | -820% |
| Amounts payable | 17/49 | €13,970 | €17,346 | +€3,376 | +24.2% |
| Amounts payable within one year | 42/48 | €11,670 | €13,304 | +€1,635 | +14.0% |
| Trade debts | 44 | €5,963 | €4,913 | -€1,050 | -17.6% |
| Suppliers | 440/4 | €5,963 | €4,913 | -€1,050 | -17.6% |
| Taxes, remuneration and social security | 45 | €305 | €351 | +€46 | +14.9% |
| Taxes | 450/3 | €305 | €351 | +€46 | +14.9% |
| Other amounts payable | 47/48 | €5,401 | €8,041 | +€2,639 | +48.9% |
| Accrued charges and deferred income | 492/3 | €2,300 | €4,041 | +€1,741 | +75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €613 | €613 | = | 0.0% |
| Other operating charges | 640/8 | €833 | €877 | +€44 | +5.3% |
| Gross operating margin | 9900 | €3,989 | -€3,026 | -€7,015 | |
| Operating profit (loss) | 9901 | €2,543 | -€4,517 | -€7,059 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €232 | €202 | -€30 | -12.8% |
| Recurring financial charges | 65 | €232 | €202 | -€30 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €2,314 | -€4,719 | -€7,033 | |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €2,140 | -€4,895 | -€7,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,140 | -€4,895 | -€7,035 |
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 31 October 2026 via checked.be.