DIJOMA: 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.
DIJOMA
Largest movements
- Tangible fixed assets +€172,655
up €172,655 (+57.5%), from €300,058 to €472,713
of which Furniture and vehicles: +€181,335
- Receivables within one year +€32,793
up €32,793 (+30.8%), from €106,585 to €139,378
of which Trade receivables: +€39,382
- Cash -€18,170
down €18,170 (-26.5%), from €68,620 to €50,450
mainly Investment in fixed assets (net) (-€242,432) and Receivables within one year (-€32,793)
- Debts after one year +€99,925
up €99,925 (+78.0%), from €128,077 to €228,002
- Current portion of long-term debt +€39,265
up €39,265 (+54.0%), from €72,694 to €111,959
- Reserves +€39,120
up €39,120 (+37.5%), from €104,275 to €143,394
of which Distributable reserves: +€39,120
- Tax, wage and social debts +€24,838
up €24,838 (+78.1%), from €31,808 to €56,646
of which Taxes: +€12,546
- Other debts -€10,575
down €10,575 (-12.9%), from €81,906 to €71,331
- Gross operating margin +€79,339
up €79,339 (+20.2%), from €392,985 to €472,324
- Staff costs +€62,149
up €62,149 (+26.9%), from €230,647 to €292,796
- Depreciation +€30,244
up €30,244 (+76.6%), from €39,458 to €69,703
- Other operating charges +€22,007
up €22,007 (+150%), from €14,687 to €36,694
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 | €505,441 | €696,834 | +€191,393 | +37.9% |
| Fixed assets | 21/28 | €300,133 | €472,863 | +€172,730 | +57.6% |
| Tangible fixed assets | 22/27 | €300,058 | €472,713 | +€172,655 | +57.5% |
| Land and buildings | 22 | €104,692 | €97,796 | -€6,895 | -6.6% |
| Plant, machinery and equipment | 23 | €4,430 | €2,645 | -€1,785 | -40.3% |
| Furniture and vehicles | 24 | €190,937 | €372,272 | +€181,335 | +95.0% |
| Financial fixed assets | 28 | €75 | €150 | +€75 | +100% |
| Current assets | 29/58 | €205,308 | €223,971 | +€18,663 | +9.1% |
| Stocks and contracts in progress | 3 | €13,423 | €14,145 | +€722 | +5.4% |
| Stocks | 30/36 | €13,423 | €14,145 | +€722 | +5.4% |
| Amounts receivable within one year | 40/41 | €106,585 | €139,378 | +€32,793 | +30.8% |
| Trade receivables | 40 | €90,901 | €130,283 | +€39,382 | +43.3% |
| Other amounts receivable | 41 | €15,685 | €9,095 | -€6,590 | -42.0% |
| Cash at bank and in hand | 54/58 | €68,620 | €50,450 | -€18,170 | -26.5% |
| Deferred charges and accrued income | 490/1 | €16,680 | €19,999 | +€3,318 | +19.9% |
| Total equity and liabilities | 10/49 | €505,441 | €696,834 | +€191,393 | +37.9% |
| Equity | 10/15 | €166,947 | €206,010 | +€39,063 | +23.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €104,275 | €143,394 | +€39,120 | +37.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €98,075 | €137,194 | +€39,120 | +39.9% |
| Investment grants | 15 | €673 | €616 | -€57 | -8.4% |
| Amounts payable | 17/49 | €338,494 | €490,824 | +€152,330 | +45.0% |
| Amounts payable after more than one year | 17 | €128,077 | €228,002 | +€99,925 | +78.0% |
| Financial debts | 170/4 | €128,077 | €228,002 | +€99,925 | +78.0% |
| Amounts payable within one year | 42/48 | €208,918 | €261,322 | +€52,405 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €72,694 | €111,959 | +€39,265 | +54.0% |
| Trade debts | 44 | €22,510 | €21,386 | -€1,124 | -5.0% |
| Suppliers | 440/4 | €22,510 | €21,386 | -€1,124 | -5.0% |
| Taxes, remuneration and social security | 45 | €31,808 | €56,646 | +€24,838 | +78.1% |
| Taxes | 450/3 | €12,056 | €24,602 | +€12,546 | +104% |
| Remuneration and social security | 454/9 | €19,752 | €32,044 | +€12,291 | +62.2% |
| Other amounts payable | 47/48 | €81,906 | €71,331 | -€10,575 | -12.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €230,647 | €292,796 | +€62,149 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,458 | €69,703 | +€30,244 | +76.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€393 | -€393 | |
| Other operating charges | 640/8 | €14,687 | €36,694 | +€22,007 | +150% |
| Gross operating margin | 9900 | €392,985 | €472,324 | +€79,339 | +20.2% |
| Operating profit (loss) | 9901 | €108,193 | €73,524 | -€34,669 | -32.0% |
| Financial income | 75/76B | €144 | €310 | +€165 | +114% |
| Recurring financial income | 75 | €144 | €310 | +€165 | +114% |
| Financial charges | 65/66B | €10,680 | €12,117 | +€1,437 | +13.5% |
| Recurring financial charges | 65 | €4,966 | €12,117 | +€7,151 | +144% |
| Non-recurring financial charges | 66B | €5,714 | - | -€5,714 | |
| Profit (loss) for the period before taxes | 9903 | €97,657 | €61,716 | -€35,941 | -36.8% |
| Income taxes | 67/77 | €19,406 | €21,729 | +€2,323 | +12.0% |
| Profit (loss) for the period | 9904 | €78,251 | €39,988 | -€38,264 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,251 | €39,988 | -€38,264 | -48.9% |
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 18 October 2026 via checked.be.