DIJOTH: 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.
DIJOTH
Largest movements
- Cash +€34,986
up €34,986 (+1162.2%), from €3,010 to €37,996
mainly Net result for the year (+€55,387) and Stocks and contracts (+€3,750)
- Receivables within one year +€19,671
up €19,671 (+190.1%), from €10,345 to €30,016
of which Other amounts receivable: +€18,850
- Deferred charges and accrued income +€5,734
up €5,734 (+1400.4%), from €409 to €6,143
- Stocks and contracts -€3,750
down €3,750 (-18.7%), from €20,063 to €16,313
- Tangible fixed assets -€2,807
down €2,807 (-45.1%), from €6,223 to €3,415
- Profit (loss) carried forward +€28,223
no longer reported in 2025 (was -€28,223)
- Reserves +€27,164
up €27,164 (+905.5%), from €3,000 to €30,164
of which Distributable reserves: +€27,164
- Trade debts -€1,860
down €1,860 (-54.9%), from €3,387 to €1,527
- Gross operating margin +€113,040
up €113,040, from -€52,123 to €60,917
- Taxes +€1,793
up €1,793 (+874.0%), from €205 to €1,999
- Depreciation +€745
up €745 (+36.1%), from €2,062 to €2,807
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 | €40,050 | €93,884 | +€53,834 | +134.4% |
| Fixed assets | 21/28 | €6,223 | €3,415 | -€2,807 | -45.1% |
| Tangible fixed assets | 22/27 | €6,223 | €3,415 | -€2,807 | -45.1% |
| Plant, machinery and equipment | 23 | €6,223 | €3,415 | -€2,807 | -45.1% |
| Current assets | 29/58 | €33,828 | €90,469 | +€56,641 | +167.4% |
| Stocks and contracts in progress | 3 | €20,063 | €16,313 | -€3,750 | -18.7% |
| Stocks | 30/36 | €20,063 | €16,313 | -€3,750 | -18.7% |
| Amounts receivable within one year | 40/41 | €10,345 | €30,016 | +€19,671 | +190.1% |
| Trade receivables | 40 | €8,693 | €9,515 | +€822 | +9.5% |
| Other amounts receivable | 41 | €1,652 | €20,502 | +€18,850 | +1140.8% |
| Cash at bank and in hand | 54/58 | €3,010 | €37,996 | +€34,986 | +1162.2% |
| Deferred charges and accrued income | 490/1 | €409 | €6,143 | +€5,734 | +1400.4% |
| Total equity and liabilities | 10/49 | €40,050 | €93,884 | +€53,834 | +134.4% |
| Equity | 10/15 | €4,777 | €60,164 | +€55,387 | +1159.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €30,164 | +€27,164 | +905.5% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | - | €27,164 | +€27,164 | |
| Profit (loss) carried forward | 14 | -€28,223 | - | +€28,223 | |
| Amounts payable | 17/49 | €35,273 | €33,720 | -€1,553 | -4.4% |
| Amounts payable within one year | 42/48 | €35,273 | €33,720 | -€1,553 | -4.4% |
| Trade debts | 44 | €3,387 | €1,527 | -€1,860 | -54.9% |
| Suppliers | 440/4 | €3,387 | €1,527 | -€1,860 | -54.9% |
| Taxes, remuneration and social security | 45 | €205 | - | -€205 | |
| Taxes | 450/3 | €205 | - | -€205 | |
| Other amounts payable | 47/48 | €31,681 | €32,192 | +€512 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,062 | €2,807 | +€745 | +36.1% |
| Other operating charges | 640/8 | €883 | €680 | -€203 | -23.0% |
| Gross operating margin | 9900 | -€52,123 | €60,917 | +€113,040 | |
| Operating profit (loss) | 9901 | -€55,069 | €57,429 | +€112,498 | |
| Financial charges | 65/66B | €42 | €44 | +€2 | +3.6% |
| Recurring financial charges | 65 | €42 | €44 | +€2 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€55,111 | €57,385 | +€112,496 | |
| Income taxes | 67/77 | €205 | €1,999 | +€1,793 | +874.0% |
| Profit (loss) for the period | 9904 | -€55,316 | €55,387 | +€110,703 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,316 | €55,387 | +€110,703 |
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 10 October 2026 via checked.be.