Dijac: 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.
Dijac
Largest movements
- Tangible fixed assets -€79,877
down €79,877 (-7.0%), from €1.1m to €1.1m
of which Land and buildings: -€70,067
- Cash +€59,219
up €59,219 (+518%), from €11,434 to €70,653
mainly Depreciation (+€92,146) and Net result for the year (+€31,347)
- Other debts -€17,957
down €17,957 (-2.0%), from €883,133 to €865,176
- Gross operating margin +€12,746
up €12,746 (+8.4%), from €151,190 to €163,935
- Depreciation -€7,011
down €7,011 (-7.1%), from €99,157 to €92,146
- Taxes +€6,361
up €6,361 (+34.1%), from €18,676 to €25,037
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,554,906 | €1,535,456 | -€19,450 | -1.3% |
| Fixed assets | 21/28 | €1,535,944 | €1,456,067 | -€79,877 | -5.2% |
| Tangible fixed assets | 22/27 | €1,146,980 | €1,067,103 | -€79,877 | -7.0% |
| Land and buildings | 22 | €1,114,581 | €1,044,514 | -€70,067 | -6.3% |
| Plant, machinery and equipment | 23 | €607 | €199 | -€408 | -67.2% |
| Furniture and vehicles | 24 | €31,792 | €22,391 | -€9,402 | -29.6% |
| Financial fixed assets | 28 | €388,964 | €388,964 | = | 0.0% |
| Current assets | 29/58 | €18,962 | €79,389 | +€60,427 | +319% |
| Amounts receivable within one year | 40/41 | €1,696 | €1,744 | +€48 | +2.8% |
| Trade receivables | 40 | €1,262 | €1,310 | +€48 | +3.8% |
| Other amounts receivable | 41 | €434 | €434 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,434 | €70,653 | +€59,219 | +518% |
| Deferred charges and accrued income | 490/1 | €5,832 | €6,992 | +€1,160 | +19.9% |
| Total equity and liabilities | 10/49 | €1,554,906 | €1,535,456 | -€19,450 | -1.3% |
| Equity | 10/15 | €601,672 | €606,019 | +€4,347 | +0.7% |
| Contributions | 10/11 | €260,288 | €260,288 | = | 0.0% |
| Reserves | 13 | €271,424 | €275,210 | +€3,787 | +1.4% |
| Tax-exempt reserves | 132 | €33,678 | €16,965 | -€16,713 | -49.6% |
| Distributable reserves | 133 | €237,746 | €258,246 | +€20,500 | +8.6% |
| Profit (loss) carried forward | 14 | €69,960 | €70,520 | +€560 | +0.8% |
| Provisions and deferred taxes | 16 | €17,341 | €8,735 | -€8,606 | -49.6% |
| Deferred taxes | 168 | €17,341 | €8,735 | -€8,606 | -49.6% |
| Amounts payable | 17/49 | €935,893 | €920,702 | -€15,191 | -1.6% |
| Amounts payable after more than one year | 17 | €42,000 | €42,000 | = | 0.0% |
| Other amounts payable | 178/9 | €42,000 | €42,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €889,941 | €875,420 | -€14,521 | -1.6% |
| Trade debts | 44 | €608 | €1,645 | +€1,037 | +171% |
| Suppliers | 440/4 | €608 | €1,645 | +€1,037 | +171% |
| Taxes, remuneration and social security | 45 | €6,200 | €8,600 | +€2,400 | +38.7% |
| Taxes | 450/3 | €6,200 | €8,600 | +€2,400 | +38.7% |
| Other amounts payable | 47/48 | €883,133 | €865,176 | -€17,957 | -2.0% |
| Accrued charges and deferred income | 492/3 | €3,952 | €3,282 | -€670 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,157 | €92,146 | -€7,011 | -7.1% |
| Other operating charges | 640/8 | €21,508 | €21,899 | +€391 | +1.8% |
| Gross operating margin | 9900 | €151,190 | €163,935 | +€12,746 | +8.4% |
| Operating profit (loss) | 9901 | €30,524 | €49,890 | +€19,366 | +63.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,123 | €2,112 | -€11 | -0.5% |
| Recurring financial charges | 65 | €2,123 | €2,112 | -€11 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €28,403 | €47,778 | +€19,375 | +68.2% |
| Transfer from deferred taxes | 780 | €8,606 | €8,606 | = | 0.0% |
| Income taxes | 67/77 | €18,676 | €25,037 | +€6,361 | +34.1% |
| Profit (loss) for the period | 9904 | €18,333 | €31,347 | +€13,014 | +71.0% |
| Transfer from tax-exempt reserves | 789 | €16,713 | €16,713 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,046 | €48,060 | +€13,014 | +37.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.