D.J.D.I.: 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.
D.J.D.I.
Largest movements
- Cash +€147,466
up €147,466 (+114%), from €128,840 to €276,306
mainly Investment in fixed assets (net) (+€83,829) and Net result for the year (+€56,343)
- Tangible fixed assets -€91,466
down €91,466 (-86.5%), from €105,794 to €14,328
of which Plant, machinery and equipment: -€83,619
- Reserves +€28,941
up €28,941 (+9.2%), from €313,864 to €342,805
of which Distributable reserves: +€28,941
- Profit (loss) carried forward +€27,402
no longer reported in 2025 (was -€27,402)
- Depreciation -€55,036
down €55,036 (-87.8%), from €62,673 to €7,636
- Gross operating margin +€52,032
up €52,032 (+140%), from €37,102 to €89,134
- Staff costs -€45,068
down €45,068 (-78.5%), from €57,427 to €12,359
- Other operating charges +€10,847
up €10,847 (+449%), from €2,415 to €13,262
- Taxes -€10,150
down €10,150 (-77.8%), from €13,044 to €2,894
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 | €304,653 | €360,393 | +€55,741 | +18.3% |
| Fixed assets | 21/28 | €110,722 | €19,256 | -€91,466 | -82.6% |
| Tangible fixed assets | 22/27 | €105,794 | €14,328 | -€91,466 | -86.5% |
| Plant, machinery and equipment | 23 | €84,732 | €1,112 | -€83,619 | -98.7% |
| Furniture and vehicles | 24 | €7,690 | €2,143 | -€5,546 | -72.1% |
| Other tangible fixed assets | 26 | €13,372 | €11,072 | -€2,300 | -17.2% |
| Financial fixed assets | 28 | €4,928 | €4,928 | = | 0.0% |
| Current assets | 29/58 | €193,931 | €341,137 | +€147,206 | +75.9% |
| Amounts receivable within one year | 40/41 | €62,984 | €62,888 | -€96 | -0.2% |
| Trade receivables | 40 | €5,620 | - | -€5,620 | |
| Other amounts receivable | 41 | €57,364 | €62,888 | +€5,524 | +9.6% |
| Cash at bank and in hand | 54/58 | €128,840 | €276,306 | +€147,466 | +114% |
| Deferred charges and accrued income | 490/1 | €2,107 | €1,943 | -€164 | -7.8% |
| Total equity and liabilities | 10/49 | €304,653 | €360,393 | +€55,741 | +18.3% |
| Equity | 10/15 | €298,962 | €355,305 | +€56,343 | +18.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €313,864 | €342,805 | +€28,941 | +9.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €312,004 | €340,945 | +€28,941 | +9.3% |
| Profit (loss) carried forward | 14 | -€27,402 | - | +€27,402 | |
| Amounts payable | 17/49 | €5,691 | €5,088 | -€602 | -10.6% |
| Amounts payable within one year | 42/48 | €5,691 | €5,088 | -€602 | -10.6% |
| Trade debts | 44 | €3,271 | €2,194 | -€1,077 | -32.9% |
| Suppliers | 440/4 | €3,271 | €2,194 | -€1,077 | -32.9% |
| Taxes, remuneration and social security | 45 | €2,420 | €2,894 | +€474 | +19.6% |
| Taxes | 450/3 | - | €2,894 | +€2,894 | |
| Remuneration and social security | 454/9 | €2,420 | - | -€2,420 | |
| Remuneration, social security and pensions | 62 | €57,427 | €12,359 | -€45,068 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,673 | €7,636 | -€55,036 | -87.8% |
| Other operating charges | 640/8 | €2,415 | €13,262 | +€10,847 | +449% |
| Gross operating margin | 9900 | €37,102 | €89,134 | +€52,032 | +140% |
| Operating profit (loss) | 9901 | -€85,413 | €55,876 | +€141,289 | |
| Financial income | 75/76B | €222 | €3,555 | +€3,332 | +1,498% |
| Recurring financial income | 75 | €222 | €3,555 | +€3,332 | +1,498% |
| Financial charges | 65/66B | €1,952 | €194 | -€1,759 | -90.1% |
| Recurring financial charges | 65 | €1,952 | €194 | -€1,759 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | -€87,143 | €59,237 | +€146,380 | |
| Income taxes | 67/77 | €13,044 | €2,894 | -€10,150 | -77.8% |
| Profit (loss) for the period | 9904 | -€100,187 | €56,343 | +€156,530 | |
| Profit (loss) for the period to be appropriated | 9905 | -€100,187 | €56,343 | +€156,530 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.