D.J.U. Plafonnage: what changed
D.J.U. Plafonnage
Largest movements
- Receivables within one year +€8,000
up €8,000 (+727%), from €1,100 to €9,100
of which Trade receivables: +€8,570
- Cash -€7,890
down €7,890 (-91.1%), from €8,660 to €770
mainly Receivables within one year (-€8,000) and Other debts (-€6,169)
- Tangible fixed assets -€707
down €707 (-10.5%), from €6,739 to €6,032
of which Plant, machinery and equipment: -€1,626
- Trade debts +€9,079
up €9,079 (+1,230%), from €738 to €9,817
- Other debts -€6,169
down €6,169 (-66.8%), from €9,236 to €3,067
- Profit (loss) carried forward -€3,693
down €3,693, from €597 to -€3,096
- Other operating charges +€4,980
up €4,980 (+1,311%), from €380 to €5,360
- Gross operating margin +€1,992
up €1,992 (+77.0%), from €2,585 to €4,577
- Depreciation +€1,427
up €1,427 (+98.2%), from €1,453 to €2,880
- Taxes -€149
no longer reported in 2025 (was €149)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,720 | €16,066 | -€654 | -3.9% |
| Fixed assets | 21/28 | €6,739 | €6,032 | -€707 | -10.5% |
| Tangible fixed assets | 22/27 | €6,739 | €6,032 | -€707 | -10.5% |
| Plant, machinery and equipment | 23 | €5,959 | €4,333 | -€1,626 | -27.3% |
| Furniture and vehicles | 24 | €780 | €1,699 | +€919 | +118% |
| Current assets | 29/58 | €9,981 | €10,035 | +€54 | +0.5% |
| Amounts receivable within one year | 40/41 | €1,100 | €9,100 | +€8,000 | +727% |
| Trade receivables | 40 | €526 | €9,096 | +€8,570 | +1,629% |
| Other amounts receivable | 41 | €574 | €5 | -€569 | -99.2% |
| Cash at bank and in hand | 54/58 | €8,660 | €770 | -€7,890 | -91.1% |
| Deferred charges and accrued income | 490/1 | €221 | €164 | -€57 | -25.7% |
| Total equity and liabilities | 10/49 | €16,720 | €16,066 | -€654 | -3.9% |
| Equity | 10/15 | €6,597 | €2,904 | -€3,693 | -56.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €597 | -€3,096 | -€3,693 | |
| Amounts payable | 17/49 | €10,123 | €13,162 | +€3,039 | +30.0% |
| Amounts payable within one year | 42/48 | €10,123 | €13,162 | +€3,039 | +30.0% |
| Trade debts | 44 | €738 | €9,817 | +€9,079 | +1,230% |
| Suppliers | 440/4 | €738 | €9,817 | +€9,079 | +1,230% |
| Taxes, remuneration and social security | 45 | €149 | €279 | +€130 | +86.9% |
| Taxes | 450/3 | - | €279 | +€279 | |
| Remuneration and social security | 454/9 | €149 | - | -€149 | |
| Other amounts payable | 47/48 | €9,236 | €3,067 | -€6,169 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,453 | €2,880 | +€1,427 | +98.2% |
| Other operating charges | 640/8 | €380 | €5,360 | +€4,980 | +1,311% |
| Gross operating margin | 9900 | €2,585 | €4,577 | +€1,992 | +77.0% |
| Operating profit (loss) | 9901 | €752 | -€3,663 | -€4,415 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6 | €30 | +€24 | +397% |
| Recurring financial charges | 65 | €6 | €30 | +€24 | +397% |
| Profit (loss) for the period before taxes | 9903 | €746 | -€3,693 | -€4,439 | |
| Income taxes | 67/77 | €149 | - | -€149 | |
| Profit (loss) for the period | 9904 | €597 | -€3,693 | -€4,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €597 | -€3,693 | -€4,290 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.