D-Jantes: 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-Jantes
Largest movements
- Tangible fixed assets -€21,619
down €21,619 (-64.9%), from €33,294 to €11,675
- Receivables within one year +€7,883
up €7,883 (+69.7%), from €11,316 to €19,200
of which Trade receivables: +€3,975
- Cash -€3,037
down €3,037 (-60.9%), from €4,987 to €1,950
mainly Debts after one year (-€10,330) and Receivables within one year (-€7,883)
- Stocks and contracts +€923
up €923 (+9.8%), from €9,423 to €10,347
- Debts after one year -€10,330
down €10,330 (-91.7%), from €11,269 to €939
- Current portion of long-term debt -€7,640
down €7,640 (-42.5%), from €17,970 to €10,330
- Trade debts +€6,107
up €6,107 (+119%), from €5,115 to €11,222
- Profit (loss) carried forward -€4,556
down €4,556 (-36.5%), from -€12,471 to -€17,027
- Accrued charges and deferred income +€2,546
new in 2025: €2,546
- Gross operating margin +€17,931
up €17,931 (+33.0%), from €54,377 to €72,308
- Staff costs +€1,133
up €1,133 (+2.2%), from €51,708 to €52,841
- Financial charges -€1,061
down €1,061 (-39.8%), from €2,666 to €1,604
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 | €59,151 | €43,307 | -€15,844 | -26.8% |
| Fixed assets | 21/28 | €33,294 | €11,675 | -€21,619 | -64.9% |
| Tangible fixed assets | 22/27 | €33,294 | €11,675 | -€21,619 | -64.9% |
| Plant, machinery and equipment | 23 | €33,294 | €11,675 | -€21,619 | -64.9% |
| Current assets | 29/58 | €25,857 | €31,633 | +€5,775 | +22.3% |
| Stocks and contracts in progress | 3 | €9,423 | €10,347 | +€923 | +9.8% |
| Stocks | 30/36 | €9,423 | €10,347 | +€923 | +9.8% |
| Amounts receivable within one year | 40/41 | €11,316 | €19,200 | +€7,883 | +69.7% |
| Trade receivables | 40 | €11,316 | €15,291 | +€3,975 | +35.1% |
| Other amounts receivable | 41 | - | €3,909 | +€3,909 | |
| Cash at bank and in hand | 54/58 | €4,987 | €1,950 | -€3,037 | -60.9% |
| Deferred charges and accrued income | 490/1 | €131 | €136 | +€5 | +4.1% |
| Total equity and liabilities | 10/49 | €59,151 | €43,307 | -€15,844 | -26.8% |
| Equity | 10/15 | €17,529 | €12,973 | -€4,556 | -26.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,471 | -€17,027 | -€4,556 | -36.5% |
| Amounts payable | 17/49 | €41,622 | €30,334 | -€11,287 | -27.1% |
| Amounts payable after more than one year | 17 | €11,269 | €939 | -€10,330 | -91.7% |
| Financial debts | 170/4 | €11,269 | €939 | -€10,330 | -91.7% |
| Amounts payable within one year | 42/48 | €30,353 | €26,850 | -€3,504 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €17,970 | €10,330 | -€7,640 | -42.5% |
| Trade debts | 44 | €5,115 | €11,222 | +€6,107 | +119% |
| Suppliers | 440/4 | €5,115 | €11,222 | +€6,107 | +119% |
| Taxes, remuneration and social security | 45 | €6,223 | €4,243 | -€1,980 | -31.8% |
| Taxes | 450/3 | €3,236 | €4,243 | +€1,007 | +31.1% |
| Remuneration and social security | 454/9 | €2,986 | - | -€2,986 | |
| Other amounts payable | 47/48 | €1,046 | €1,055 | +€9 | +0.9% |
| Accrued charges and deferred income | 492/3 | - | €2,546 | +€2,546 | |
| Remuneration, social security and pensions | 62 | €51,708 | €52,841 | +€1,133 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,619 | €21,619 | = | 0.0% |
| Other operating charges | 640/8 | €459 | €802 | +€343 | +74.9% |
| Gross operating margin | 9900 | €54,377 | €72,308 | +€17,931 | +33.0% |
| Operating profit (loss) | 9901 | -€19,408 | -€2,954 | +€16,454 | +84.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,666 | €1,604 | -€1,061 | -39.8% |
| Recurring financial charges | 65 | €2,666 | €1,604 | -€1,061 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,074 | -€4,556 | +€17,518 | +79.4% |
| Profit (loss) for the period | 9904 | -€22,074 | -€4,556 | +€17,518 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,074 | -€4,556 | +€17,518 | +79.4% |
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 23 October 2026 via checked.be.