D-JiM: what changed
Two fiscal 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-JiM
Largest movements
- Tangible fixed assets +€35,290
new in 2025: €35,290
of which Furniture and vehicles: +€33,699
- Current investments +€30,000
up €30,000 (+42.9%), from €70,000 to €100,000
- Cash -€22,802
down €22,802 (-35.1%), from €65,045 to €42,243
mainly Investment in fixed assets (net) (-€42,930) and Current investments (-€30,000)
- Debts after one year +€27,609
new in 2025: €27,609
- Reserves +€16,890
up €16,890 (+2.4%), from €700,160 to €717,050
of which Distributable reserves: +€16,890
- Short-term financial debts +€8,718
new in 2025: €8,718
- Gross operating margin +€15,527
up €15,527 (+72.7%), from €21,370 to €36,897
- Depreciation +€7,639
new in 2025: €7,639
- Financial income -€4,118
down €4,118 (-17.0%), from €24,282 to €20,164
- Taxes +€1,834
up €1,834 (+21.1%), from €8,683 to €10,517
- Financial charges +€552
up €552 (+452.6%), from €122 to €674
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 | €742,159 | €793,001 | +€50,842 | +6.9% |
| Fixed assets | 21/28 | €603,000 | €638,290 | +€35,290 | +5.9% |
| Tangible fixed assets | 22/27 | - | €35,290 | +€35,290 | |
| Furniture and vehicles | 24 | - | €33,699 | +€33,699 | |
| Other tangible fixed assets | 26 | - | €1,591 | +€1,591 | |
| Financial fixed assets | 28 | €603,000 | €603,000 | = | 0.0% |
| Current assets | 29/58 | €139,159 | €154,711 | +€15,552 | +11.2% |
| Amounts receivable within one year | 40/41 | €4,114 | €6,897 | +€2,783 | +67.6% |
| Trade receivables | 40 | €451 | - | -€451 | |
| Other amounts receivable | 41 | €3,664 | €6,897 | +€3,234 | +88.3% |
| Current investments | 50/53 | €70,000 | €100,000 | +€30,000 | +42.9% |
| Cash at bank and in hand | 54/58 | €65,045 | €42,243 | -€22,802 | -35.1% |
| Deferred charges and accrued income | 490/1 | - | €5,571 | +€5,571 | |
| Total equity and liabilities | 10/49 | €742,159 | €793,001 | +€50,842 | +6.9% |
| Equity | 10/15 | €706,360 | €723,250 | +€16,890 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €700,160 | €717,050 | +€16,890 | +2.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €698,300 | €715,190 | +€16,890 | +2.4% |
| Amounts payable | 17/49 | €35,799 | €69,752 | +€33,952 | +94.8% |
| Amounts payable after more than one year | 17 | - | €27,609 | +€27,609 | |
| Financial debts | 170/4 | - | €27,609 | +€27,609 | |
| Amounts payable within one year | 42/48 | €35,799 | €42,143 | +€6,344 | +17.7% |
| Financial debts | 43 | - | €8,718 | +€8,718 | |
| Credit institutions | 430/8 | - | €8,718 | +€8,718 | |
| Trade debts | 44 | €1,351 | €2,838 | +€1,487 | +110.1% |
| Suppliers | 440/4 | €1,351 | €2,838 | +€1,487 | +110.1% |
| Taxes, remuneration and social security | 45 | €15,449 | €10,157 | -€5,292 | -34.3% |
| Taxes | 450/3 | €12,449 | €10,157 | -€2,292 | -18.4% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €19,000 | €20,430 | +€1,430 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,639 | +€7,639 | |
| Other operating charges | 640/8 | €607 | €911 | +€304 | +50.0% |
| Gross operating margin | 9900 | €21,370 | €36,897 | +€15,527 | +72.7% |
| Operating profit (loss) | 9901 | €20,763 | €28,347 | +€7,583 | +36.5% |
| Financial income | 75/76B | €24,282 | €20,164 | -€4,118 | -17.0% |
| Recurring financial income | 75 | €24,282 | €20,164 | -€4,118 | -17.0% |
| Financial charges | 65/66B | €122 | €674 | +€552 | +452.6% |
| Recurring financial charges | 65 | €122 | €674 | +€552 | +452.6% |
| Profit (loss) for the period before taxes | 9903 | €44,923 | €47,836 | +€2,913 | +6.5% |
| Income taxes | 67/77 | €8,683 | €10,517 | +€1,834 | +21.1% |
| Profit (loss) for the period | 9904 | €36,240 | €37,320 | +€1,079 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,240 | €37,320 | +€1,079 | +3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.