DAJA: 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.
DAJA
Largest movements
- Stocks and contracts +€16,500
up €16,500 (+17.9%), from €91,950 to €108,450
- Current investments +€4,534
up €4,534 (+80.0%), from €5,668 to €10,202
- Other debts +€34,331
up €34,331 (+13.6%), from €252,352 to €286,683
- Profit (loss) carried forward -€12,893
down €12,893 (-7.3%), from -€176,327 to -€189,220
- Gross operating margin -€7,095
down €7,095, from €1,215 to -€5,880
- Other operating charges +€908
up €908 (+78.7%), from €1,154 to €2,062
- Depreciation -€589
down €589 (-59.9%), from €983 to €394
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 | €102,961 | €124,364 | +€21,404 | +20.8% |
| Fixed assets | 21/28 | €394 | - | -€394 | |
| Tangible fixed assets | 22/27 | €394 | - | -€394 | |
| Land and buildings | 22 | €10 | - | -€10 | |
| Plant, machinery and equipment | 23 | €384 | - | -€384 | |
| Current assets | 29/58 | €102,567 | €124,364 | +€21,797 | +21.3% |
| Stocks and contracts in progress | 3 | €91,950 | €108,450 | +€16,500 | +17.9% |
| Stocks | 30/36 | €91,950 | €108,450 | +€16,500 | +17.9% |
| Amounts receivable within one year | 40/41 | €1,540 | €2,441 | +€901 | +58.5% |
| Trade receivables | 40 | €1,258 | €2,052 | +€794 | +63.1% |
| Other amounts receivable | 41 | €282 | €389 | +€107 | +38.0% |
| Current investments | 50/53 | €5,668 | €10,202 | +€4,534 | +80.0% |
| Cash at bank and in hand | 54/58 | €3,409 | €3,271 | -€138 | -4.0% |
| Total equity and liabilities | 10/49 | €102,961 | €124,364 | +€21,404 | +20.8% |
| Equity | 10/15 | -€151,537 | -€164,430 | -€12,893 | -8.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,327 | -€189,220 | -€12,893 | -7.3% |
| Amounts payable | 17/49 | €254,498 | €288,794 | +€34,297 | +13.5% |
| Amounts payable after more than one year | 17 | €1,988 | €1,999 | +€11 | +0.6% |
| Other amounts payable | 178/9 | €1,988 | €1,999 | +€11 | +0.6% |
| Amounts payable within one year | 42/48 | €252,510 | €286,795 | +€34,286 | +13.6% |
| Trade debts | 44 | €158 | €112 | -€46 | -29.0% |
| Suppliers | 440/4 | €158 | €112 | -€46 | -29.0% |
| Other amounts payable | 47/48 | €252,352 | €286,683 | +€34,331 | +13.6% |
| Remuneration, social security and pensions | 62 | €4,500 | €4,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €983 | €394 | -€589 | -59.9% |
| Other operating charges | 640/8 | €1,154 | €2,062 | +€908 | +78.7% |
| Gross operating margin | 9900 | €1,215 | -€5,880 | -€7,095 | |
| Operating profit (loss) | 9901 | -€5,423 | -€12,836 | -€7,414 | -136.7% |
| Financial income | 75/76B | €76 | €33 | -€42 | -56.0% |
| Recurring financial income | 75 | €76 | €33 | -€42 | -56.0% |
| Financial charges | 65/66B | €95 | €90 | -€5 | -5.5% |
| Recurring financial charges | 65 | €95 | €90 | -€5 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,442 | -€12,893 | -€7,451 | -136.9% |
| Profit (loss) for the period | 9904 | -€5,442 | -€12,893 | -€7,451 | -136.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,442 | -€12,893 | -€7,451 | -136.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.