DAJANA: 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.
DAJANA
Largest movements
- Cash +€93,401
up €93,401 (+28.0%), from €333,474 to €426,875
mainly Receivables within one year (+€78,077) and Net result for the year (+€59,121)
- Receivables within one year -€78,077
down €78,077 (-22.0%), from €354,397 to €276,321
of which Other amounts receivable: -€53,853
- Tangible fixed assets +€31,620
up €31,620 (+8.0%), from €393,529 to €425,149
of which Plant, machinery and equipment: +€35,935
- Stocks and contracts +€16,386
up €16,386 (+12.6%), from €130,181 to €146,567
- Reserves +€59,121
up €59,121 (+9.2%), from €642,871 to €701,992
- Debts after one year -€22,479
down €22,479 (-6.4%), from €350,503 to €328,024
- Gross operating margin +€53,883
up €53,883 (+15.0%), from €358,911 to €412,794
- Staff costs +€28,599
up €28,599 (+11.8%), from €241,572 to €270,171
- Depreciation +€15,169
up €15,169 (+52.3%), from €29,023 to €44,192
- Financial charges -€4,860
down €4,860 (-23.9%), from €20,351 to €15,491
- Taxes +€4,213
up €4,213 (+24.5%), from €17,192 to €21,405
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 | €1,225,209 | €1,280,258 | +€55,050 | +4.5% |
| Fixed assets | 21/28 | €404,402 | €430,496 | +€26,093 | +6.5% |
| Intangible fixed assets | 21 | €10,091 | €5,347 | -€4,745 | -47.0% |
| Tangible fixed assets | 22/27 | €393,529 | €425,149 | +€31,620 | +8.0% |
| Land and buildings | 22 | €373,868 | €354,868 | -€19,000 | -5.1% |
| Plant, machinery and equipment | 23 | €12,502 | €48,436 | +€35,935 | +287% |
| Furniture and vehicles | 24 | €7,159 | €21,844 | +€14,686 | +205% |
| Financial fixed assets | 28 | €782 | €0 | -€782 | -100% |
| Current assets | 29/58 | €820,806 | €849,763 | +€28,956 | +3.5% |
| Stocks and contracts in progress | 3 | €130,181 | €146,567 | +€16,386 | +12.6% |
| Stocks | 30/36 | €130,181 | €146,567 | +€16,386 | +12.6% |
| Amounts receivable within one year | 40/41 | €354,397 | €276,321 | -€78,077 | -22.0% |
| Trade receivables | 40 | €295,539 | €271,315 | -€24,224 | -8.2% |
| Other amounts receivable | 41 | €58,859 | €5,006 | -€53,853 | -91.5% |
| Cash at bank and in hand | 54/58 | €333,474 | €426,875 | +€93,401 | +28.0% |
| Deferred charges and accrued income | 490/1 | €2,754 | €0 | -€2,754 | -100% |
| Total equity and liabilities | 10/49 | €1,225,209 | €1,280,258 | +€55,050 | +4.5% |
| Equity | 10/15 | €661,421 | €720,542 | +€59,121 | +8.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €642,871 | €701,992 | +€59,121 | +9.2% |
| Distributable reserves | 133 | €642,871 | €701,992 | +€59,121 | +9.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €563,788 | €559,716 | -€4,071 | -0.7% |
| Amounts payable after more than one year | 17 | €350,503 | €328,024 | -€22,479 | -6.4% |
| Financial debts | 170/4 | €350,503 | €328,024 | -€22,479 | -6.4% |
| Amounts payable within one year | 42/48 | €213,284 | €231,692 | +€18,407 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €21,721 | €22,479 | +€758 | +3.5% |
| Trade debts | 44 | €144,220 | €148,668 | +€4,448 | +3.1% |
| Suppliers | 440/4 | €144,220 | €148,668 | +€4,448 | +3.1% |
| Advances received on contracts in progress | 46 | - | €434 | +€434 | |
| Taxes, remuneration and social security | 45 | €47,344 | €60,111 | +€12,767 | +27.0% |
| Taxes | 450/3 | €25,326 | €29,325 | +€3,999 | +15.8% |
| Remuneration and social security | 454/9 | €22,018 | €30,786 | +€8,768 | +39.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €10,844 | €0 | -€10,844 | -100% |
| Remuneration, social security and pensions | 62 | €241,572 | €270,171 | +€28,599 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,023 | €44,192 | +€15,169 | +52.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,229 | €4,799 | +€2,571 | +115% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €358,911 | €412,794 | +€53,883 | +15.0% |
| Operating profit (loss) | 9901 | €86,088 | €93,632 | +€7,544 | +8.8% |
| Financial income | 75/76B | €41 | €2,385 | +€2,344 | +5,716% |
| Recurring financial income | 75 | €41 | €2,385 | +€2,344 | +5,716% |
| Financial charges | 65/66B | €20,351 | €15,491 | -€4,860 | -23.9% |
| Recurring financial charges | 65 | €20,351 | €15,491 | -€4,860 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €65,778 | €80,527 | +€14,749 | +22.4% |
| Income taxes | 67/77 | €17,192 | €21,405 | +€4,213 | +24.5% |
| Profit (loss) for the period | 9904 | €48,586 | €59,121 | +€10,535 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,586 | €59,121 | +€10,535 | +21.7% |
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 29 October 2026 via checked.be.