DAJASCO: 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.
DAJASCO
Largest movements
- Tangible fixed assets +€387,261
up €387,261 (+30.8%), from €1.3m to €1.6m
of which Land and buildings: +€355,039
- Receivables within one year -€251,020
down €251,020 (-55.5%), from €452,171 to €201,151
of which Other amounts receivable: -€370,440
- Cash +€107,245
up €107,245 (+146%), from €73,266 to €180,511
mainly Current portion of long-term debt (+€351,119) and Receivables within one year (+€251,020)
- Current portion of long-term debt +€351,119
up €351,119 (+3,406%), from €10,309 to €361,428
- Other debts +€142,791
up €142,791 (+300%), from €47,538 to €190,329
- Reserves -€122,555
down €122,555 (-4.7%), from €2.6m to €2.5m
of which Distributable reserves: -€122,555
- Tax, wage and social debts -€105,798
down €105,798 (-77.5%), from €136,495 to €30,697
- Gross operating margin -€26,140
down €26,140 (-13.1%), from €199,837 to €173,697
- Financial income +€25,660
up €25,660 (+559%), from €4,594 to €30,254
- Taxes -€10,744
down €10,744 (-40.4%), from €26,587 to €15,843
- Depreciation +€8,909
up €8,909 (+10.6%), from €84,393 to €93,302
- Other operating charges +€3,111
up €3,111 (+49.6%), from €6,277 to €9,388
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 | €3,031,071 | €3,286,229 | +€255,158 | +8.4% |
| Fixed assets | 21/28 | €1,258,438 | €1,645,698 | +€387,261 | +30.8% |
| Tangible fixed assets | 22/27 | €1,258,438 | €1,645,698 | +€387,261 | +30.8% |
| Land and buildings | 22 | €1,245,740 | €1,600,779 | +€355,039 | +28.5% |
| Plant, machinery and equipment | 23 | - | €17,858 | +€17,858 | |
| Furniture and vehicles | 24 | €12,697 | €27,061 | +€14,364 | +113% |
| Current assets | 29/58 | €1,772,633 | €1,640,531 | -€132,102 | -7.5% |
| Amounts receivable after more than one year | 29 | €735,000 | €735,000 | = | 0.0% |
| Other amounts receivable | 291 | €735,000 | €735,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €452,171 | €201,151 | -€251,020 | -55.5% |
| Trade receivables | 40 | €2,443 | €121,863 | +€119,419 | +4,888% |
| Other amounts receivable | 41 | €449,728 | €79,288 | -€370,440 | -82.4% |
| Current investments | 50/53 | €511,085 | €502,309 | -€8,776 | -1.7% |
| Cash at bank and in hand | 54/58 | €73,266 | €180,511 | +€107,245 | +146% |
| Deferred charges and accrued income | 490/1 | €1,111 | €21,561 | +€20,450 | +1,840% |
| Total equity and liabilities | 10/49 | €3,031,071 | €3,286,229 | +€255,158 | +8.4% |
| Equity | 10/15 | €2,652,458 | €2,529,903 | -€122,555 | -4.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,632,458 | €2,509,903 | -€122,555 | -4.7% |
| Tax-exempt reserves | 132 | €315,750 | €315,750 | = | 0.0% |
| Distributable reserves | 133 | €2,316,708 | €2,194,153 | -€122,555 | -5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €378,612 | €756,326 | +€377,714 | +99.8% |
| Amounts payable after more than one year | 17 | €175,785 | €163,834 | -€11,951 | -6.8% |
| Financial debts | 170/4 | €175,785 | €163,834 | -€11,951 | -6.8% |
| Amounts payable within one year | 42/48 | €202,828 | €592,492 | +€389,664 | +192% |
| Current portion of amounts payable after more than one year | 42 | €10,309 | €361,428 | +€351,119 | +3,406% |
| Trade debts | 44 | €8,485 | €10,038 | +€1,553 | +18.3% |
| Suppliers | 440/4 | €8,485 | €10,038 | +€1,553 | +18.3% |
| Taxes, remuneration and social security | 45 | €136,495 | €30,697 | -€105,798 | -77.5% |
| Taxes | 450/3 | €136,495 | €30,697 | -€105,798 | -77.5% |
| Other amounts payable | 47/48 | €47,538 | €190,329 | +€142,791 | +300% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €136 | €0 | -€136 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,393 | €93,302 | +€8,909 | +10.6% |
| Other operating charges | 640/8 | €6,277 | €9,388 | +€3,111 | +49.6% |
| Gross operating margin | 9900 | €199,837 | €173,697 | -€26,140 | -13.1% |
| Operating profit (loss) | 9901 | €109,031 | €71,008 | -€38,024 | -34.9% |
| Financial income | 75/76B | €4,594 | €30,254 | +€25,660 | +559% |
| Recurring financial income | 75 | €4,594 | €30,254 | +€25,660 | +559% |
| Financial charges | 65/66B | €21,550 | €22,315 | +€765 | +3.5% |
| Recurring financial charges | 65 | €21,550 | €22,315 | +€765 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €92,075 | €78,947 | -€13,129 | -14.3% |
| Income taxes | 67/77 | €26,587 | €15,843 | -€10,744 | -40.4% |
| Profit (loss) for the period | 9904 | €65,488 | €63,103 | -€2,385 | -3.6% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €65,488 | €63,103 | -€2,385 | -3.6% |
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 16 October 2026 via checked.be.