DAJEMO: 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.
DAJEMO
Largest movements
- Cash -€91,365
down €91,365 (-69.5%), from €131,514 to €40,149
mainly Debts after one year (-€92,858) and Net result for the year (-€22,526)
- Tangible fixed assets -€32,536
down €32,536 (-3.6%), from €906,518 to €873,982
of which Land and buildings: -€35,196
- Debts after one year -€92,858
down €92,858 (-28.9%), from €321,410 to €228,552
- Reserves -€12,948
down €12,948 (-2.6%), from €492,747 to €479,799
of which Tax-exempt reserves: -€12,948
- Gross operating margin +€3,500
up €3,500 (+14.5%), from €24,123 to €27,623
- Financial charges -€987
down €987 (-6.3%), from €15,655 to €14,668
- Other operating charges +€674
up €674 (+20.5%), from €3,289 to €3,963
- Depreciation +€340
up €340 (+1.0%), from €35,776 to €36,117
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 | €1,040,003 | €915,033 | -€124,970 | -12.0% |
| Fixed assets | 21/28 | €906,518 | €873,982 | -€32,536 | -3.6% |
| Tangible fixed assets | 22/27 | €906,518 | €873,982 | -€32,536 | -3.6% |
| Land and buildings | 22 | €900,431 | €865,235 | -€35,196 | -3.9% |
| Plant, machinery and equipment | 23 | €6,087 | €8,747 | +€2,660 | +43.7% |
| Current assets | 29/58 | €133,484 | €41,051 | -€92,434 | -69.2% |
| Amounts receivable within one year | 40/41 | - | €902 | +€902 | |
| Trade receivables | 40 | - | €902 | +€902 | |
| Cash at bank and in hand | 54/58 | €131,514 | €40,149 | -€91,365 | -69.5% |
| Deferred charges and accrued income | 490/1 | €1,970 | - | -€1,970 | |
| Total equity and liabilities | 10/49 | €1,040,003 | €915,033 | -€124,970 | -12.0% |
| Equity | 10/15 | €554,310 | €531,784 | -€22,526 | -4.1% |
| Contributions | 10/11 | €62,016 | €62,016 | = | 0.0% |
| Reserves | 13 | €492,747 | €479,799 | -€12,948 | -2.6% |
| Tax-exempt reserves | 132 | €388,435 | €375,487 | -€12,948 | -3.3% |
| Distributable reserves | 133 | €104,313 | €104,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€453 | -€10,031 | -€9,578 | -2114.7% |
| Provisions and deferred taxes | 16 | €129,478 | €125,162 | -€4,316 | -3.3% |
| Deferred taxes | 168 | €129,478 | €125,162 | -€4,316 | -3.3% |
| Amounts payable | 17/49 | €356,215 | €258,086 | -€98,128 | -27.5% |
| Amounts payable after more than one year | 17 | €321,410 | €228,552 | -€92,858 | -28.9% |
| Financial debts | 170/4 | €321,410 | €228,552 | -€92,858 | -28.9% |
| Amounts payable within one year | 42/48 | €22,102 | €17,626 | -€4,476 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €7,674 | €7,858 | +€184 | +2.4% |
| Trade debts | 44 | €2,849 | €690 | -€2,159 | -75.8% |
| Suppliers | 440/4 | €2,849 | €690 | -€2,159 | -75.8% |
| Other amounts payable | 47/48 | €11,579 | €9,078 | -€2,501 | -21.6% |
| Accrued charges and deferred income | 492/3 | €12,702 | €11,908 | -€794 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,776 | €36,117 | +€340 | +1.0% |
| Other operating charges | 640/8 | €3,289 | €3,963 | +€674 | +20.5% |
| Gross operating margin | 9900 | €24,123 | €27,623 | +€3,500 | +14.5% |
| Operating profit (loss) | 9901 | -€14,942 | -€12,457 | +€2,485 | +16.6% |
| Financial income | 75/76B | €169 | €405 | +€236 | +140.3% |
| Recurring financial income | 75 | €169 | €405 | +€236 | +140.3% |
| Financial charges | 65/66B | €15,655 | €14,668 | -€987 | -6.3% |
| Recurring financial charges | 65 | €15,655 | €14,668 | -€987 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,429 | -€26,720 | +€3,709 | +12.2% |
| Transfer from deferred taxes | 780 | €4,316 | €4,316 | = | 0.0% |
| Income taxes | 67/77 | €51 | €122 | +€71 | +140.3% |
| Profit (loss) for the period | 9904 | -€26,164 | -€22,526 | +€3,638 | +13.9% |
| Transfer from tax-exempt reserves | 789 | €12,948 | €12,948 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,216 | -€9,578 | +€3,638 | +27.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.