DAJOKA: 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.
DAJOKA
Largest movements
- Tangible fixed assets -€34,823
down €34,823 (-11.3%), from €307,009 to €272,186
of which Land and buildings: -€18,743
- Receivables within one year -€12,048
down €12,048 (-55.9%), from €21,562 to €9,514
of which Trade receivables: -€14,527
- Stocks and contracts -€5,064
down €5,064 (-7.6%), from €66,595 to €61,531
- Trade debts -€32,520
down €32,520 (-54.0%), from €60,256 to €27,736
- Debts after one year -€23,931
down €23,931 (-21.7%), from €110,178 to €86,247
- Revaluation surpluses -€11,931
down €11,931 (-12.5%), from €95,445 to €83,514
- Reserves +€11,931
up €11,931 (+6.6%), from €181,606 to €193,537
of which Distributable reserves: +€11,931
- Profit (loss) carried forward -€10,992
down €10,992 (-6.3%), from -€174,626 to -€185,618
- Depreciation +€4,921
up €4,921 (+14.6%), from €33,767 to €38,688
- Gross operating margin -€3,697
down €3,697 (-4.6%), from €80,434 to €76,737
- Financial charges +€1,508
up €1,508 (+20.2%), from €7,452 to €8,960
- Staff costs +€1,242
up €1,242 (+4.2%), from €29,468 to €30,710
- Taxes -€862
down €862 (-41.2%), from €2,091 to €1,229
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 | €405,990 | €351,906 | -€54,084 | -13.3% |
| Fixed assets | 21/28 | €307,009 | €272,186 | -€34,823 | -11.3% |
| Tangible fixed assets | 22/27 | €307,009 | €272,186 | -€34,823 | -11.3% |
| Land and buildings | 22 | €239,991 | €221,248 | -€18,743 | -7.8% |
| Plant, machinery and equipment | 23 | €342 | €155 | -€187 | -54.7% |
| Furniture and vehicles | 24 | €66,676 | €50,783 | -€15,893 | -23.8% |
| Current assets | 29/58 | €98,981 | €79,720 | -€19,261 | -19.5% |
| Stocks and contracts in progress | 3 | €66,595 | €61,531 | -€5,064 | -7.6% |
| Stocks | 30/36 | €66,595 | €61,531 | -€5,064 | -7.6% |
| Amounts receivable within one year | 40/41 | €21,562 | €9,514 | -€12,048 | -55.9% |
| Trade receivables | 40 | €20,420 | €5,893 | -€14,527 | -71.1% |
| Other amounts receivable | 41 | €1,142 | €3,621 | +€2,479 | +217% |
| Cash at bank and in hand | 54/58 | €8,113 | €5,773 | -€2,340 | -28.8% |
| Deferred charges and accrued income | 490/1 | €2,711 | €2,902 | +€191 | +7.0% |
| Total equity and liabilities | 10/49 | €405,990 | €351,906 | -€54,084 | -13.3% |
| Equity | 10/15 | €164,398 | €153,406 | -€10,992 | -6.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €95,445 | €83,514 | -€11,931 | -12.5% |
| Reserves | 13 | €181,606 | €193,537 | +€11,931 | +6.6% |
| Tax-exempt reserves | 132 | €800 | €800 | = | 0.0% |
| Distributable reserves | 133 | €180,806 | €192,737 | +€11,931 | +6.6% |
| Profit (loss) carried forward | 14 | -€174,626 | -€185,618 | -€10,992 | -6.3% |
| Amounts payable | 17/49 | €241,592 | €198,500 | -€43,092 | -17.8% |
| Amounts payable after more than one year | 17 | €110,178 | €86,247 | -€23,931 | -21.7% |
| Financial debts | 170/4 | €110,178 | €86,247 | -€23,931 | -21.7% |
| Amounts payable within one year | 42/48 | €128,872 | €109,816 | -€19,056 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €13,227 | €13,900 | +€673 | +5.1% |
| Financial debts | 43 | €9,901 | €10,031 | +€130 | +1.3% |
| Other loans | 439 | €9,901 | €10,031 | +€130 | +1.3% |
| Trade debts | 44 | €60,256 | €27,736 | -€32,520 | -54.0% |
| Suppliers | 440/4 | €60,256 | €27,736 | -€32,520 | -54.0% |
| Advances received on contracts in progress | 46 | €276 | - | -€276 | |
| Taxes, remuneration and social security | 45 | €10,311 | €19,321 | +€9,010 | +87.4% |
| Taxes | 450/3 | €1,857 | €10,210 | +€8,353 | +450% |
| Remuneration and social security | 454/9 | €8,454 | €9,111 | +€657 | +7.8% |
| Other amounts payable | 47/48 | €34,901 | €38,828 | +€3,927 | +11.3% |
| Accrued charges and deferred income | 492/3 | €2,542 | €2,437 | -€105 | -4.1% |
| Remuneration, social security and pensions | 62 | €29,468 | €30,710 | +€1,242 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,767 | €38,688 | +€4,921 | +14.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€880 | -€613 | +€267 | +30.3% |
| Other operating charges | 640/8 | €8,838 | €8,779 | -€59 | -0.7% |
| Gross operating margin | 9900 | €80,434 | €76,737 | -€3,697 | -4.6% |
| Operating profit (loss) | 9901 | €9,241 | -€827 | -€10,068 | |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €7,452 | €8,960 | +€1,508 | +20.2% |
| Recurring financial charges | 65 | €7,452 | €8,960 | +€1,508 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €1,789 | -€9,763 | -€11,552 | |
| Income taxes | 67/77 | €2,091 | €1,229 | -€862 | -41.2% |
| Profit (loss) for the period | 9904 | -€302 | -€10,992 | -€10,690 | -3,540% |
| Profit (loss) for the period to be appropriated | 9905 | -€302 | -€10,992 | -€10,690 | -3,540% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.