DAJUTO: 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.
DAJUTO
Largest movements
- Cash +€30,481
new in 2024: €30,481
mainly Net result for the year (+€17,917) and Accrued charges and deferred income (+€15,815)
- Receivables within one year -€13,815
down €13,815 (-12.6%), from €109,331 to €95,516
of which Other amounts receivable: -€8,184
- Stocks and contracts -€13,055
down €13,055 (-17.8%), from €73,430 to €60,375
- Deferred charges and accrued income +€6,784
new in 2024: €6,784
- Reserves +€17,917
up €17,917 (+85.3%), from €21,001 to €38,918
- Short-term financial debts -€16,522
no longer reported in 2024 (was €16,522)
- Accrued charges and deferred income +€15,815
new in 2024: €15,815
- Tax, wage and social debts +€13,775
up €13,775 (+59.1%), from €23,320 to €37,095
of which Remuneration and social security: +€7,207
- Other debts -€12,000
no longer reported in 2024 (was €12,000)
- Gross operating margin +€33,584
up €33,584 (+25.2%), from €133,140 to €166,724
- Staff costs +€32,798
up €32,798 (+33.6%), from €97,658 to €130,456
- Other operating charges -€11,613
down €11,613 (-77.4%), from €15,013 to €3,400
- Taxes +€3,748
new in 2024: €3,748
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,874 | €206,983 | +€10,109 | +5.1% |
| Fixed assets | 21/28 | €14,113 | €13,827 | -€286 | -2.0% |
| Tangible fixed assets | 22/27 | €13,379 | €13,093 | -€286 | -2.1% |
| Plant, machinery and equipment | 23 | €7,514 | €7,152 | -€362 | -4.8% |
| Furniture and vehicles | 24 | €934 | €3,489 | +€2,555 | +273.6% |
| Other tangible fixed assets | 26 | €4,931 | €2,452 | -€2,479 | -50.3% |
| Financial fixed assets | 28 | €734 | €734 | = | 0.0% |
| Current assets | 29/58 | €182,761 | €193,156 | +€10,395 | +5.7% |
| Stocks and contracts in progress | 3 | €73,430 | €60,375 | -€13,055 | -17.8% |
| Stocks | 30/36 | €73,430 | €60,375 | -€13,055 | -17.8% |
| Amounts receivable within one year | 40/41 | €109,331 | €95,516 | -€13,815 | -12.6% |
| Trade receivables | 40 | €101,147 | €95,516 | -€5,631 | -5.6% |
| Other amounts receivable | 41 | €8,184 | - | -€8,184 | |
| Cash at bank and in hand | 54/58 | - | €30,481 | +€30,481 | |
| Deferred charges and accrued income | 490/1 | - | €6,784 | +€6,784 | |
| Total equity and liabilities | 10/49 | €196,874 | €206,983 | +€10,109 | +5.1% |
| Equity | 10/15 | €91,675 | €109,592 | +€17,917 | +19.5% |
| Contributions | 10/11 | €70,800 | €70,800 | = | 0.0% |
| Reserves | 13 | €21,001 | €38,918 | +€17,917 | +85.3% |
| Non-distributable reserves | 130/1 | €21,001 | €38,918 | +€17,917 | +85.3% |
| Reserves not available under the articles | 1311 | €6,112 | €6,112 | = | 0.0% |
| Other | 1319 | €14,889 | €32,806 | +€17,917 | +120.3% |
| Profit (loss) carried forward | 14 | -€126 | -€126 | = | 0.0% |
| Amounts payable | 17/49 | €105,199 | €97,391 | -€7,808 | -7.4% |
| Amounts payable within one year | 42/48 | €105,199 | €81,576 | -€23,623 | -22.5% |
| Financial debts | 43 | €16,522 | - | -€16,522 | |
| Credit institutions | 430/8 | €16,522 | - | -€16,522 | |
| Trade debts | 44 | €53,357 | €44,481 | -€8,876 | -16.6% |
| Suppliers | 440/4 | €53,357 | €36,481 | -€16,876 | -31.6% |
| Bills of exchange payable | 441 | - | €8,000 | +€8,000 | |
| Taxes, remuneration and social security | 45 | €23,320 | €37,095 | +€13,775 | +59.1% |
| Taxes | 450/3 | €11,057 | €17,625 | +€6,568 | +59.4% |
| Remuneration and social security | 454/9 | €12,263 | €19,470 | +€7,207 | +58.8% |
| Other amounts payable | 47/48 | €12,000 | - | -€12,000 | |
| Accrued charges and deferred income | 492/3 | - | €15,815 | +€15,815 | |
| Remuneration, social security and pensions | 62 | €97,658 | €130,456 | +€32,798 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,165 | €5,855 | -€310 | -5.0% |
| Other operating charges | 640/8 | €15,013 | €3,400 | -€11,613 | -77.4% |
| Gross operating margin | 9900 | €133,140 | €166,724 | +€33,584 | +25.2% |
| Operating profit (loss) | 9901 | €14,304 | €27,013 | +€12,709 | +88.8% |
| Financial income | 75/76B | €565 | €179 | -€386 | -68.3% |
| Recurring financial income | 75 | €565 | €179 | -€386 | -68.3% |
| Financial charges | 65/66B | €6,837 | €5,527 | -€1,310 | -19.2% |
| Recurring financial charges | 65 | €6,837 | €5,527 | -€1,310 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €8,032 | €21,665 | +€13,633 | +169.7% |
| Income taxes | 67/77 | - | €3,748 | +€3,748 | |
| Profit (loss) for the period | 9904 | €8,032 | €17,917 | +€9,885 | +123.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,032 | €17,917 | +€9,885 | +123.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.