DARJAM: 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.
DARJAM
Largest movements
- Receivables within one year -€56,668
down €56,668 (-92.5%), from €61,248 to €4,580
of which Other amounts receivable: -€56,901
- Tangible fixed assets -€16,734
down €16,734 (-20.0%), from €83,600 to €66,867
of which Furniture and vehicles: -€9,605
- Cash +€14,981
up €14,981 (+18.3%), from €81,874 to €96,855
mainly Receivables within one year (+€56,668) and Tax, wage and social debts (+€17,223)
- Reserves -€60,437
down €60,437 (-40.3%), from €149,975 to €89,538
- Tax, wage and social debts +€17,223
up €17,223 (+141.4%), from €12,184 to €29,407
of which Taxes: +€16,181
- Debts after one year -€10,190
down €10,190 (-35.6%), from €28,625 to €18,435
- Profit (loss) carried forward -€2,705
down €2,705 (-100.0%), from €2,705 to €0
- Gross operating margin -€14,667
down €14,667 (-26.7%), from €55,001 to €40,334
- Financial income +€2,904
up €2,904 (+16963.7%), from €17 to €2,921
- Taxes -€2,492
down €2,492 (-29.2%), from €8,528 to €6,036
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 | €230,505 | €171,816 | -€58,689 | -25.5% |
| Fixed assets | 21/28 | €84,003 | €67,219 | -€16,784 | -20.0% |
| Tangible fixed assets | 22/27 | €83,600 | €66,867 | -€16,734 | -20.0% |
| Land and buildings | 22 | €45,808 | €39,488 | -€6,319 | -13.8% |
| Plant, machinery and equipment | 23 | €2,428 | €1,619 | -€809 | -33.3% |
| Furniture and vehicles | 24 | €35,365 | €25,759 | -€9,605 | -27.2% |
| Financial fixed assets | 28 | €402 | €352 | -€50 | -12.4% |
| Current assets | 29/58 | €146,503 | €104,598 | -€41,905 | -28.6% |
| Stocks and contracts in progress | 3 | €2,543 | €2,244 | -€299 | -11.8% |
| Stocks | 30/36 | €2,543 | €2,244 | -€299 | -11.8% |
| Amounts receivable within one year | 40/41 | €61,248 | €4,580 | -€56,668 | -92.5% |
| Trade receivables | 40 | - | €234 | +€234 | |
| Other amounts receivable | 41 | €61,248 | €4,346 | -€56,901 | -92.9% |
| Cash at bank and in hand | 54/58 | €81,874 | €96,855 | +€14,981 | +18.3% |
| Deferred charges and accrued income | 490/1 | €838 | €918 | +€81 | +9.7% |
| Total equity and liabilities | 10/49 | €230,505 | €171,816 | -€58,689 | -25.5% |
| Equity | 10/15 | €171,280 | €108,138 | -€63,142 | -36.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,975 | €89,538 | -€60,437 | -40.3% |
| Distributable reserves | 133 | €149,975 | €89,538 | -€60,437 | -40.3% |
| Profit (loss) carried forward | 14 | €2,705 | €0 | -€2,705 | -100.0% |
| Amounts payable | 17/49 | €59,226 | €63,679 | +€4,453 | +7.5% |
| Amounts payable after more than one year | 17 | €28,625 | €18,435 | -€10,190 | -35.6% |
| Financial debts | 170/4 | €28,625 | €18,435 | -€10,190 | -35.6% |
| Amounts payable within one year | 42/48 | €30,601 | €45,244 | +€14,643 | +47.9% |
| Current portion of amounts payable after more than one year | 42 | €9,726 | €10,190 | +€464 | +4.8% |
| Trade debts | 44 | €5,190 | €3,815 | -€1,375 | -26.5% |
| Suppliers | 440/4 | €5,190 | €3,815 | -€1,375 | -26.5% |
| Taxes, remuneration and social security | 45 | €12,184 | €29,407 | +€17,223 | +141.4% |
| Taxes | 450/3 | €11,268 | €27,449 | +€16,181 | +143.6% |
| Remuneration and social security | 454/9 | €916 | €1,958 | +€1,042 | +113.7% |
| Other amounts payable | 47/48 | €3,500 | €1,832 | -€1,668 | -47.7% |
| Remuneration, social security and pensions | 62 | €1,465 | €1,808 | +€343 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,529 | €16,324 | -€205 | -1.2% |
| Other operating charges | 640/8 | €774 | €926 | +€152 | +19.6% |
| Non-recurring operating charges | 66A | - | €410 | +€410 | |
| Gross operating margin | 9900 | €55,001 | €40,334 | -€14,667 | -26.7% |
| Operating profit (loss) | 9901 | €36,233 | €20,866 | -€15,367 | -42.4% |
| Financial income | 75/76B | €17 | €2,921 | +€2,904 | +16963.7% |
| Recurring financial income | 75 | €17 | €2,921 | +€2,904 | +16963.7% |
| Financial charges | 65/66B | €2,857 | €2,893 | +€37 | +1.3% |
| Recurring financial charges | 65 | €2,857 | €2,893 | +€37 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €33,393 | €20,894 | -€12,499 | -37.4% |
| Income taxes | 67/77 | €8,528 | €6,036 | -€2,492 | -29.2% |
| Profit (loss) for the period | 9904 | €24,866 | €14,858 | -€10,008 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,866 | €14,858 | -€10,008 | -40.2% |
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 10 October 2026 via checked.be.