DI-JET: 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.
DI-JET
Largest movements
- Cash -€18,460
down €18,460 (-33.4%), from €55,329 to €36,869
mainly Net result for the year (-€11,556) and Tax, wage and social debts (-€4,087)
- Receivables within one year +€2,800
up €2,800 (+22.8%), from €12,305 to €15,106
of which Trade receivables: +€2,895
- Stocks and contracts -€2,459
down €2,459 (-5.8%), from €42,474 to €40,015
- Intangible fixed assets +€2,344
up €2,344, from €0 to €2,344
- Tangible fixed assets -€1,213
down €1,213 (-45.8%), from €2,647 to €1,434
of which Furniture and vehicles: -€1,028
- Profit (loss) carried forward -€11,556
down €11,556 (-6.7%), from -€171,495 to -€183,051
- Tax, wage and social debts -€4,087
down €4,087 (-27.3%), from €14,945 to €10,859
of which Remuneration and social security: -€2,905
- Trade debts -€3,622
down €3,622 (-21.6%), from €16,799 to €13,177
- Other debts +€1,227
up €1,227 (+2.3%), from €53,031 to €54,258
- Gross operating margin -€8,025
down €8,025 (-14.1%), from €56,775 to €48,751
- Staff costs -€6,137
down €6,137 (-9.9%), from €61,845 to €55,708
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 | €112,887 | €95,905 | -€16,982 | -15.0% |
| Fixed assets | 21/28 | €2,647 | €3,778 | +€1,131 | +42.7% |
| Intangible fixed assets | 21 | €0 | €2,344 | +€2,344 | |
| Tangible fixed assets | 22/27 | €2,647 | €1,434 | -€1,213 | -45.8% |
| Plant, machinery and equipment | 23 | €878 | €693 | -€185 | -21.0% |
| Furniture and vehicles | 24 | €1,769 | €741 | -€1,028 | -58.1% |
| Current assets | 29/58 | €110,240 | €92,128 | -€18,112 | -16.4% |
| Stocks and contracts in progress | 3 | €42,474 | €40,015 | -€2,459 | -5.8% |
| Stocks | 30/36 | €42,474 | €40,015 | -€2,459 | -5.8% |
| Amounts receivable within one year | 40/41 | €12,305 | €15,106 | +€2,800 | +22.8% |
| Trade receivables | 40 | €10,055 | €12,950 | +€2,895 | +28.8% |
| Other amounts receivable | 41 | €2,251 | €2,156 | -€95 | -4.2% |
| Cash at bank and in hand | 54/58 | €55,329 | €36,869 | -€18,460 | -33.4% |
| Deferred charges and accrued income | 490/1 | €132 | €138 | +€7 | +5.0% |
| Total equity and liabilities | 10/49 | €112,887 | €95,905 | -€16,982 | -15.0% |
| Equity | 10/15 | €24,376 | €12,820 | -€11,556 | -47.4% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €9,871 | €9,871 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,735 | €7,735 | = | 0.0% |
| Legal reserve | 130 | €7,735 | €7,735 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,136 | €2,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,495 | -€183,051 | -€11,556 | -6.7% |
| Amounts payable | 17/49 | €88,511 | €83,085 | -€5,426 | -6.1% |
| Amounts payable within one year | 42/48 | €84,775 | €78,294 | -€6,482 | -7.6% |
| Trade debts | 44 | €16,799 | €13,177 | -€3,622 | -21.6% |
| Suppliers | 440/4 | €16,799 | €13,177 | -€3,622 | -21.6% |
| Taxes, remuneration and social security | 45 | €14,945 | €10,859 | -€4,087 | -27.3% |
| Taxes | 450/3 | €2,767 | €1,585 | -€1,182 | -42.7% |
| Remuneration and social security | 454/9 | €12,178 | €9,274 | -€2,905 | -23.9% |
| Other amounts payable | 47/48 | €53,031 | €54,258 | +€1,227 | +2.3% |
| Accrued charges and deferred income | 492/3 | €3,736 | €4,791 | +€1,056 | +28.3% |
| Remuneration, social security and pensions | 62 | €61,845 | €55,708 | -€6,137 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,631 | €1,379 | -€252 | -15.5% |
| Other operating charges | 640/8 | €1,344 | €1,655 | +€311 | +23.1% |
| Gross operating margin | 9900 | €56,775 | €48,751 | -€8,025 | -14.1% |
| Operating profit (loss) | 9901 | -€8,045 | -€9,991 | -€1,946 | -24.2% |
| Financial income | 75/76B | €95 | €41 | -€55 | -57.2% |
| Recurring financial income | 75 | €95 | €41 | -€55 | -57.2% |
| Financial charges | 65/66B | €1,458 | €1,170 | -€288 | -19.8% |
| Recurring financial charges | 65 | €1,458 | €1,170 | -€288 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,408 | -€11,120 | -€1,712 | -18.2% |
| Income taxes | 67/77 | €427 | €436 | +€9 | +2.0% |
| Profit (loss) for the period | 9904 | -€9,835 | -€11,556 | -€1,721 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,835 | -€11,556 | -€1,721 | -17.5% |
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 29 October 2026 via checked.be.