Di-No-Jo: what changed
Di-No-Jo
Largest movements
- Tangible fixed assets -€7,500
down €7,500 (-50.0%), from €14,999 to €7,499
- Receivables within one year -€5,580
no longer reported in 2025 (was €5,580)
- Cash +€5,580
up €5,580 (+42.1%), from €13,242 to €18,822
mainly Net result for the year (+€16,338) and Depreciation (+€7,500)
- Other debts -€17,116
down €17,116 (-73.7%), from €23,209 to €6,093
- Profit (loss) carried forward +€16,338
up €16,338, from -€7,852 to €8,486
- Debts after one year -€10,643
down €10,643 (-100%), from €10,643 to €0
- Short-term financial debts +€3,921
up €3,921 (+58.3%), from €6,722 to €10,643
- Gross operating margin +€39,236
up €39,236, from -€13,812 to €25,424
- Purchases and services -€7,304
down €7,304 (-42.2%), from €17,313 to €10,009
- Financial charges -€597
down €597 (-88.4%), from €675 to €78
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,821 | €26,321 | -€7,500 | -22.2% |
| Fixed assets | 21/28 | €14,999 | €7,499 | -€7,500 | -50.0% |
| Tangible fixed assets | 22/27 | €14,999 | €7,499 | -€7,500 | -50.0% |
| Furniture and vehicles | 24 | €14,999 | €7,499 | -€7,500 | -50.0% |
| Current assets | 29/58 | €18,822 | €18,822 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,580 | - | -€5,580 | |
| Trade receivables | 40 | €5,580 | - | -€5,580 | |
| Cash at bank and in hand | 54/58 | €13,242 | €18,822 | +€5,580 | +42.1% |
| Total equity and liabilities | 10/49 | €33,821 | €26,321 | -€7,500 | -22.2% |
| Equity | 10/15 | -€6,752 | €9,586 | +€16,338 | |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,852 | €8,486 | +€16,338 | |
| Amounts payable | 17/49 | €40,574 | €16,736 | -€23,838 | -58.8% |
| Amounts payable after more than one year | 17 | €10,643 | €0 | -€10,643 | -100% |
| Financial debts | 170/4 | €10,643 | €0 | -€10,643 | -100% |
| Amounts payable within one year | 42/48 | €29,931 | €16,736 | -€13,195 | -44.1% |
| Financial debts | 43 | €6,722 | €10,643 | +€3,921 | +58.3% |
| Credit institutions | 430/8 | €6,722 | €10,643 | +€3,921 | +58.3% |
| Other amounts payable | 47/48 | €23,209 | €6,093 | -€17,116 | -73.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,313 | €10,009 | -€7,304 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €7,500 | = | 0.0% |
| Other operating charges | 640/8 | €1,474 | €1,680 | +€207 | +14.0% |
| Gross operating margin | 9900 | -€13,812 | €25,424 | +€39,236 | |
| Operating profit (loss) | 9901 | -€22,786 | €16,244 | +€39,030 | |
| Financial income | 75/76B | - | €172 | +€172 | |
| Recurring financial income | 75 | - | €172 | +€172 | |
| Financial charges | 65/66B | €675 | €78 | -€597 | -88.4% |
| Recurring financial charges | 65 | €675 | €78 | -€597 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,461 | €16,338 | +€39,799 | |
| Profit (loss) for the period | 9904 | -€23,461 | €16,338 | +€39,799 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,461 | €16,338 | +€39,799 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.