DIEJOR: 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.
DIEJOR
Largest movements
- Cash +€24,647
up €24,647 (+112%), from €21,957 to €46,604
mainly Net result for the year (+€15,853) and Receivables within one year (+€7,205)
- Receivables within one year -€7,205
down €7,205 (-54.7%), from €13,165 to €5,959
of which Trade receivables: -€7,296
- Tangible fixed assets -€3,866
down €3,866 (-33.9%), from €11,416 to €7,550
of which Furniture and vehicles: -€4,441
- Reserves +€15,800
up €15,800 (+53.8%), from €29,350 to €45,150
- Other debts -€1,249
down €1,249 (-24.6%), from €5,068 to €3,819
- Tax, wage and social debts -€1,027
down €1,027 (-19.6%), from €5,236 to €4,209
- Gross operating margin -€978
down €978 (-3.0%), from €32,094 to €31,116
- Other operating charges +€386
up €386 (+46.3%), from €834 to €1,220
- Depreciation +€344
up €344 (+8.3%), from €4,126 to €4,470
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 | €47,355 | €60,973 | +€13,618 | +28.8% |
| Fixed assets | 21/28 | €11,416 | €7,550 | -€3,866 | -33.9% |
| Tangible fixed assets | 22/27 | €11,416 | €7,550 | -€3,866 | -33.9% |
| Plant, machinery and equipment | 23 | - | €575 | +€575 | |
| Furniture and vehicles | 24 | €11,416 | €6,975 | -€4,441 | -38.9% |
| Current assets | 29/58 | €35,939 | €53,423 | +€17,484 | +48.6% |
| Amounts receivable within one year | 40/41 | €13,165 | €5,959 | -€7,205 | -54.7% |
| Trade receivables | 40 | €13,165 | €5,869 | -€7,296 | -55.4% |
| Other amounts receivable | 41 | - | €91 | +€91 | |
| Cash at bank and in hand | 54/58 | €21,957 | €46,604 | +€24,647 | +112% |
| Deferred charges and accrued income | 490/1 | €817 | €859 | +€43 | +5.2% |
| Total equity and liabilities | 10/49 | €47,355 | €60,973 | +€13,618 | +28.8% |
| Equity | 10/15 | €36,383 | €52,236 | +€15,853 | +43.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €29,350 | €45,150 | +€15,800 | +53.8% |
| Distributable reserves | 133 | €29,350 | €45,150 | +€15,800 | +53.8% |
| Profit (loss) carried forward | 14 | €33 | €86 | +€53 | +162% |
| Amounts payable | 17/49 | €10,972 | €8,737 | -€2,235 | -20.4% |
| Amounts payable within one year | 42/48 | €10,972 | €8,737 | -€2,235 | -20.4% |
| Trade debts | 44 | €668 | €709 | +€41 | +6.2% |
| Suppliers | 440/4 | €668 | €709 | +€41 | +6.2% |
| Taxes, remuneration and social security | 45 | €5,236 | €4,209 | -€1,027 | -19.6% |
| Taxes | 450/3 | €5,236 | €4,209 | -€1,027 | -19.6% |
| Other amounts payable | 47/48 | €5,068 | €3,819 | -€1,249 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,126 | €4,470 | +€344 | +8.3% |
| Other operating charges | 640/8 | €834 | €1,220 | +€386 | +46.3% |
| Gross operating margin | 9900 | €32,094 | €31,116 | -€978 | -3.0% |
| Operating profit (loss) | 9901 | €27,134 | €25,426 | -€1,708 | -6.3% |
| Financial income | 75/76B | €71 | €165 | +€93 | +131% |
| Recurring financial income | 75 | €71 | €165 | +€93 | +131% |
| Financial charges | 65/66B | €227 | €239 | +€12 | +5.5% |
| Recurring financial charges | 65 | €227 | €239 | +€12 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €26,979 | €25,351 | -€1,627 | -6.0% |
| Income taxes | 67/77 | €9,774 | €9,498 | -€276 | -2.8% |
| Profit (loss) for the period | 9904 | €17,205 | €15,853 | -€1,352 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,205 | €15,853 | -€1,352 | -7.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.