DIJEMMO: what changed
DIJEMMO
Largest movements
- Cash +€148,057
up €148,057 (+723%), from €20,475 to €168,533
mainly Net result for the year (+€147,668) and Debts after one year (+€70,000)
- Profit (loss) carried forward +€147,668
up €147,668 (+26.9%), from -€548,149 to -€400,481
- Debts after one year +€70,000
up €70,000 (+140%), from €50,000 to €120,000
- Trade debts -€69,611
no longer reported in 2025 (was €69,611)
- Gross operating margin +€253,664
up €253,664, from -€97,117 to €156,547
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 | €53,221 | €201,279 | +€148,057 | +278% |
| Fixed assets | 21/28 | €32,746 | €32,746 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,746 | €32,746 | = | 0.0% |
| Land and buildings | 22 | €32,746 | €32,746 | = | 0.0% |
| Current assets | 29/58 | €20,475 | €168,533 | +€148,057 | +723% |
| Cash at bank and in hand | 54/58 | €20,475 | €168,533 | +€148,057 | +723% |
| Total equity and liabilities | 10/49 | €53,221 | €201,279 | +€148,057 | +278% |
| Equity | 10/15 | -€67,140 | €80,529 | +€147,668 | |
| Contributions | 10/11 | €475,000 | €475,000 | = | 0.0% |
| Capital | 10 | €475,000 | €475,000 | = | 0.0% |
| Issued capital | 100 | €475,000 | €475,000 | = | 0.0% |
| Reserves | 13 | €6,009 | €6,009 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,009 | €6,009 | = | 0.0% |
| Legal reserve | 130 | €6,009 | €6,009 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€548,149 | -€400,481 | +€147,668 | +26.9% |
| Amounts payable | 17/49 | €120,361 | €120,750 | +€389 | +0.3% |
| Amounts payable after more than one year | 17 | €50,000 | €120,000 | +€70,000 | +140% |
| Financial debts | 170/4 | €50,000 | €120,000 | +€70,000 | +140% |
| Amounts payable within one year | 42/48 | €70,361 | €750 | -€69,611 | -98.9% |
| Trade debts | 44 | €69,611 | - | -€69,611 | |
| Suppliers | 440/4 | €69,611 | - | -€69,611 | |
| Other amounts payable | 47/48 | €750 | €750 | = | 0.0% |
| Other operating charges | 640/8 | €8,596 | €8,900 | +€304 | +3.5% |
| Gross operating margin | 9900 | -€97,117 | €156,547 | +€253,664 | |
| Operating profit (loss) | 9901 | -€105,713 | €147,646 | +€253,359 | |
| Financial income | 75/76B | €796 | €67 | -€729 | -91.6% |
| Recurring financial income | 75 | €796 | €67 | -€729 | -91.6% |
| Financial charges | 65/66B | €58 | €45 | -€13 | -22.8% |
| Recurring financial charges | 65 | €58 | €45 | -€13 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€104,976 | €147,668 | +€252,644 | |
| Income taxes | 67/77 | €239 | €0 | -€239 | -99.9% |
| Profit (loss) for the period | 9904 | -€105,214 | €147,668 | +€252,882 | |
| Profit (loss) for the period to be appropriated | 9905 | -€105,214 | €147,668 | +€252,882 |
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 8 November 2026 via checked.be.