DJAHANBANI: 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.
DJAHANBANI
Largest movements
- Receivables within one year +€21,340
up €21,340 (+64.4%), from €33,155 to €54,495
of which Trade receivables: +€22,608
- Tangible fixed assets -€8,831
no longer reported in 2025 (was €8,831)
- Deferred charges and accrued income -€1,165
no longer reported in 2025 (was €1,165)
- Tax, wage and social debts +€4,708
up €4,708 (+1,105%), from €426 to €5,134
- Profit (loss) carried forward +€3,522
up €3,522 (+1.1%), from -€332,148 to -€328,626
- Trade debts +€3,484
new in 2025: €3,484
- Depreciation -€3,952
down €3,952 (-78.0%), from €5,067 to €1,116
- Gross operating margin -€1,959
down €1,959 (-14.6%), from €13,425 to €11,466
- Other operating charges +€1,770
new in 2025: €1,770
- Taxes +€619
no longer reported in 2025 (was -€619)
- Financial charges +€211
up €211 (+4.3%), from €4,850 to €5,061
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 | €94,692 | €106,406 | +€11,714 | +12.4% |
| Fixed assets | 21/28 | €9,269 | €438 | -€8,831 | -95.3% |
| Tangible fixed assets | 22/27 | €8,831 | - | -€8,831 | |
| Plant, machinery and equipment | 23 | €8,831 | - | -€8,831 | |
| Financial fixed assets | 28 | €438 | €438 | = | 0.0% |
| Current assets | 29/58 | €85,423 | €105,968 | +€20,545 | +24.1% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,155 | €54,495 | +€21,340 | +64.4% |
| Trade receivables | 40 | €4,012 | €26,620 | +€22,608 | +563% |
| Other amounts receivable | 41 | €29,142 | €27,875 | -€1,268 | -4.3% |
| Cash at bank and in hand | 54/58 | €1,103 | €1,473 | +€370 | +33.5% |
| Deferred charges and accrued income | 490/1 | €1,165 | - | -€1,165 | |
| Total equity and liabilities | 10/49 | €94,692 | €106,406 | +€11,714 | +12.4% |
| Equity | 10/15 | €44,266 | €47,787 | +€3,522 | +8.0% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €4,573 | €4,573 | = | 0.0% |
| Distributable reserves | 133 | €4,573 | €4,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€332,148 | -€328,626 | +€3,522 | +1.1% |
| Amounts payable | 17/49 | €50,426 | €58,618 | +€8,192 | +16.2% |
| Amounts payable within one year | 42/48 | €50,426 | €58,618 | +€8,192 | +16.2% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | - | €3,484 | +€3,484 | |
| Suppliers | 440/4 | - | €3,484 | +€3,484 | |
| Taxes, remuneration and social security | 45 | €426 | €5,134 | +€4,708 | +1,105% |
| Taxes | 450/3 | €426 | €5,134 | +€4,708 | +1,105% |
| Non-recurring operating income | 76A | - | €11,169 | +€11,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,067 | €1,116 | -€3,952 | -78.0% |
| Other operating charges | 640/8 | - | €1,770 | +€1,770 | |
| Gross operating margin | 9900 | €13,425 | €11,466 | -€1,959 | -14.6% |
| Operating profit (loss) | 9901 | €8,357 | €8,580 | +€223 | +2.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €4,850 | €5,061 | +€211 | +4.3% |
| Recurring financial charges | 65 | €4,850 | €5,061 | +€211 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €3,507 | €3,522 | +€14 | +0.4% |
| Income taxes | 67/77 | -€619 | - | +€619 | |
| Profit (loss) for the period | 9904 | €4,127 | €3,522 | -€605 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,127 | €3,522 | -€605 | -14.7% |
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 24 October 2026 via checked.be.