DJAMMIE: what changed
DJAMMIE
Largest movements
- Receivables within one year -€52,101
down €52,101 (-72.9%), from €71,435 to €19,335
of which Trade receivables: -€36,771
- Cash -€20,857
down €20,857 (-29.8%), from €69,942 to €49,085
mainly Trade debts (-€43,639) and Contributions, distributions and other (-€31,250)
- Tangible fixed assets -€1,612
down €1,612 (-36.1%), from €4,462 to €2,850
of which Plant, machinery and equipment: -€1,118
- Trade debts -€43,639
down €43,639 (-85.8%), from €50,838 to €7,199
- Reserves -€31,250
down €31,250 (-36.4%), from €85,752 to €54,502
- Profit (loss) carried forward -€9,438
new in 2025: -€9,438
- Other debts +€6,560
new in 2025: €6,560
- Tax, wage and social debts +€1,840
up €1,840 (+11.0%), from €16,775 to €18,615
of which Taxes: +€1,456
- Gross operating margin -€16,955
down €16,955 (-23.7%), from €71,546 to €54,592
- Staff costs +€8,826
up €8,826 (+21.4%), from €41,198 to €50,024
- Taxes -€3,971
down €3,971 (-94.9%), from €4,186 to €215
- Financial charges +€3,805
up €3,805 (+154%), from €2,477 to €6,282
- Depreciation -€2,407
down €2,407 (-43.3%), from €5,554 to €3,147
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 | €160,638 | €84,012 | -€76,626 | -47.7% |
| Fixed assets | 21/28 | €14,973 | €11,826 | -€3,147 | -21.0% |
| Intangible fixed assets | 21 | €10,511 | €8,976 | -€1,535 | -14.6% |
| Tangible fixed assets | 22/27 | €4,462 | €2,850 | -€1,612 | -36.1% |
| Plant, machinery and equipment | 23 | €3,011 | €1,893 | -€1,118 | -37.1% |
| Furniture and vehicles | 24 | €1,450 | €957 | -€494 | -34.0% |
| Current assets | 29/58 | €145,665 | €72,186 | -€73,479 | -50.4% |
| Stocks and contracts in progress | 3 | €3,595 | €3,760 | +€165 | +4.6% |
| Stocks | 30/36 | €3,595 | €3,760 | +€165 | +4.6% |
| Amounts receivable within one year | 40/41 | €71,435 | €19,335 | -€52,101 | -72.9% |
| Trade receivables | 40 | €40,506 | €3,735 | -€36,771 | -90.8% |
| Other amounts receivable | 41 | €30,929 | €15,600 | -€15,329 | -49.6% |
| Cash at bank and in hand | 54/58 | €69,942 | €49,085 | -€20,857 | -29.8% |
| Deferred charges and accrued income | 490/1 | €693 | €7 | -€686 | -99.1% |
| Total equity and liabilities | 10/49 | €160,638 | €84,012 | -€76,626 | -47.7% |
| Equity | 10/15 | €87,752 | €47,064 | -€40,688 | -46.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €85,752 | €54,502 | -€31,250 | -36.4% |
| Distributable reserves | 133 | €85,752 | €54,502 | -€31,250 | -36.4% |
| Profit (loss) carried forward | 14 | - | -€9,438 | -€9,438 | |
| Amounts payable | 17/49 | €72,886 | €36,948 | -€35,939 | -49.3% |
| Amounts payable within one year | 42/48 | €70,946 | €35,708 | -€35,239 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €50,838 | €7,199 | -€43,639 | -85.8% |
| Suppliers | 440/4 | €50,838 | €7,199 | -€43,639 | -85.8% |
| Taxes, remuneration and social security | 45 | €16,775 | €18,615 | +€1,840 | +11.0% |
| Taxes | 450/3 | €11,317 | €12,773 | +€1,456 | +12.9% |
| Remuneration and social security | 454/9 | €5,457 | €5,842 | +€384 | +7.0% |
| Other amounts payable | 47/48 | - | €6,560 | +€6,560 | |
| Accrued charges and deferred income | 492/3 | €1,940 | €1,240 | -€700 | -36.1% |
| Remuneration, social security and pensions | 62 | €41,198 | €50,024 | +€8,826 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,554 | €3,147 | -€2,407 | -43.3% |
| Other operating charges | 640/8 | €3,955 | €5,970 | +€2,015 | +50.9% |
| Gross operating margin | 9900 | €71,546 | €54,592 | -€16,955 | -23.7% |
| Operating profit (loss) | 9901 | €20,839 | -€4,549 | -€25,389 | |
| Financial income | 75/76B | €1,751 | €1,608 | -€143 | -8.2% |
| Recurring financial income | 75 | €1,751 | €1,608 | -€143 | -8.2% |
| Financial charges | 65/66B | €2,477 | €6,282 | +€3,805 | +154% |
| Recurring financial charges | 65 | €2,477 | €6,282 | +€3,805 | +154% |
| Profit (loss) for the period before taxes | 9903 | €20,113 | -€9,223 | -€29,337 | |
| Income taxes | 67/77 | €4,186 | €215 | -€3,971 | -94.9% |
| Profit (loss) for the period | 9904 | €15,928 | -€9,438 | -€25,365 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,928 | -€9,438 | -€25,365 |
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.