DJAN 2: 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.
DJAN 2
Largest movements
- Tangible fixed assets -€1,248
down €1,248 (-58.5%), from €2,133 to €885
of which Furniture and vehicles: -€1,045
- Deferred charges and accrued income -€1,220
down €1,220 (-89.9%), from €1,357 to €137
- Receivables within one year +€559
up €559 (+5.3%), from €10,510 to €11,069
of which Other amounts receivable: +€6,910
- Trade debts -€5,585
down €5,585 (-33.6%), from €16,646 to €11,061
- Profit (loss) carried forward +€3,673
up €3,673 (+14.3%), from -€25,689 to -€22,016
- Tax, wage and social debts -€376
no longer reported in 2025 (was €376)
- Accrued charges and deferred income +€338
up €338 (+72.7%), from €464 to €802
- Other operating charges -€16,813
down €16,813 (-96.5%), from €17,417 to €604
- Gross operating margin -€8,103
down €8,103 (-57.4%), from €14,126 to €6,023
- Financial income +€200
new in 2025: €200
- Financial charges +€144
up €144 (+26.0%), from €554 to €698
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 | €16,303 | €14,448 | -€1,855 | -11.4% |
| Fixed assets | 21/28 | €2,133 | €885 | -€1,248 | -58.5% |
| Tangible fixed assets | 22/27 | €2,133 | €885 | -€1,248 | -58.5% |
| Plant, machinery and equipment | 23 | €535 | €332 | -€203 | -37.9% |
| Furniture and vehicles | 24 | €1,597 | €553 | -€1,045 | -65.4% |
| Current assets | 29/58 | €14,170 | €13,563 | -€607 | -4.3% |
| Stocks and contracts in progress | 3 | €1,108 | €1,108 | = | 0.0% |
| Stocks | 30/36 | €1,108 | €1,108 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,510 | €11,069 | +€559 | +5.3% |
| Trade receivables | 40 | €10,109 | €3,757 | -€6,351 | -62.8% |
| Other amounts receivable | 41 | €401 | €7,311 | +€6,910 | +1,723% |
| Cash at bank and in hand | 54/58 | €1,196 | €1,250 | +€54 | +4.5% |
| Deferred charges and accrued income | 490/1 | €1,357 | €137 | -€1,220 | -89.9% |
| Total equity and liabilities | 10/49 | €16,303 | €14,448 | -€1,855 | -11.4% |
| Equity | 10/15 | -€5,689 | -€2,016 | +€3,673 | +64.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | -€25,689 | -€22,016 | +€3,673 | +14.3% |
| Amounts payable | 17/49 | €21,992 | €16,463 | -€5,529 | -25.1% |
| Amounts payable within one year | 42/48 | €21,528 | €15,661 | -€5,866 | -27.3% |
| Trade debts | 44 | €16,646 | €11,061 | -€5,585 | -33.6% |
| Suppliers | 440/4 | €16,646 | €11,061 | -€5,585 | -33.6% |
| Taxes, remuneration and social security | 45 | €376 | - | -€376 | |
| Taxes | 450/3 | €376 | - | -€376 | |
| Other amounts payable | 47/48 | €4,505 | €4,600 | +€95 | +2.1% |
| Accrued charges and deferred income | 492/3 | €464 | €802 | +€338 | +72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,248 | €1,248 | = | 0.0% |
| Other operating charges | 640/8 | €17,417 | €604 | -€16,813 | -96.5% |
| Gross operating margin | 9900 | €14,126 | €6,023 | -€8,103 | -57.4% |
| Operating profit (loss) | 9901 | -€4,539 | €4,171 | +€8,710 | |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €554 | €698 | +€144 | +26.0% |
| Recurring financial charges | 65 | €554 | €698 | +€144 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,093 | €3,673 | +€8,766 | |
| Profit (loss) for the period | 9904 | -€5,093 | €3,673 | +€8,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,093 | €3,673 | +€8,766 |
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 14 October 2026 via checked.be.