DJANNET CONSULTING: 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.
DJANNET CONSULTING
Largest movements
- Tangible fixed assets +€25,238
up €25,238 (+518%), from €4,875 to €30,113
- Receivables within one year +€14,582
up €14,582 (+225%), from €6,468 to €21,050
of which Trade receivables: +€19,526
- Cash +€8,307
up €8,307 (+75.3%), from €11,025 to €19,332
mainly Net result for the year (+€24,423) and Other debts (+€23,478)
- Financial fixed assets +€3,564
new in 2025: €3,564
- Profit (loss) carried forward +€24,423
up €24,423 (+57,766%), from €42 to €24,466
- Other debts +€23,478
new in 2025: €23,478
- Tax, wage and social debts +€3,577
up €3,577 (+78.4%), from €4,564 to €8,141
- Gross operating margin +€12,030
up €12,030 (+44.5%), from €27,022 to €39,052
- Taxes +€8,141
new in 2025: €8,141
- Depreciation +€2,984
up €2,984 (+152%), from €1,958 to €4,941
- Other operating charges +€1,502
new in 2025: €1,502
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 | €22,367 | €74,058 | +€51,691 | +231% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,875 | €33,677 | +€28,802 | +591% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,875 | €30,113 | +€25,238 | +518% |
| Furniture and vehicles | 24 | €4,875 | €30,113 | +€25,238 | +518% |
| Financial fixed assets | 28 | - | €3,564 | +€3,564 | |
| Current assets | 29/58 | €17,493 | €40,381 | +€22,889 | +131% |
| Amounts receivable within one year | 40/41 | €6,468 | €21,050 | +€14,582 | +225% |
| Trade receivables | 40 | €121 | €19,647 | +€19,526 | +16,137% |
| Other amounts receivable | 41 | €6,347 | €1,403 | -€4,944 | -77.9% |
| Cash at bank and in hand | 54/58 | €11,025 | €19,332 | +€8,307 | +75.3% |
| Total equity and liabilities | 10/49 | €22,367 | €74,058 | +€51,691 | +231% |
| Equity | 10/15 | €17,142 | €41,566 | +€24,423 | +142% |
| Contributions | 10/11 | €17,100 | €17,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42 | €24,466 | +€24,423 | +57,766% |
| Amounts payable | 17/49 | €5,225 | €32,493 | +€27,267 | +522% |
| Amounts payable within one year | 42/48 | €5,225 | €32,493 | +€27,267 | +522% |
| Trade debts | 44 | €662 | €873 | +€212 | +32.0% |
| Suppliers | 440/4 | €662 | €873 | +€212 | +32.0% |
| Taxes, remuneration and social security | 45 | €4,564 | €8,141 | +€3,577 | +78.4% |
| Taxes | 450/3 | €4,564 | €8,141 | +€3,577 | +78.4% |
| Other amounts payable | 47/48 | - | €23,478 | +€23,478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,958 | €4,941 | +€2,984 | +152% |
| Other operating charges | 640/8 | - | €1,502 | +€1,502 | |
| Gross operating margin | 9900 | €27,022 | €39,052 | +€12,030 | +44.5% |
| Operating profit (loss) | 9901 | €25,065 | €32,609 | +€7,544 | +30.1% |
| Financial income | 75/76B | €3 | €1 | -€2 | -60.0% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -60.0% |
| Financial charges | 65/66B | €134 | €46 | -€89 | -66.0% |
| Recurring financial charges | 65 | €134 | €46 | -€89 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €24,933 | €32,564 | +€7,632 | +30.6% |
| Income taxes | 67/77 | - | €8,141 | +€8,141 | |
| Profit (loss) for the period | 9904 | €24,933 | €24,423 | -€510 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,933 | €24,423 | -€510 | -2.0% |
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 31 October 2026 via checked.be.