DJB MEDICAL: what changed
DJB MEDICAL
Largest movements
- Cash -€109,195
down €109,195 (-81.3%), from €134,380 to €25,184
mainly Stocks and contracts (-€95,281) and Receivables within one year (-€37,242)
- Stocks and contracts +€95,281
up €95,281 (+204%), from €46,793 to €142,074
- Receivables within one year +€37,242
up €37,242 (+22.1%), from €168,591 to €205,832
of which Trade receivables: +€25,265
- Deferred charges and accrued income +€10,741
up €10,741 (+117%), from €9,169 to €19,910
- Intangible fixed assets +€9,759
new in 2025: €9,759
- Trade debts +€30,269
up €30,269 (+15.2%), from €199,147 to €229,416
- Profit (loss) carried forward +€17,948
up €17,948 (+16.8%), from €107,083 to €125,031
- Gross operating margin -€53,813
down €53,813 (-55.5%), from €96,888 to €43,075
- Taxes -€14,050
down €14,050 (-70.5%), from €19,942 to €5,892
- Staff costs -€3,599
down €3,599 (-18.1%), from €19,847 to €16,248
- Other operating charges -€1,638
down €1,638 (-42.2%), from €3,881 to €2,244
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 | €358,933 | €406,739 | +€47,806 | +13.3% |
| Fixed assets | 21/28 | - | €13,738 | +€13,738 | |
| Intangible fixed assets | 21 | - | €9,759 | +€9,759 | |
| Tangible fixed assets | 22/27 | - | €3,979 | +€3,979 | |
| Other tangible fixed assets | 26 | - | €3,979 | +€3,979 | |
| Current assets | 29/58 | €358,933 | €393,001 | +€34,068 | +9.5% |
| Stocks and contracts in progress | 3 | €46,793 | €142,074 | +€95,281 | +204% |
| Stocks | 30/36 | €46,793 | €142,074 | +€95,281 | +204% |
| Amounts receivable within one year | 40/41 | €168,591 | €205,832 | +€37,242 | +22.1% |
| Trade receivables | 40 | €161,654 | €186,920 | +€25,265 | +15.6% |
| Other amounts receivable | 41 | €6,936 | €18,913 | +€11,977 | +173% |
| Cash at bank and in hand | 54/58 | €134,380 | €25,184 | -€109,195 | -81.3% |
| Deferred charges and accrued income | 490/1 | €9,169 | €19,910 | +€10,741 | +117% |
| Total equity and liabilities | 10/49 | €358,933 | €406,739 | +€47,806 | +13.3% |
| Equity | 10/15 | €108,883 | €126,831 | +€17,948 | +16.5% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,083 | €125,031 | +€17,948 | +16.8% |
| Amounts payable | 17/49 | €250,050 | €279,909 | +€29,858 | +11.9% |
| Amounts payable within one year | 42/48 | €250,050 | €279,909 | +€29,858 | +11.9% |
| Trade debts | 44 | €199,147 | €229,416 | +€30,269 | +15.2% |
| Suppliers | 440/4 | €199,147 | €229,416 | +€30,269 | +15.2% |
| Taxes, remuneration and social security | 45 | €4,512 | €4,448 | -€64 | -1.4% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €4,512 | €4,448 | -€64 | -1.4% |
| Other amounts payable | 47/48 | €46,392 | €46,045 | -€346 | -0.7% |
| Remuneration, social security and pensions | 62 | €19,847 | €16,248 | -€3,599 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €617 | +€617 | |
| Other operating charges | 640/8 | €3,881 | €2,244 | -€1,638 | -42.2% |
| Gross operating margin | 9900 | €96,888 | €43,075 | -€53,813 | -55.5% |
| Operating profit (loss) | 9901 | €73,160 | €23,967 | -€49,193 | -67.2% |
| Financial income | 75/76B | - | €83 | +€83 | |
| Recurring financial income | 75 | - | €83 | +€83 | |
| Financial charges | 65/66B | €355 | €210 | -€145 | -40.7% |
| Recurring financial charges | 65 | €355 | €210 | -€145 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €72,805 | €23,840 | -€48,966 | -67.3% |
| Income taxes | 67/77 | €19,942 | €5,892 | -€14,050 | -70.5% |
| Profit (loss) for the period | 9904 | €52,863 | €17,948 | -€34,915 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,863 | €17,948 | -€34,915 | -66.0% |
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.