DJEC: 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.
DJEC
Largest movements
- Cash +€4,684
up €4,684 (+9.3%), from €50,222 to €54,907
mainly Net result for the year (+€18,370) and Other debts (+€17,000)
- Receivables within one year -€3,385
down €3,385 (-27.0%), from €12,536 to €9,150
of which Trade receivables: -€4,911
- Tangible fixed assets +€1,092
up €1,092 (+78.5%), from €1,390 to €2,482
of which Plant, machinery and equipment: +€2,075
- Other debts +€17,000
up €17,000 (+114%), from €14,900 to €31,900
- Profit (loss) carried forward -€16,630
down €16,630 (-60.2%), from €27,617 to €10,987
- Tax, wage and social debts +€2,776
up €2,776 (+112%), from €2,474 to €5,250
- Gross operating margin +€1,637
up €1,637 (+6.5%), from €25,364 to €27,000
- Taxes +€467
up €467 (+9.4%), from €4,950 to €5,417
- Financial charges -€446
down €446 (-22.8%), from €1,957 to €1,511
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 | €66,251 | €68,816 | +€2,566 | +3.9% |
| Fixed assets | 21/28 | €1,390 | €2,482 | +€1,092 | +78.5% |
| Tangible fixed assets | 22/27 | €1,390 | €2,482 | +€1,092 | +78.5% |
| Plant, machinery and equipment | 23 | - | €2,075 | +€2,075 | |
| Furniture and vehicles | 24 | €1,390 | €407 | -€983 | -70.7% |
| Current assets | 29/58 | €64,860 | €66,334 | +€1,474 | +2.3% |
| Amounts receivable within one year | 40/41 | €12,536 | €9,150 | -€3,385 | -27.0% |
| Trade receivables | 40 | €11,485 | €6,574 | -€4,911 | -42.8% |
| Other amounts receivable | 41 | €1,050 | €2,576 | +€1,526 | +145% |
| Cash at bank and in hand | 54/58 | €50,222 | €54,907 | +€4,684 | +9.3% |
| Deferred charges and accrued income | 490/1 | €2,102 | €2,277 | +€175 | +8.3% |
| Total equity and liabilities | 10/49 | €66,251 | €68,816 | +€2,566 | +3.9% |
| Equity | 10/15 | €48,077 | €31,447 | -€16,630 | -34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,617 | €10,987 | -€16,630 | -60.2% |
| Amounts payable | 17/49 | €18,173 | €37,369 | +€19,196 | +106% |
| Amounts payable within one year | 42/48 | €18,173 | €37,369 | +€19,196 | +106% |
| Trade debts | 44 | €800 | €219 | -€580 | -72.6% |
| Suppliers | 440/4 | €800 | €219 | -€580 | -72.6% |
| Taxes, remuneration and social security | 45 | €2,474 | €5,250 | +€2,776 | +112% |
| Taxes | 450/3 | €2,474 | €5,250 | +€2,776 | +112% |
| Other amounts payable | 47/48 | €14,900 | €31,900 | +€17,000 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €1,170 | -€111 | -8.6% |
| Other operating charges | 640/8 | €375 | €532 | +€158 | +42.0% |
| Gross operating margin | 9900 | €25,364 | €27,000 | +€1,637 | +6.5% |
| Operating profit (loss) | 9901 | €23,708 | €25,298 | +€1,590 | +6.7% |
| Financial charges | 65/66B | €1,957 | €1,511 | -€446 | -22.8% |
| Recurring financial charges | 65 | €1,957 | €1,511 | -€446 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €21,752 | €23,787 | +€2,035 | +9.4% |
| Income taxes | 67/77 | €4,950 | €5,417 | +€467 | +9.4% |
| Profit (loss) for the period | 9904 | €16,802 | €18,370 | +€1,568 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,802 | €18,370 | +€1,568 | +9.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.