DJEEPEEBEE: 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.
DJEEPEEBEE
Largest movements
- Tangible fixed assets -€27,520
down €27,520 (-10.4%), from €264,631 to €237,111
of which Land and buildings: -€15,639
- Cash -€9,235
down €9,235 (-4.5%), from €204,856 to €195,621
mainly Debts after one year (-€24,544) and Net result for the year (-€16,172)
- Debts after one year -€24,544
down €24,544 (-35.9%), from €68,439 to €43,895
- Reserves -€16,172
down €16,172 (-4.3%), from €378,178 to €362,007
- Gross operating margin -€35,868
down €35,868 (-68.6%), from €52,304 to €16,436
- Depreciation -€16,422
down €16,422 (-37.2%), from €44,185 to €27,763
- Taxes -€2,123
down €2,123 (-72.4%), from €2,935 to €811
- Financial income +€1,139
up €1,139 (+128.8%), from €884 to €2,024
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.
Cash bridge derived
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 | €484,475 | €444,940 | -€39,535 | -8.2% |
| Fixed assets | 21/28 | €264,631 | €237,111 | -€27,520 | -10.4% |
| Tangible fixed assets | 22/27 | €264,631 | €237,111 | -€27,520 | -10.4% |
| Land and buildings | 22 | €184,663 | €169,024 | -€15,639 | -8.5% |
| Plant, machinery and equipment | 23 | €66,772 | €67,016 | +€244 | +0.4% |
| Furniture and vehicles | 24 | €13,195 | €1,072 | -€12,124 | -91.9% |
| Current assets | 29/58 | €219,844 | €207,829 | -€12,015 | -5.5% |
| Amounts receivable within one year | 40/41 | €12,129 | €10,050 | -€2,080 | -17.1% |
| Trade receivables | 40 | €2,305 | €3,695 | +€1,390 | +60.3% |
| Other amounts receivable | 41 | €9,825 | €6,355 | -€3,470 | -35.3% |
| Cash at bank and in hand | 54/58 | €204,856 | €195,621 | -€9,235 | -4.5% |
| Deferred charges and accrued income | 490/1 | €2,859 | €2,158 | -€700 | -24.5% |
| Total equity and liabilities | 10/49 | €484,475 | €444,940 | -€39,535 | -8.2% |
| Equity | 10/15 | €384,378 | €368,207 | -€16,172 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €378,178 | €362,007 | -€16,172 | -4.3% |
| Distributable reserves | 133 | €378,178 | €362,007 | -€16,172 | -4.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €100,096 | €76,733 | -€23,363 | -23.3% |
| Amounts payable after more than one year | 17 | €68,439 | €43,895 | -€24,544 | -35.9% |
| Financial debts | 170/4 | €68,439 | €43,895 | -€24,544 | -35.9% |
| Amounts payable within one year | 42/48 | €31,379 | €32,403 | +€1,024 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €24,159 | €24,544 | +€384 | +1.6% |
| Trade debts | 44 | €2,090 | €379 | -€1,711 | -81.9% |
| Suppliers | 440/4 | €2,090 | €379 | -€1,711 | -81.9% |
| Taxes, remuneration and social security | 45 | €119 | €204 | +€85 | +71.3% |
| Taxes | 450/3 | €119 | €204 | +€85 | +71.3% |
| Other amounts payable | 47/48 | €5,011 | €7,276 | +€2,265 | +45.2% |
| Accrued charges and deferred income | 492/3 | €278 | €435 | +€156 | +56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,185 | €27,763 | -€16,422 | -37.2% |
| Other operating charges | 640/8 | €3,849 | €4,227 | +€378 | +9.8% |
| Non-recurring operating charges | 66A | €630 | €0 | -€630 | -100.0% |
| Gross operating margin | 9900 | €52,304 | €16,436 | -€35,868 | -68.6% |
| Operating profit (loss) | 9901 | €3,640 | -€15,554 | -€19,194 | |
| Financial income | 75/76B | €884 | €2,024 | +€1,139 | +128.8% |
| Recurring financial income | 75 | €884 | €2,024 | +€1,139 | +128.8% |
| Financial charges | 65/66B | €2,206 | €1,830 | -€377 | -17.1% |
| Recurring financial charges | 65 | €2,206 | €1,830 | -€377 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €2,318 | -€15,360 | -€17,678 | |
| Income taxes | 67/77 | €2,935 | €811 | -€2,123 | -72.4% |
| Profit (loss) for the period | 9904 | -€617 | -€16,172 | -€15,555 | -2521.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€617 | -€16,172 | -€15,555 | -2521.0% |
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 10 October 2026 via checked.be.