DJELNA: 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.
DJELNA
Largest movements
- Tangible fixed assets +€5,437
new in 2023: €5,437
- Cash +€5,270
up €5,270 (+215%), from €2,454 to €7,724
mainly Net result for the year (+€9,604) and Tax, wage and social debts (+€6,042)
- Receivables within one year +€4,939
up €4,939 (+48.1%), from €10,278 to €15,217
of which Trade receivables: +€7,711
- Profit (loss) carried forward +€9,604
up €9,604, from -€3,268 to €6,336
- Tax, wage and social debts +€6,042
new in 2023: €6,042
- Gross operating margin +€13,420
up €13,420, from -€2,000 to €11,420
- Taxes +€997
new in 2023: €997
- Other operating charges +€424
new in 2023: €424
- Depreciation +€273
new in 2023: €273
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,732 | €28,378 | +€15,646 | +123% |
| Fixed assets | 21/28 | - | €5,437 | +€5,437 | |
| Tangible fixed assets | 22/27 | - | €5,437 | +€5,437 | |
| Plant, machinery and equipment | 23 | - | €5,437 | +€5,437 | |
| Current assets | 29/58 | €12,732 | €22,941 | +€10,209 | +80.2% |
| Amounts receivable within one year | 40/41 | €10,278 | €15,217 | +€4,939 | +48.1% |
| Trade receivables | 40 | €2,344 | €10,055 | +€7,711 | +329% |
| Other amounts receivable | 41 | €7,934 | €5,162 | -€2,772 | -34.9% |
| Cash at bank and in hand | 54/58 | €2,454 | €7,724 | +€5,270 | +215% |
| Total equity and liabilities | 10/49 | €12,732 | €28,378 | +€15,646 | +123% |
| Equity | 10/15 | €12,732 | €22,336 | +€9,604 | +75.4% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,268 | €6,336 | +€9,604 | |
| Amounts payable | 17/49 | - | €6,042 | +€6,042 | |
| Amounts payable within one year | 42/48 | - | €6,042 | +€6,042 | |
| Taxes, remuneration and social security | 45 | - | €6,042 | +€6,042 | |
| Taxes | 450/3 | - | €6,042 | +€6,042 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €273 | +€273 | |
| Other operating charges | 640/8 | - | €424 | +€424 | |
| Gross operating margin | 9900 | -€2,000 | €11,420 | +€13,420 | |
| Operating profit (loss) | 9901 | -€2,000 | €10,723 | +€12,723 | |
| Financial charges | 65/66B | €81 | €122 | +€41 | +50.6% |
| Recurring financial charges | 65 | €81 | €122 | +€41 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,081 | €10,601 | +€12,682 | |
| Income taxes | 67/77 | - | €997 | +€997 | |
| Profit (loss) for the period | 9904 | -€2,081 | €9,604 | +€11,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,081 | €9,604 | +€11,685 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.