DJEMAT: 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.
DJEMAT
Largest movements
- Receivables after one year -€17,500
down €17,500 (-58.3%), from €30,000 to €12,500
- Cash -€13,667
down €13,667 (-39.7%), from €34,394 to €20,727
mainly Contributions, distributions and other (-€37,098) and Receivables within one year (-€6,711)
- Receivables within one year +€6,711
up €6,711 (+196.9%), from €3,408 to €10,119
of which Other amounts receivable: +€6,000
- Profit (loss) carried forward -€24,701
down €24,701 (-49.3%), from €50,096 to €25,396
- Trade debts +€978
up €978 (+86.7%), from €1,128 to €2,105
- Tax, wage and social debts -€733
down €733 (-4.9%), from €15,078 to €14,345
- Purchases and services -€18,238
no longer reported in 2025 (was €18,238)
- Gross operating margin -€7,542
down €7,542 (-29.3%), from €25,763 to €18,222
- Financial income +€514
new in 2025: €514
- Other operating charges -€269
down €269 (-31.3%), from €860 to €591
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 | €67,802 | €43,346 | -€24,456 | -36.1% |
| Current assets | 29/58 | €67,802 | €43,346 | -€24,456 | -36.1% |
| Amounts receivable after more than one year | 29 | €30,000 | €12,500 | -€17,500 | -58.3% |
| Other amounts receivable | 291 | €30,000 | €12,500 | -€17,500 | -58.3% |
| Amounts receivable within one year | 40/41 | €3,408 | €10,119 | +€6,711 | +196.9% |
| Trade receivables | 40 | €3,408 | €4,119 | +€711 | +20.9% |
| Other amounts receivable | 41 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €34,394 | €20,727 | -€13,667 | -39.7% |
| Total equity and liabilities | 10/49 | €67,802 | €43,346 | -€24,456 | -36.1% |
| Equity | 10/15 | €51,596 | €26,896 | -€24,701 | -47.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,096 | €25,396 | -€24,701 | -49.3% |
| Amounts payable | 17/49 | €16,206 | €16,451 | +€245 | +1.5% |
| Amounts payable within one year | 42/48 | €16,206 | €16,451 | +€245 | +1.5% |
| Trade debts | 44 | €1,128 | €2,105 | +€978 | +86.7% |
| Suppliers | 440/4 | €1,128 | €2,105 | +€978 | +86.7% |
| Taxes, remuneration and social security | 45 | €15,078 | €14,345 | -€733 | -4.9% |
| Taxes | 450/3 | €15,078 | €14,345 | -€733 | -4.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,238 | - | -€18,238 | |
| Other operating charges | 640/8 | €860 | €591 | -€269 | -31.3% |
| Gross operating margin | 9900 | €25,763 | €18,222 | -€7,542 | -29.3% |
| Operating profit (loss) | 9901 | €24,904 | €17,631 | -€7,273 | -29.2% |
| Financial income | 75/76B | - | €514 | +€514 | |
| Recurring financial income | 75 | - | €514 | +€514 | |
| Financial charges | 65/66B | €5 | €54 | +€50 | +1100.0% |
| Recurring financial charges | 65 | €5 | €54 | +€50 | +1100.0% |
| Profit (loss) for the period before taxes | 9903 | €24,899 | €18,090 | -€6,809 | -27.3% |
| Income taxes | 67/77 | €5,803 | €5,693 | -€111 | -1.9% |
| Profit (loss) for the period | 9904 | €19,096 | €12,398 | -€6,698 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,096 | €12,398 | -€6,698 | -35.1% |
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 11 October 2026 via checked.be.