DJEMILA SAILING: 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.
DJEMILA SAILING
Largest movements
- Tangible fixed assets +€265,788
up €265,788 (+27,856%), from €954 to €266,742
of which Furniture and vehicles: +€264,855
- Receivables within one year +€93,805
up €93,805 (+8,802%), from €1,066 to €94,871
of which Other amounts receivable: +€93,969
- Cash +€30,987
up €30,987 (+134%), from €23,065 to €54,052
mainly Other debts (+€486,806) and Depreciation (+€56,185)
- Other debts +€486,806
new in 2025: €486,806
- Profit (loss) carried forward -€95,011
down €95,011, from €5,832 to -€89,179
- Depreciation +€55,788
up €55,788 (+14,062%), from €397 to €56,185
- Gross operating margin -€54,629
down €54,629, from €15,088 to -€39,541
- Financial income +€1,666
up €1,666 (+19,885%), from €8 to €1,675
- Taxes -€1,189
no longer reported in 2025 (was €1,189)
- Other operating charges +€521
up €521 (+135%), from €387 to €909
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 | €25,085 | €417,396 | +€392,311 | +1,564% |
| Fixed assets | 21/28 | €954 | €267,242 | +€266,288 | +27,908% |
| Tangible fixed assets | 22/27 | €954 | €266,742 | +€265,788 | +27,856% |
| Plant, machinery and equipment | 23 | €954 | €1,887 | +€933 | +97.8% |
| Furniture and vehicles | 24 | - | €264,855 | +€264,855 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €24,131 | €150,154 | +€126,023 | +522% |
| Amounts receivable within one year | 40/41 | €1,066 | €94,871 | +€93,805 | +8,802% |
| Trade receivables | 40 | €163 | - | -€163 | |
| Other amounts receivable | 41 | €903 | €94,871 | +€93,969 | +10,412% |
| Cash at bank and in hand | 54/58 | €23,065 | €54,052 | +€30,987 | +134% |
| Deferred charges and accrued income | 490/1 | - | €1,231 | +€1,231 | |
| Total equity and liabilities | 10/49 | €25,085 | €417,396 | +€392,311 | +1,564% |
| Equity | 10/15 | €23,832 | -€71,179 | -€95,011 | |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,832 | -€89,179 | -€95,011 | |
| Amounts payable | 17/49 | €1,253 | €488,575 | +€487,322 | +38,905% |
| Amounts payable within one year | 42/48 | €1,253 | €488,575 | +€487,322 | +38,905% |
| Trade debts | 44 | €63 | €580 | +€517 | +814% |
| Suppliers | 440/4 | €63 | €580 | +€517 | +814% |
| Taxes, remuneration and social security | 45 | €1,189 | €1,189 | = | 0.0% |
| Taxes | 450/3 | €1,189 | €1,189 | = | 0.0% |
| Other amounts payable | 47/48 | - | €486,806 | +€486,806 | |
| Non-recurring operating income | 76A | €1,993 | - | -€1,993 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €56,185 | +€55,788 | +14,062% |
| Other operating charges | 640/8 | €387 | €909 | +€521 | +135% |
| Non-recurring operating charges | 66A | €12 | - | -€12 | |
| Gross operating margin | 9900 | €15,088 | -€39,541 | -€54,629 | |
| Operating profit (loss) | 9901 | €14,292 | -€96,635 | -€110,927 | |
| Financial income | 75/76B | €8 | €1,675 | +€1,666 | +19,885% |
| Recurring financial income | 75 | €8 | €1,675 | +€1,666 | +19,885% |
| Financial charges | 65/66B | €62 | €51 | -€11 | -17.3% |
| Recurring financial charges | 65 | €62 | €51 | -€11 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €14,239 | -€95,011 | -€109,250 | |
| Income taxes | 67/77 | €1,189 | - | -€1,189 | |
| Profit (loss) for the period | 9904 | €13,050 | -€95,011 | -€108,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,050 | -€95,011 | -€108,061 |
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 24 October 2026 via checked.be.