DJENA: what changed
Two fiscal 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.
DJENA
Largest movements
- Receivables within one year -€9,679
down €9,679 (-93.8%), from €10,316 to €637
- Cash -€3,722
down €3,722 (-99.5%), from €3,741 to €19
- Profit (loss) carried forward -€7,907
down €7,907 (-25.7%), from -€30,811 to -€38,718
- Other debts -€4,089
down €4,089 (-12.9%), from €31,773 to €27,684
- Trade debts -€3,134
no longer reported in 2024 (was €3,134)
- Tax, wage and social debts +€1,729
up €1,729 (+43.4%), from €3,981 to €5,711
- Gross operating margin -€10,727
down €10,727, from €9,247 to -€1,480
- Other operating charges +€4,235
up €4,235 (+128.9%), from €3,286 to €7,521
- Taxes -€2,802
down €2,802, from €1,401 to -€1,401
- Financial income +€445
new in 2024: €445
- Financial charges +€390
up €390 (+121.3%), from €322 to €712
From the 2023 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,742 | €6,341 | -€13,401 | -67.9% |
| Current assets | 29/58 | €19,742 | €6,341 | -€13,401 | -67.9% |
| Stocks and contracts in progress | 3 | €5,685 | €5,685 | = | 0.0% |
| Stocks | 30/36 | €5,685 | €5,685 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,316 | €637 | -€9,679 | -93.8% |
| Trade receivables | 40 | €10,316 | €637 | -€9,679 | -93.8% |
| Cash at bank and in hand | 54/58 | €3,741 | €19 | -€3,722 | -99.5% |
| Total equity and liabilities | 10/49 | €19,742 | €6,341 | -€13,401 | -67.9% |
| Equity | 10/15 | -€19,146 | -€27,053 | -€7,907 | -41.3% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €465 | €465 | = | 0.0% |
| Non-distributable reserves | 130/1 | €465 | €465 | = | 0.0% |
| Reserves not available under the articles | 1311 | €465 | €465 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,811 | -€38,718 | -€7,907 | -25.7% |
| Amounts payable | 17/49 | €38,888 | €33,395 | -€5,494 | -14.1% |
| Amounts payable within one year | 42/48 | €38,888 | €33,395 | -€5,494 | -14.1% |
| Trade debts | 44 | €3,134 | - | -€3,134 | |
| Suppliers | 440/4 | €3,134 | - | -€3,134 | |
| Taxes, remuneration and social security | 45 | €3,981 | €5,711 | +€1,729 | +43.4% |
| Taxes | 450/3 | €3,981 | €5,711 | +€1,729 | +43.4% |
| Other amounts payable | 47/48 | €31,773 | €27,684 | -€4,089 | -12.9% |
| Remuneration, social security and pensions | 62 | €36 | €38 | +€2 | +5.8% |
| Other operating charges | 640/8 | €3,286 | €7,521 | +€4,235 | +128.9% |
| Gross operating margin | 9900 | €9,247 | -€1,480 | -€10,727 | |
| Operating profit (loss) | 9901 | €5,926 | -€9,038 | -€14,964 | |
| Financial income | 75/76B | - | €445 | +€445 | |
| Recurring financial income | 75 | - | €445 | +€445 | |
| Financial charges | 65/66B | €322 | €712 | +€390 | +121.3% |
| Recurring financial charges | 65 | €322 | €712 | +€390 | +121.3% |
| Profit (loss) for the period before taxes | 9903 | €5,604 | -€9,305 | -€14,909 | |
| Income taxes | 67/77 | €1,401 | -€1,401 | -€2,802 | |
| Profit (loss) for the period | 9904 | €4,203 | -€7,904 | -€12,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,203 | -€7,904 | -€12,107 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.