DJENNÉ: 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.
DJENNÉ
Largest movements
- Receivables within one year -€52,729
down €52,729 (-32.4%), from €162,978 to €110,249
of which Trade receivables: -€126,464
- Cash -€24,592
down €24,592 (-21.6%), from €113,990 to €89,398
mainly Contributions, distributions and other (-€240,310) and Advances received (-€90,000)
- Other debts +€199,083
new in 2025: €199,083
- Profit (loss) carried forward -€177,232
no longer reported in 2025 (was €177,232)
- Advances received -€90,000
no longer reported in 2025 (was €90,000)
- Trade debts -€4,083
down €4,083 (-42.3%), from €9,656 to €5,573
- Tax, wage and social debts -€3,858
down €3,858 (-64.5%), from €5,978 to €2,120
- Gross operating margin -€113,411
down €113,411 (-55.8%), from €203,080 to €89,669
- Taxes -€29,321
down €29,321 (-57.2%), from €51,293 to €21,972
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 | €285,762 | €208,742 | -€77,020 | -27.0% |
| Fixed assets | 21/28 | €5,526 | €6,552 | +€1,026 | +18.6% |
| Tangible fixed assets | 22/27 | €3,326 | €4,352 | +€1,026 | +30.9% |
| Plant, machinery and equipment | 23 | €1,117 | €3,083 | +€1,966 | +176.0% |
| Furniture and vehicles | 24 | €2,209 | €1,269 | -€940 | -42.6% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €280,236 | €202,190 | -€78,046 | -27.9% |
| Amounts receivable within one year | 40/41 | €162,978 | €110,249 | -€52,729 | -32.4% |
| Trade receivables | 40 | €158,743 | €32,279 | -€126,464 | -79.7% |
| Other amounts receivable | 41 | €4,234 | €77,969 | +€73,735 | +1741.3% |
| Cash at bank and in hand | 54/58 | €113,990 | €89,398 | -€24,592 | -21.6% |
| Deferred charges and accrued income | 490/1 | €3,269 | €2,544 | -€725 | -22.2% |
| Total equity and liabilities | 10/49 | €285,762 | €208,742 | -€77,020 | -27.0% |
| Equity | 10/15 | €179,199 | €1,966 | -€177,232 | -98.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €966 | €966 | = | 0.0% |
| Distributable reserves | 133 | €966 | €966 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,232 | - | -€177,232 | |
| Amounts payable | 17/49 | €106,564 | €206,776 | +€100,212 | +94.0% |
| Amounts payable within one year | 42/48 | €105,634 | €206,776 | +€101,142 | +95.7% |
| Trade debts | 44 | €9,656 | €5,573 | -€4,083 | -42.3% |
| Suppliers | 440/4 | €9,656 | €5,573 | -€4,083 | -42.3% |
| Advances received on contracts in progress | 46 | €90,000 | - | -€90,000 | |
| Taxes, remuneration and social security | 45 | €5,978 | €2,120 | -€3,858 | -64.5% |
| Taxes | 450/3 | €5,978 | €2,120 | -€3,858 | -64.5% |
| Other amounts payable | 47/48 | - | €199,083 | +€199,083 | |
| Accrued charges and deferred income | 492/3 | €930 | - | -€930 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,267 | €2,568 | +€300 | +13.2% |
| Other operating charges | 640/8 | €1,754 | €1,889 | +€135 | +7.7% |
| Gross operating margin | 9900 | €203,080 | €89,669 | -€113,411 | -55.8% |
| Operating profit (loss) | 9901 | €199,059 | €85,213 | -€113,846 | -57.2% |
| Financial income | 75/76B | €347 | €89 | -€258 | -74.3% |
| Recurring financial income | 75 | €347 | €89 | -€258 | -74.3% |
| Financial charges | 65/66B | €439 | €252 | -€187 | -42.6% |
| Recurring financial charges | 65 | €439 | €252 | -€187 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €198,967 | €85,050 | -€113,917 | -57.3% |
| Income taxes | 67/77 | €51,293 | €21,972 | -€29,321 | -57.2% |
| Profit (loss) for the period | 9904 | €147,674 | €63,078 | -€84,596 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €147,674 | €63,078 | -€84,596 | -57.3% |
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.