Djerico: 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.
Djerico
Largest movements
- Cash +€23,494
up €23,494 (+132%), from €17,795 to €41,289
mainly Advances received (+€6,389) and Deferred charges and accrued income (+€4,516)
- Deferred charges and accrued income -€4,516
down €4,516 (-68.3%), from €6,610 to €2,094
- Intangible fixed assets +€3,238
new in 2025: €3,238
- Tangible fixed assets -€2,118
down €2,118 (-15.5%), from €13,638 to €11,520
of which Other tangible fixed assets: -€1,179
- Profit (loss) carried forward +€6,758
up €6,758, from -€6,758 to €0
- Advances received +€6,389
up €6,389, from €0 to €6,389
- Reserves -€4,276
down €4,276 (-9.0%), from €47,714 to €43,438
- Trade debts +€3,948
up €3,948 (+55.0%), from €7,184 to €11,132
- Tax, wage and social debts +€3,935
up €3,935 (+53.6%), from €7,345 to €11,280
- Taxes +€1,736
up €1,736 (+808%), from €215 to €1,951
- Gross operating margin -€1,425
down €1,425 (-11.3%), from €12,559 to €11,133
- Other operating charges +€678
up €678 (+61.9%), from €1,095 to €1,773
- Depreciation +€560
up €560 (+17.1%), from €3,274 to €3,834
- Financial income +€343
up €343 (+677%), from €51 to €394
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 | €58,909 | €78,853 | +€19,944 | +33.9% |
| Fixed assets | 21/28 | €13,638 | €14,759 | +€1,120 | +8.2% |
| Intangible fixed assets | 21 | - | €3,238 | +€3,238 | |
| Tangible fixed assets | 22/27 | €13,638 | €11,520 | -€2,118 | -15.5% |
| Plant, machinery and equipment | 23 | €675 | €329 | -€345 | -51.2% |
| Furniture and vehicles | 24 | €5,886 | €5,292 | -€594 | -10.1% |
| Other tangible fixed assets | 26 | €7,078 | €5,899 | -€1,179 | -16.7% |
| Current assets | 29/58 | €45,271 | €64,094 | +€18,823 | +41.6% |
| Amounts receivable after more than one year | 29 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 291 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,866 | €18,711 | -€155 | -0.8% |
| Trade receivables | 40 | €18,862 | €14,349 | -€4,513 | -23.9% |
| Other amounts receivable | 41 | €5 | €4,362 | +€4,358 | +94,324% |
| Cash at bank and in hand | 54/58 | €17,795 | €41,289 | +€23,494 | +132% |
| Deferred charges and accrued income | 490/1 | €6,610 | €2,094 | -€4,516 | -68.3% |
| Total equity and liabilities | 10/49 | €58,909 | €78,853 | +€19,944 | +33.9% |
| Equity | 10/15 | €43,456 | €45,938 | +€2,482 | +5.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €47,714 | €43,438 | -€4,276 | -9.0% |
| Distributable reserves | 133 | €47,714 | €43,438 | -€4,276 | -9.0% |
| Profit (loss) carried forward | 14 | -€6,758 | €0 | +€6,758 | |
| Amounts payable | 17/49 | €15,453 | €32,915 | +€17,462 | +113% |
| Amounts payable within one year | 42/48 | €15,453 | €32,915 | +€17,462 | +113% |
| Financial debts | 43 | €392 | €4,114 | +€3,722 | +949% |
| Credit institutions | 430/8 | €392 | €4,114 | +€3,722 | +949% |
| Trade debts | 44 | €7,184 | €11,132 | +€3,948 | +55.0% |
| Suppliers | 440/4 | €7,184 | €11,132 | +€3,948 | +55.0% |
| Advances received on contracts in progress | 46 | €0 | €6,389 | +€6,389 | |
| Taxes, remuneration and social security | 45 | €7,345 | €11,280 | +€3,935 | +53.6% |
| Taxes | 450/3 | €7,345 | €11,280 | +€3,935 | +53.6% |
| Other amounts payable | 47/48 | €532 | €0 | -€532 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,274 | €3,834 | +€560 | +17.1% |
| Other operating charges | 640/8 | €1,095 | €1,773 | +€678 | +61.9% |
| Gross operating margin | 9900 | €12,559 | €11,133 | -€1,425 | -11.3% |
| Operating profit (loss) | 9901 | €8,190 | €5,527 | -€2,663 | -32.5% |
| Financial income | 75/76B | €51 | €394 | +€343 | +677% |
| Recurring financial income | 75 | €51 | €394 | +€343 | +677% |
| Financial charges | 65/66B | €1,319 | €1,488 | +€170 | +12.9% |
| Recurring financial charges | 65 | €1,319 | €1,488 | +€170 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €6,922 | €4,433 | -€2,489 | -36.0% |
| Income taxes | 67/77 | €215 | €1,951 | +€1,736 | +808% |
| Profit (loss) for the period | 9904 | €6,707 | €2,482 | -€4,225 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,707 | €2,482 | -€4,225 | -63.0% |
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 19 October 2026 via checked.be.