DJEVA: 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.
DJEVA
Largest movements
- Cash -€158,325
down €158,325 (-68.1%), from €232,333 to €74,009
mainly Other debts (-€150,431) and Tax, wage and social debts (-€60,345)
- Other debts -€150,431
down €150,431 (-12.5%), from €1.2m to €1.1m
- Tax, wage and social debts -€60,345
down €60,345 (-77.8%), from €77,581 to €17,236
of which Taxes: -€60,345
- Trade debts +€57,854
up €57,854 (+457.3%), from €12,653 to €70,507
- Accrued charges and deferred income -€22,372
down €22,372 (-33.5%), from €66,697 to €44,325
- Financial charges -€40,801
down €40,801 (-61.1%), from €66,796 to €25,995
- Gross operating margin -€33,166
down €33,166 (-41.9%), from €79,133 to €45,967
- Taxes +€2,338
up €2,338 (+318.4%), from €734 to €3,072
- Staff costs +€1,168
up €1,168, from -€985 to €184
- Other operating charges -€841
down €841 (-46.0%), from €1,830 to €989
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 | €1,675,301 | €1,507,997 | -€167,304 | -10.0% |
| Fixed assets | 21/28 | €1,230,006 | €1,221,906 | -€8,100 | -0.7% |
| Tangible fixed assets | 22/27 | €14,393 | €6,656 | -€7,737 | -53.8% |
| Furniture and vehicles | 24 | €14,393 | €6,656 | -€7,737 | -53.8% |
| Financial fixed assets | 28 | €1,215,613 | €1,215,250 | -€363 | 0.0% |
| Current assets | 29/58 | €445,295 | €286,091 | -€159,204 | -35.8% |
| Amounts receivable within one year | 40/41 | €212,962 | €210,604 | -€2,358 | -1.1% |
| Trade receivables | 40 | €127,799 | €193,060 | +€65,261 | +51.1% |
| Other amounts receivable | 41 | €85,162 | €17,544 | -€67,619 | -79.4% |
| Cash at bank and in hand | 54/58 | €232,333 | €74,009 | -€158,325 | -68.1% |
| Deferred charges and accrued income | 490/1 | - | €1,478 | +€1,478 | |
| Total equity and liabilities | 10/49 | €1,675,301 | €1,507,997 | -€167,304 | -10.0% |
| Equity | 10/15 | €316,508 | €324,498 | +€7,990 | +2.5% |
| Contributions | 10/11 | €306,208 | €306,208 | = | 0.0% |
| Capital | 10 | €306,197 | €306,197 | = | 0.0% |
| Issued capital | 100 | €319,000 | €319,000 | = | 0.0% |
| Uncalled capital | 101 | €12,803 | €12,803 | = | 0.0% |
| Outside capital | 11 | €10 | €10 | = | 0.0% |
| Share premium | 1100/10 | €10 | €10 | = | 0.0% |
| Reserves | 13 | €10,909 | €11,279 | +€370 | +3.4% |
| Non-distributable reserves | 130/1 | €10,909 | €11,279 | +€370 | +3.4% |
| Legal reserve | 130 | €10,909 | €11,279 | +€370 | +3.4% |
| Profit (loss) carried forward | 14 | -€609 | €7,011 | +€7,620 | |
| Amounts payable | 17/49 | €1,358,793 | €1,183,499 | -€175,294 | -12.9% |
| Amounts payable within one year | 42/48 | €1,292,096 | €1,139,174 | -€152,922 | -11.8% |
| Trade debts | 44 | €12,653 | €70,507 | +€57,854 | +457.3% |
| Suppliers | 440/4 | €12,653 | €70,507 | +€57,854 | +457.3% |
| Taxes, remuneration and social security | 45 | €77,581 | €17,236 | -€60,345 | -77.8% |
| Taxes | 450/3 | €77,581 | €17,236 | -€60,345 | -77.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,201,862 | €1,051,431 | -€150,431 | -12.5% |
| Accrued charges and deferred income | 492/3 | €66,697 | €44,325 | -€22,372 | -33.5% |
| Remuneration, social security and pensions | 62 | -€985 | €184 | +€1,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,737 | €7,737 | = | 0.0% |
| Other operating charges | 640/8 | €1,830 | €989 | -€841 | -46.0% |
| Gross operating margin | 9900 | €79,133 | €45,967 | -€33,166 | -41.9% |
| Operating profit (loss) | 9901 | €70,551 | €37,057 | -€33,494 | -47.5% |
| Financial charges | 65/66B | €66,796 | €25,995 | -€40,801 | -61.1% |
| Recurring financial charges | 65 | €66,796 | €25,995 | -€40,801 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €3,755 | €11,062 | +€7,307 | +194.6% |
| Income taxes | 67/77 | €734 | €3,072 | +€2,338 | +318.4% |
| Profit (loss) for the period | 9904 | €3,021 | €7,990 | +€4,969 | +164.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,021 | €7,990 | +€4,969 | +164.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.