DJEWILL: 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.
DJEWILL
Largest movements
- Tangible fixed assets -€24,473
down €24,473 (-62.4%), from €39,231 to €14,759
of which Furniture and vehicles: -€22,226
- Cash +€6,432
up €6,432 (+82.2%), from €7,825 to €14,257
mainly Depreciation (+€24,473) and Deferred charges and accrued income (+€3,873)
- Deferred charges and accrued income -€3,873
no longer reported in 2025 (was €3,873)
- Receivables within one year +€1,197
up €1,197 (+213.4%), from €561 to €1,759
- Debts after one year -€17,032
down €17,032 (-35.9%), from €47,478 to €30,446
- Trade debts -€3,930
down €3,930 (-88.4%), from €4,448 to €518
- Profit (loss) carried forward +€827
up €827 (+3.3%), from -€25,257 to -€24,430
- Tax, wage and social debts -€807
down €807 (-64.2%), from €1,257 to €450
of which Taxes: -€807
- Gross operating margin -€3,272
down €3,272 (-10.8%), from €30,419 to €27,147
- Other operating charges -€435
down €435 (-32.9%), from €1,322 to €887
- Financial charges -€306
down €306 (-24.1%), from €1,269 to €963
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 | €51,490 | €30,774 | -€20,716 | -40.2% |
| Fixed assets | 21/28 | €39,231 | €14,759 | -€24,473 | -62.4% |
| Tangible fixed assets | 22/27 | €39,231 | €14,759 | -€24,473 | -62.4% |
| Plant, machinery and equipment | 23 | €3,537 | €1,290 | -€2,247 | -63.5% |
| Furniture and vehicles | 24 | €35,694 | €13,468 | -€22,226 | -62.3% |
| Current assets | 29/58 | €12,259 | €16,016 | +€3,757 | +30.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €561 | €1,759 | +€1,197 | +213.4% |
| Trade receivables | 40 | €561 | €1,759 | +€1,197 | +213.4% |
| Cash at bank and in hand | 54/58 | €7,825 | €14,257 | +€6,432 | +82.2% |
| Deferred charges and accrued income | 490/1 | €3,873 | - | -€3,873 | |
| Total equity and liabilities | 10/49 | €51,490 | €30,774 | -€20,716 | -40.2% |
| Equity | 10/15 | -€20,257 | -€19,430 | +€827 | +4.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,257 | -€24,430 | +€827 | +3.3% |
| Amounts payable | 17/49 | €71,747 | €50,204 | -€21,542 | -30.0% |
| Amounts payable after more than one year | 17 | €47,478 | €30,446 | -€17,032 | -35.9% |
| Financial debts | 170/4 | €47,478 | €30,446 | -€17,032 | -35.9% |
| Amounts payable within one year | 42/48 | €24,269 | €19,759 | -€4,510 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €16,771 | €17,032 | +€261 | +1.6% |
| Trade debts | 44 | €4,448 | €518 | -€3,930 | -88.4% |
| Suppliers | 440/4 | €4,448 | €518 | -€3,930 | -88.4% |
| Taxes, remuneration and social security | 45 | €1,257 | €450 | -€807 | -64.2% |
| Taxes | 450/3 | €1,257 | €450 | -€807 | -64.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,793 | €1,758 | -€34 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,473 | €24,473 | = | 0.0% |
| Other operating charges | 640/8 | €1,322 | €887 | -€435 | -32.9% |
| Gross operating margin | 9900 | €30,419 | €27,147 | -€3,272 | -10.8% |
| Operating profit (loss) | 9901 | €4,624 | €1,788 | -€2,836 | -61.3% |
| Financial income | 75/76B | €16 | €2 | -€14 | -87.8% |
| Recurring financial income | 75 | €16 | €2 | -€14 | -87.8% |
| Financial charges | 65/66B | €1,269 | €963 | -€306 | -24.1% |
| Recurring financial charges | 65 | €1,269 | €963 | -€306 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €3,372 | €827 | -€2,545 | -75.5% |
| Profit (loss) for the period | 9904 | €3,372 | €827 | -€2,545 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,372 | €827 | -€2,545 | -75.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.