DJIBU TRANS: 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.
DJIBU TRANS
Largest movements
- Receivables within one year +€38,032
up €38,032 (+570.4%), from €6,668 to €44,700
of which Trade receivables: +€22,118
- Cash -€23,495
down €23,495 (-42.0%), from €55,883 to €32,388
mainly Receivables within one year (-€38,032) and Other debts (-€5,870)
- Financial fixed assets +€1,000
new in 2025: €1,000
- Tax, wage and social debts +€14,783
up €14,783 (+371.3%), from €3,981 to €18,764
of which Taxes: +€8,876
- Profit (loss) carried forward +€9,140
up €9,140 (+21.2%), from €43,100 to €52,240
- Other debts -€5,870
down €5,870 (-66.2%), from €8,870 to €3,000
- Trade debts -€1,911
down €1,911 (-91.3%), from €2,093 to €182
- Gross operating margin +€41,600
up €41,600 (+546.3%), from €7,616 to €49,216
- Staff costs +€21,009
up €21,009 (+449.4%), from €4,675 to €25,685
- Taxes +€8,286
new in 2025: €8,286
- Other operating charges +€2,952
up €2,952 (+146.8%), from €2,010 to €4,963
- Financial charges -€775
down €775 (-40.4%), from €1,919 to €1,143
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 | €63,045 | €79,186 | +€16,141 | +25.6% |
| Fixed assets | 21/28 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €63,045 | €78,186 | +€15,141 | +24.0% |
| Amounts receivable within one year | 40/41 | €6,668 | €44,700 | +€38,032 | +570.4% |
| Trade receivables | 40 | €6,668 | €28,786 | +€22,118 | +331.7% |
| Other amounts receivable | 41 | - | €15,915 | +€15,915 | |
| Cash at bank and in hand | 54/58 | €55,883 | €32,388 | -€23,495 | -42.0% |
| Deferred charges and accrued income | 490/1 | €494 | €1,097 | +€603 | +122.0% |
| Total equity and liabilities | 10/49 | €63,045 | €79,186 | +€16,141 | +25.6% |
| Equity | 10/15 | €48,100 | €57,240 | +€9,140 | +19.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,100 | €52,240 | +€9,140 | +21.2% |
| Amounts payable | 17/49 | €14,945 | €21,946 | +€7,001 | +46.8% |
| Amounts payable within one year | 42/48 | €14,945 | €21,946 | +€7,001 | +46.8% |
| Trade debts | 44 | €2,093 | €182 | -€1,911 | -91.3% |
| Suppliers | 440/4 | €2,093 | €182 | -€1,911 | -91.3% |
| Taxes, remuneration and social security | 45 | €3,981 | €18,764 | +€14,783 | +371.3% |
| Taxes | 450/3 | €3,116 | €11,992 | +€8,876 | +284.9% |
| Remuneration and social security | 454/9 | €866 | €6,772 | +€5,906 | +682.3% |
| Other amounts payable | 47/48 | €8,870 | €3,000 | -€5,870 | -66.2% |
| Remuneration, social security and pensions | 62 | €4,675 | €25,685 | +€21,009 | +449.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | - | -€628 | |
| Other operating charges | 640/8 | €2,010 | €4,963 | +€2,952 | +146.8% |
| Gross operating margin | 9900 | €7,616 | €49,216 | +€41,600 | +546.3% |
| Operating profit (loss) | 9901 | €302 | €18,569 | +€18,267 | +6051.6% |
| Financial charges | 65/66B | €1,919 | €1,143 | -€775 | -40.4% |
| Recurring financial charges | 65 | €1,919 | €1,143 | -€775 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,617 | €17,425 | +€19,042 | |
| Income taxes | 67/77 | - | €8,286 | +€8,286 | |
| Profit (loss) for the period | 9904 | -€1,617 | €9,140 | +€10,756 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,617 | €9,140 | +€10,756 |
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 5 October 2026 via checked.be.