DJILL: 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.
DJILL
Largest movements
- Stocks and contracts -€13,026
no longer reported in 2025 (was €13,026)
- Cash +€2,089
up €2,089 (+171.9%), from €1,215 to €3,304
mainly Stocks and contracts (+€13,026) and Deferred charges and accrued income (+€556)
- Receivables within one year +€1,938
up €1,938 (+2.8%), from €70,098 to €72,036
of which Other amounts receivable: +€1,903
- Reserves -€40,515
down €40,515 (-73.5%), from €55,134 to €14,619
of which Distributable reserves: -€40,515
- Profit (loss) carried forward +€38,133
up €38,133 (+17.9%), from -€213,091 to -€174,958
- Trade debts -€6,325
down €6,325 (-91.2%), from €6,934 to €609
- Staff costs -€97,103
no longer reported in 2025 (was €97,103)
- Gross operating margin +€27,086
up €27,086, from -€19,085 to €8,001
- Taxes +€7,997
up €7,997, from -€7,995 to €2
- Financial income +€2,122
up €2,122 (+129.9%), from €1,634 to €3,756
- Depreciation -€703
no longer reported in 2025 (was €703)
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 | €84,984 | €75,429 | -€9,555 | -11.2% |
| Current assets | 29/58 | €84,984 | €75,429 | -€9,555 | -11.2% |
| Stocks and contracts in progress | 3 | €13,026 | - | -€13,026 | |
| Stocks | 30/36 | €13,026 | - | -€13,026 | |
| Amounts receivable within one year | 40/41 | €70,098 | €72,036 | +€1,938 | +2.8% |
| Trade receivables | 40 | €174 | €209 | +€35 | +20.2% |
| Other amounts receivable | 41 | €69,924 | €71,827 | +€1,903 | +2.7% |
| Cash at bank and in hand | 54/58 | €1,215 | €3,304 | +€2,089 | +171.9% |
| Deferred charges and accrued income | 490/1 | €644 | €88 | -€556 | -86.3% |
| Total equity and liabilities | 10/49 | €84,984 | €75,429 | -€9,555 | -11.2% |
| Equity | 10/15 | €77,188 | €74,806 | -€2,382 | -3.1% |
| Contributions | 10/11 | €235,145 | €235,145 | = | 0.0% |
| Reserves | 13 | €55,134 | €14,619 | -€40,515 | -73.5% |
| Tax-exempt reserves | 132 | €14,619 | €14,619 | = | 0.0% |
| Distributable reserves | 133 | €40,515 | - | -€40,515 | |
| Profit (loss) carried forward | 14 | -€213,091 | -€174,958 | +€38,133 | +17.9% |
| Amounts payable | 17/49 | €7,796 | €623 | -€7,173 | -92.0% |
| Amounts payable within one year | 42/48 | €7,748 | €623 | -€7,125 | -92.0% |
| Trade debts | 44 | €6,934 | €609 | -€6,325 | -91.2% |
| Suppliers | 440/4 | €6,934 | €609 | -€6,325 | -91.2% |
| Taxes, remuneration and social security | 45 | €814 | €14 | -€800 | -98.2% |
| Taxes | 450/3 | €814 | €14 | -€800 | -98.2% |
| Accrued charges and deferred income | 492/3 | €48 | - | -€48 | |
| Non-recurring operating income | 76A | €5,800 | - | -€5,800 | |
| Remuneration, social security and pensions | 62 | €97,103 | - | -€97,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €703 | - | -€703 | |
| Other operating charges | 640/8 | €892 | €977 | +€86 | +9.6% |
| Non-recurring operating charges | 66A | - | €13,026 | +€13,026 | |
| Gross operating margin | 9900 | -€19,085 | €8,001 | +€27,086 | |
| Operating profit (loss) | 9901 | -€117,782 | -€6,003 | +€111,779 | +94.9% |
| Financial income | 75/76B | €1,634 | €3,756 | +€2,122 | +129.9% |
| Recurring financial income | 75 | €1,634 | €3,756 | +€2,122 | +129.9% |
| Financial charges | 65/66B | €228 | €134 | -€94 | -41.4% |
| Recurring financial charges | 65 | €228 | €134 | -€94 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | -€116,376 | -€2,380 | +€113,996 | +98.0% |
| Income taxes | 67/77 | -€7,995 | €2 | +€7,997 | |
| Profit (loss) for the period | 9904 | -€108,381 | -€2,382 | +€105,999 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,381 | -€2,382 | +€105,999 | +97.8% |
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 4 October 2026 via checked.be.