DJIMARTI: 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.
DJIMARTI
Largest movements
- Cash +€4,556
up €4,556 (+1,148%), from €397 to €4,953
mainly Net result for the year (+€8,061)
- Receivables within one year +€139
up €139 (+32.8%), from €423 to €562
- Profit (loss) carried forward +€7,783
up €7,783, from -€2,516 to €5,268
- Other debts -€3,027
no longer reported in 2025 (was €3,027)
- Trade debts -€339
down €339 (-22.5%), from €1,509 to €1,170
- Reserves +€277
new in 2025: €277
- Gross operating margin +€11,182
up €11,182, from -€2,483 to €8,699
- Turnover +€6,207
up €6,207 (+30.6%), from €20,305 to €26,512
- Purchases and services -€4,985
down €4,985 (-21.9%), from €22,798 to €17,813
- Other operating charges +€418
new in 2025: €418
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 | €2,320 | €7,015 | +€4,695 | +202% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €820 | €5,515 | +€4,695 | +572% |
| Amounts receivable within one year | 40/41 | €423 | €562 | +€139 | +32.8% |
| Other amounts receivable | 41 | €423 | €562 | +€139 | +32.8% |
| Cash at bank and in hand | 54/58 | €397 | €4,953 | +€4,556 | +1,148% |
| Total equity and liabilities | 10/49 | €2,320 | €7,015 | +€4,695 | +202% |
| Equity | 10/15 | -€2,216 | €5,845 | +€8,061 | |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | - | €277 | +€277 | |
| Non-distributable reserves | 130/1 | - | €277 | +€277 | |
| Reserves not available under the articles | 1311 | - | €277 | +€277 | |
| Profit (loss) carried forward | 14 | -€2,516 | €5,268 | +€7,783 | |
| Amounts payable | 17/49 | €4,536 | €1,170 | -€3,366 | -74.2% |
| Amounts payable within one year | 42/48 | €4,536 | €1,170 | -€3,366 | -74.2% |
| Trade debts | 44 | €1,509 | €1,170 | -€339 | -22.5% |
| Suppliers | 440/4 | €1,509 | €1,170 | -€339 | -22.5% |
| Other amounts payable | 47/48 | €3,027 | - | -€3,027 | |
| Turnover | 70 | €20,305 | €26,512 | +€6,207 | +30.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,798 | €17,813 | -€4,985 | -21.9% |
| Other operating charges | 640/8 | - | €418 | +€418 | |
| Gross operating margin | 9900 | -€2,483 | €8,699 | +€11,182 | |
| Operating profit (loss) | 9901 | -€2,483 | €8,281 | +€10,764 | |
| Financial charges | 65/66B | €47 | €85 | +€38 | +81.2% |
| Recurring financial charges | 65 | €47 | €85 | +€38 | +81.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,530 | €8,197 | +€10,726 | |
| Income taxes | 67/77 | €83 | €136 | +€53 | +64.6% |
| Profit (loss) for the period | 9904 | -€2,612 | €8,061 | +€10,673 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,612 | €8,061 | +€10,673 |
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.