Djings: 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.
Djings
Largest movements
- Tangible fixed assets -€10,457
down €10,457 (-22.8%), from €45,871 to €35,414
of which Other tangible fixed assets: -€7,587
- Receivables within one year -€4,378
down €4,378 (-63.3%), from €6,915 to €2,536
of which Other amounts receivable: -€4,628
- Deferred charges and accrued income -€1,583
down €1,583 (-48.7%), from €3,248 to €1,665
- Trade debts -€18,183
down €18,183 (-54.8%), from €33,208 to €15,025
- Debts after one year -€10,360
down €10,360 (-40.9%), from €25,324 to €14,964
- Profit (loss) carried forward +€9,108
up €9,108 (+33.4%), from -€27,288 to -€18,181
- Short-term financial debts +€5,727
up €5,727 (+93.2%), from €6,146 to €11,873
- Tax, wage and social debts -€3,900
down €3,900 (-48.9%), from €7,970 to €4,070
of which Remuneration and social security: -€2,225
- Gross operating margin +€25,463
up €25,463 (+31.6%), from €80,542 to €106,005
- Staff costs -€3,459
down €3,459 (-4.5%), from €76,660 to €73,200
- Depreciation -€2,260
down €2,260 (-11.7%), from €19,350 to €17,090
- Financial income -€1,823
down €1,823 (-99.2%), from €1,838 to €15
- Other operating charges +€1,769
up €1,769 (+256.2%), from €690 to €2,459
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 | €68,467 | €52,391 | -€16,076 | -23.5% |
| Fixed assets | 21/28 | €45,871 | €35,414 | -€10,457 | -22.8% |
| Tangible fixed assets | 22/27 | €45,871 | €35,414 | -€10,457 | -22.8% |
| Plant, machinery and equipment | 23 | €14,107 | €8,685 | -€5,422 | -38.4% |
| Furniture and vehicles | 24 | €75 | €5,907 | +€5,831 | +7725.6% |
| Leasing and similar rights | 25 | €11,920 | €8,641 | -€3,280 | -27.5% |
| Other tangible fixed assets | 26 | €19,768 | €12,182 | -€7,587 | -38.4% |
| Current assets | 29/58 | €22,597 | €16,978 | -€5,619 | -24.9% |
| Stocks and contracts in progress | 3 | €10,380 | €10,386 | +€6 | +0.1% |
| Stocks | 30/36 | €10,380 | €10,386 | +€6 | +0.1% |
| Amounts receivable within one year | 40/41 | €6,915 | €2,536 | -€4,378 | -63.3% |
| Trade receivables | 40 | - | €250 | +€250 | |
| Other amounts receivable | 41 | €6,915 | €2,286 | -€4,628 | -66.9% |
| Cash at bank and in hand | 54/58 | €2,055 | €2,390 | +€335 | +16.3% |
| Deferred charges and accrued income | 490/1 | €3,248 | €1,665 | -€1,583 | -48.7% |
| Total equity and liabilities | 10/49 | €68,467 | €52,391 | -€16,076 | -23.5% |
| Equity | 10/15 | -€11,871 | -€2,764 | +€9,108 | +76.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,217 | €9,217 | = | 0.0% |
| Distributable reserves | 133 | €9,217 | €9,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,288 | -€18,181 | +€9,108 | +33.4% |
| Amounts payable | 17/49 | €80,338 | €55,155 | -€25,184 | -31.3% |
| Amounts payable after more than one year | 17 | €25,324 | €14,964 | -€10,360 | -40.9% |
| Financial debts | 170/4 | €25,324 | €14,964 | -€10,360 | -40.9% |
| Amounts payable within one year | 42/48 | €54,832 | €39,166 | -€15,665 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €7,508 | €8,134 | +€627 | +8.3% |
| Financial debts | 43 | €6,146 | €11,873 | +€5,727 | +93.2% |
| Credit institutions | 430/8 | €6,146 | €11,873 | +€5,727 | +93.2% |
| Trade debts | 44 | €33,208 | €15,025 | -€18,183 | -54.8% |
| Suppliers | 440/4 | €33,208 | €15,025 | -€18,183 | -54.8% |
| Taxes, remuneration and social security | 45 | €7,970 | €4,070 | -€3,900 | -48.9% |
| Taxes | 450/3 | €4,310 | €2,635 | -€1,675 | -38.9% |
| Remuneration and social security | 454/9 | €3,659 | €1,435 | -€2,225 | -60.8% |
| Other amounts payable | 47/48 | - | €64 | +€64 | |
| Accrued charges and deferred income | 492/3 | €183 | €1,025 | +€842 | +461.3% |
| Remuneration, social security and pensions | 62 | €76,660 | €73,200 | -€3,459 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,350 | €17,090 | -€2,260 | -11.7% |
| Other operating charges | 640/8 | €690 | €2,459 | +€1,769 | +256.2% |
| Gross operating margin | 9900 | €80,542 | €106,005 | +€25,463 | +31.6% |
| Operating profit (loss) | 9901 | -€16,158 | €13,255 | +€29,413 | |
| Financial income | 75/76B | €1,838 | €15 | -€1,823 | -99.2% |
| Recurring financial income | 75 | €1,838 | €15 | -€1,823 | -99.2% |
| Financial charges | 65/66B | €3,847 | €3,833 | -€14 | -0.4% |
| Recurring financial charges | 65 | €3,847 | €3,833 | -€14 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,167 | €9,437 | +€27,604 | |
| Income taxes | 67/77 | €356 | €329 | -€27 | -7.5% |
| Profit (loss) for the period | 9904 | -€18,523 | €9,108 | +€27,631 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,523 | €9,108 | +€27,631 |
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.