DJINN BEE: 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.
DJINN BEE
Largest movements
- Receivables within one year +€57,098
up €57,098 (+1539.1%), from €3,710 to €60,808
of which Other amounts receivable: +€35,323
- Tangible fixed assets -€28,023
down €28,023 (-10.9%), from €258,184 to €230,161
of which Land and buildings: -€23,445
- Cash +€6,044
up €6,044 (+212.8%), from €2,841 to €8,885
mainly Depreciation (+€28,023) and Other debts (+€20,447)
- Other debts +€20,447
up €20,447 (+152.9%), from €13,374 to €33,821
- Profit (loss) carried forward +€17,578
up €17,578, from -€2,415 to €15,163
- Debts after one year -€9,904
down €9,904 (-15.8%), from €62,624 to €52,720
- Trade debts +€5,954
up €5,954 (+306.3%), from €1,944 to €7,898
- Tax, wage and social debts +€3,068
up €3,068 (+138.2%), from €2,220 to €5,288
- Depreciation -€9,878
down €9,878 (-26.1%), from €37,901 to €28,023
- Gross operating margin +€5,375
up €5,375 (+11.7%), from €45,799 to €51,174
- Financial income -€3,113
down €3,113 (-100.0%), from €3,113 to €0
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 | €266,999 | €302,825 | +€35,826 | +13.4% |
| Fixed assets | 21/28 | €258,184 | €230,161 | -€28,023 | -10.9% |
| Tangible fixed assets | 22/27 | €258,184 | €230,161 | -€28,023 | -10.9% |
| Land and buildings | 22 | €225,864 | €202,419 | -€23,445 | -10.4% |
| Furniture and vehicles | 24 | €90 | €0 | -€90 | -100.0% |
| Other tangible fixed assets | 26 | €32,230 | €27,742 | -€4,488 | -13.9% |
| Current assets | 29/58 | €8,815 | €72,664 | +€63,849 | +724.3% |
| Amounts receivable within one year | 40/41 | €3,710 | €60,808 | +€57,098 | +1539.1% |
| Trade receivables | 40 | €2,407 | €24,182 | +€21,775 | +904.6% |
| Other amounts receivable | 41 | €1,303 | €36,626 | +€35,323 | +2711.3% |
| Cash at bank and in hand | 54/58 | €2,841 | €8,885 | +€6,044 | +212.8% |
| Deferred charges and accrued income | 490/1 | €2,265 | €2,971 | +€707 | +31.2% |
| Total equity and liabilities | 10/49 | €266,999 | €302,825 | +€35,826 | +13.4% |
| Equity | 10/15 | €172,988 | €190,567 | +€17,578 | +10.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €155,403 | €155,403 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €153,403 | €153,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,415 | €15,163 | +€17,578 | |
| Amounts payable | 17/49 | €94,011 | €112,259 | +€18,247 | +19.4% |
| Amounts payable after more than one year | 17 | €62,624 | €52,720 | -€9,904 | -15.8% |
| Financial debts | 170/4 | €62,624 | €52,720 | -€9,904 | -15.8% |
| Amounts payable within one year | 42/48 | €27,293 | €56,910 | +€29,617 | +108.5% |
| Current portion of amounts payable after more than one year | 42 | €9,755 | €9,904 | +€148 | +1.5% |
| Trade debts | 44 | €1,944 | €7,898 | +€5,954 | +306.3% |
| Suppliers | 440/4 | €1,944 | €7,898 | +€5,954 | +306.3% |
| Taxes, remuneration and social security | 45 | €2,220 | €5,288 | +€3,068 | +138.2% |
| Taxes | 450/3 | €2,220 | €5,288 | +€3,068 | +138.2% |
| Other amounts payable | 47/48 | €13,374 | €33,821 | +€20,447 | +152.9% |
| Accrued charges and deferred income | 492/3 | €4,094 | €2,628 | -€1,466 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,901 | €28,023 | -€9,878 | -26.1% |
| Other operating charges | 640/8 | €3,251 | €3,448 | +€197 | +6.1% |
| Gross operating margin | 9900 | €45,799 | €51,174 | +€5,375 | +11.7% |
| Operating profit (loss) | 9901 | €4,647 | €19,702 | +€15,055 | +324.0% |
| Financial income | 75/76B | €3,113 | €0 | -€3,113 | -100.0% |
| Recurring financial income | 75 | €3,113 | €0 | -€3,113 | -100.0% |
| Financial charges | 65/66B | €1,964 | €1,692 | -€272 | -13.9% |
| Recurring financial charges | 65 | €1,964 | €1,692 | -€272 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €5,796 | €18,010 | +€12,214 | +210.7% |
| Income taxes | 67/77 | €420 | €432 | +€12 | +2.8% |
| Profit (loss) for the period | 9904 | €5,376 | €17,578 | +€12,203 | +227.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,376 | €17,578 | +€12,203 | +227.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.