DJIPI: 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.
DJIPI
Largest movements
- Cash +€34,224
up €34,224 (+73.2%), from €46,727 to €80,951
mainly Depreciation (+€33,407) and Net result for the year (+€13,458)
- Tangible fixed assets -€33,407
down €33,407 (-48.4%), from €69,082 to €35,675
of which Furniture and vehicles: -€33,118
- Receivables within one year +€7,654
up €7,654 (+41.2%), from €18,580 to €26,233
of which Trade receivables: +€7,364
- Profit (loss) carried forward +€13,458
up €13,458 (+6.5%), from -€205,693 to -€192,235
- Other debts -€10,356
down €10,356 (-5.1%), from €203,158 to €192,802
- Tax, wage and social debts +€4,997
up €4,997 (+109%), from €4,564 to €9,560
- Gross operating margin +€23,836
up €23,836 (+78.1%), from €30,515 to €54,351
- Depreciation -€7,829
down €7,829 (-19.0%), from €41,235 to €33,407
- Taxes +€2,924
up €2,924 (+2,330%), from €125 to €3,049
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 | €182,366 | €190,806 | +€8,440 | +4.6% |
| Fixed assets | 21/28 | €69,142 | €35,735 | -€33,407 | -48.3% |
| Tangible fixed assets | 22/27 | €69,082 | €35,675 | -€33,407 | -48.4% |
| Plant, machinery and equipment | 23 | €724 | €435 | -€289 | -40.0% |
| Furniture and vehicles | 24 | €68,358 | €35,241 | -€33,118 | -48.4% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €113,224 | €155,070 | +€41,846 | +37.0% |
| Amounts receivable within one year | 40/41 | €18,580 | €26,233 | +€7,654 | +41.2% |
| Trade receivables | 40 | €18,420 | €25,783 | +€7,364 | +40.0% |
| Other amounts receivable | 41 | €160 | €450 | +€290 | +181% |
| Current investments | 50/53 | €45,966 | €45,966 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,727 | €80,951 | +€34,224 | +73.2% |
| Deferred charges and accrued income | 490/1 | €1,951 | €1,920 | -€31 | -1.6% |
| Total equity and liabilities | 10/49 | €182,366 | €190,806 | +€8,440 | +4.6% |
| Equity | 10/15 | -€27,914 | -€14,456 | +€13,458 | +48.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,179 | €159,179 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €159,179 | €159,179 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,693 | -€192,235 | +€13,458 | +6.5% |
| Amounts payable | 17/49 | €210,280 | €205,261 | -€5,019 | -2.4% |
| Amounts payable within one year | 42/48 | €210,280 | €205,261 | -€5,019 | -2.4% |
| Trade debts | 44 | €2,558 | €2,899 | +€341 | +13.3% |
| Suppliers | 440/4 | €2,558 | €2,899 | +€341 | +13.3% |
| Taxes, remuneration and social security | 45 | €4,564 | €9,560 | +€4,997 | +109% |
| Taxes | 450/3 | €4,564 | €9,560 | +€4,997 | +109% |
| Other amounts payable | 47/48 | €203,158 | €192,802 | -€10,356 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,235 | €33,407 | -€7,829 | -19.0% |
| Other operating charges | 640/8 | €2,315 | €2,453 | +€138 | +6.0% |
| Gross operating margin | 9900 | €30,515 | €54,351 | +€23,836 | +78.1% |
| Operating profit (loss) | 9901 | -€13,036 | €18,491 | +€31,526 | |
| Financial income | 75/76B | €941 | €902 | -€39 | -4.1% |
| Recurring financial income | 75 | €941 | €902 | -€39 | -4.1% |
| Financial charges | 65/66B | €3,410 | €2,886 | -€524 | -15.4% |
| Recurring financial charges | 65 | €3,410 | €2,886 | -€524 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,505 | €16,507 | +€32,012 | |
| Income taxes | 67/77 | €125 | €3,049 | +€2,924 | +2,330% |
| Profit (loss) for the period | 9904 | -€15,630 | €13,458 | +€29,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,630 | €13,458 | +€29,088 |
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 20 October 2026 via checked.be.