DJNSOINS: 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.
DJNSOINS
Largest movements
- Deferred charges and accrued income +€10,525
up €10,525 (+9528.2%), from €110 to €10,635
- Cash -€5,745
down €5,745 (-10.3%), from €55,788 to €50,043
mainly Deferred charges and accrued income (-€10,525) and Investment in fixed assets (net) (-€2,118)
- Tangible fixed assets +€1,718
new in 2025: €1,718
- Profit (loss) carried forward +€5,450
up €5,450 (+11.7%), from €46,629 to €52,079
- Tax, wage and social debts +€2,040
up €2,040 (+495.5%), from €412 to €2,452
- Trade debts -€1,395
down €1,395 (-71.5%), from €1,952 to €556
- Gross operating margin -€14,065
down €14,065 (-59.6%), from €23,585 to €9,520
- Taxes -€3,261
down €3,261 (-57.1%), from €5,713 to €2,452
- Financial charges +€427
up €427 (+78.9%), from €541 to €967
- Depreciation +€400
new in 2025: €400
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 | €58,685 | €65,182 | +€6,497 | +11.1% |
| Fixed assets | 21/28 | - | €1,718 | +€1,718 | |
| Tangible fixed assets | 22/27 | - | €1,718 | +€1,718 | |
| Furniture and vehicles | 24 | - | €1,718 | +€1,718 | |
| Current assets | 29/58 | €58,685 | €63,465 | +€4,779 | +8.1% |
| Amounts receivable within one year | 40/41 | €2,787 | €2,787 | = | 0.0% |
| Other amounts receivable | 41 | €2,787 | €2,787 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,788 | €50,043 | -€5,745 | -10.3% |
| Deferred charges and accrued income | 490/1 | €110 | €10,635 | +€10,525 | +9528.2% |
| Total equity and liabilities | 10/49 | €58,685 | €65,182 | +€6,497 | +11.1% |
| Equity | 10/15 | €49,629 | €55,079 | +€5,450 | +11.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,629 | €52,079 | +€5,450 | +11.7% |
| Amounts payable | 17/49 | €9,056 | €10,103 | +€1,047 | +11.6% |
| Amounts payable within one year | 42/48 | €9,056 | €9,632 | +€576 | +6.4% |
| Trade debts | 44 | €1,952 | €556 | -€1,395 | -71.5% |
| Suppliers | 440/4 | €1,952 | €556 | -€1,395 | -71.5% |
| Taxes, remuneration and social security | 45 | €412 | €2,452 | +€2,040 | +495.5% |
| Taxes | 450/3 | €412 | €2,452 | +€2,040 | +495.5% |
| Other amounts payable | 47/48 | €6,693 | €6,624 | -€69 | -1.0% |
| Accrued charges and deferred income | 492/3 | - | €471 | +€471 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €246 | €250 | +€4 | +1.6% |
| Gross operating margin | 9900 | €23,585 | €9,520 | -€14,065 | -59.6% |
| Operating profit (loss) | 9901 | €23,339 | €8,869 | -€14,469 | -62.0% |
| Financial charges | 65/66B | €541 | €967 | +€427 | +78.9% |
| Recurring financial charges | 65 | €541 | €967 | +€427 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | €22,798 | €7,902 | -€14,896 | -65.3% |
| Income taxes | 67/77 | €5,713 | €2,452 | -€3,261 | -57.1% |
| Profit (loss) for the period | 9904 | €17,085 | €5,450 | -€11,635 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,085 | €5,450 | -€11,635 | -68.1% |
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 30 September 2026 via checked.be.