DJOELS: 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.
DJOELS
Largest movements
- Tangible fixed assets +€26,891
up €26,891 (+66.0%), from €40,742 to €67,633
of which Land and buildings: +€28,545
- Cash -€15,127
down €15,127 (-30.9%), from €48,952 to €33,825
mainly Investment in fixed assets (net) (-€35,720) and Receivables within one year (-€2,174)
- Receivables within one year +€2,174
up €2,174 (+142.1%), from €1,530 to €3,704
of which Other amounts receivable: +€2,644
- Stocks and contracts -€1,715
down €1,715 (-51.0%), from €3,365 to €1,650
- Reserves +€10,455
up €10,455 (+27.2%), from €38,505 to €48,960
- Other debts +€3,380
up €3,380 (+329.0%), from €1,028 to €4,408
- Trade debts -€1,376
down €1,376 (-50.7%), from €2,714 to €1,338
- Depreciation +€4,739
up €4,739 (+115.9%), from €4,090 to €8,829
- Taxes -€2,013
down €2,013 (-30.5%), from €6,595 to €4,581
- Gross operating margin -€366
down €366 (-1.4%), from €25,472 to €25,105
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 | €96,239 | €108,462 | +€12,222 | +12.7% |
| Fixed assets | 21/28 | €42,392 | €69,283 | +€26,891 | +63.4% |
| Tangible fixed assets | 22/27 | €40,742 | €67,633 | +€26,891 | +66.0% |
| Land and buildings | 22 | €37,400 | €65,945 | +€28,545 | +76.3% |
| Furniture and vehicles | 24 | €3,342 | €1,687 | -€1,654 | -49.5% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €53,847 | €39,179 | -€14,668 | -27.2% |
| Stocks and contracts in progress | 3 | €3,365 | €1,650 | -€1,715 | -51.0% |
| Stocks | 30/36 | €3,365 | €1,650 | -€1,715 | -51.0% |
| Amounts receivable within one year | 40/41 | €1,530 | €3,704 | +€2,174 | +142.1% |
| Trade receivables | 40 | €1,530 | €1,060 | -€470 | -30.7% |
| Other amounts receivable | 41 | - | €2,644 | +€2,644 | |
| Cash at bank and in hand | 54/58 | €48,952 | €33,825 | -€15,127 | -30.9% |
| Total equity and liabilities | 10/49 | €96,239 | €108,462 | +€12,222 | +12.7% |
| Equity | 10/15 | €87,750 | €98,205 | +€10,455 | +11.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,505 | €48,960 | +€10,455 | +27.2% |
| Distributable reserves | 133 | €38,505 | €48,960 | +€10,455 | +27.2% |
| Profit (loss) carried forward | 14 | €36,845 | €36,845 | = | 0.0% |
| Amounts payable | 17/49 | €8,489 | €10,256 | +€1,767 | +20.8% |
| Amounts payable within one year | 42/48 | €8,489 | €10,256 | +€1,767 | +20.8% |
| Trade debts | 44 | €2,714 | €1,338 | -€1,376 | -50.7% |
| Suppliers | 440/4 | €2,714 | €1,338 | -€1,376 | -50.7% |
| Taxes, remuneration and social security | 45 | €4,748 | €4,511 | -€237 | -5.0% |
| Taxes | 450/3 | €4,748 | €4,511 | -€237 | -5.0% |
| Other amounts payable | 47/48 | €1,028 | €4,408 | +€3,380 | +329.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,090 | €8,829 | +€4,739 | +115.9% |
| Other operating charges | 640/8 | €854 | €800 | -€54 | -6.3% |
| Gross operating margin | 9900 | €25,472 | €25,105 | -€366 | -1.4% |
| Operating profit (loss) | 9901 | €20,527 | €15,476 | -€5,052 | -24.6% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €431 | €439 | +€8 | +1.9% |
| Recurring financial charges | 65 | €431 | €439 | +€8 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €20,099 | €15,036 | -€5,063 | -25.2% |
| Income taxes | 67/77 | €6,595 | €4,581 | -€2,013 | -30.5% |
| Profit (loss) for the period | 9904 | €13,505 | €10,455 | -€3,050 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,505 | €10,455 | -€3,050 | -22.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.