DJOENOEN: 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.
DJOENOEN
Largest movements
- Current investments +€28,000
new in 2025: €28,000
- Tangible fixed assets -€10,685
down €10,685 (-18.6%), from €57,485 to €46,800
of which Other tangible fixed assets: -€7,816
- Deferred charges and accrued income +€4,517
up €4,517 (+122%), from €3,717 to €8,234
- Profit (loss) carried forward +€14,600
up €14,600 (+29.3%), from -€49,803 to -€35,202
- Tax, wage and social debts +€8,461
up €8,461 (+30.9%), from €27,418 to €35,879
of which Taxes: +€5,607
- Trade debts -€8,160
down €8,160 (-43.3%), from €18,825 to €10,666
- Current portion of long-term debt +€7,167
new in 2025: €7,167
- Staff costs -€30,526
down €30,526 (-10.8%), from €283,912 to €253,386
- Gross operating margin +€23,054
up €23,054 (+8.8%), from €263,039 to €286,093
- Depreciation -€3,112
down €3,112 (-21.4%), from €14,561 to €11,449
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 | €76,824 | €98,837 | +€22,013 | +28.7% |
| Fixed assets | 21/28 | €57,485 | €46,800 | -€10,685 | -18.6% |
| Tangible fixed assets | 22/27 | €57,485 | €46,800 | -€10,685 | -18.6% |
| Plant, machinery and equipment | 23 | €3,713 | €1,736 | -€1,977 | -53.2% |
| Furniture and vehicles | 24 | €1,087 | €195 | -€892 | -82.1% |
| Other tangible fixed assets | 26 | €52,685 | €44,869 | -€7,816 | -14.8% |
| Current assets | 29/58 | €19,339 | €52,036 | +€32,697 | +169% |
| Stocks and contracts in progress | 3 | €8,631 | €8,935 | +€304 | +3.5% |
| Stocks | 30/36 | €8,631 | €8,935 | +€304 | +3.5% |
| Amounts receivable within one year | 40/41 | €2,636 | €3,057 | +€422 | +16.0% |
| Trade receivables | 40 | €2,589 | €2,996 | +€406 | +15.7% |
| Other amounts receivable | 41 | €46 | €62 | +€15 | +32.9% |
| Current investments | 50/53 | - | €28,000 | +€28,000 | |
| Cash at bank and in hand | 54/58 | €4,355 | €3,810 | -€545 | -12.5% |
| Deferred charges and accrued income | 490/1 | €3,717 | €8,234 | +€4,517 | +122% |
| Total equity and liabilities | 10/49 | €76,824 | €98,837 | +€22,013 | +28.7% |
| Equity | 10/15 | €28,077 | €42,678 | +€14,600 | +52.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,280 | €59,280 | = | 0.0% |
| Distributable reserves | 133 | €59,280 | €59,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,803 | -€35,202 | +€14,600 | +29.3% |
| Amounts payable | 17/49 | €48,746 | €56,159 | +€7,413 | +15.2% |
| Amounts payable within one year | 42/48 | €48,746 | €56,159 | +€7,413 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,167 | +€7,167 | |
| Financial debts | 43 | - | €594 | +€594 | |
| Other loans | 439 | - | €594 | +€594 | |
| Trade debts | 44 | €18,825 | €10,666 | -€8,160 | -43.3% |
| Suppliers | 440/4 | €18,825 | €10,666 | -€8,160 | -43.3% |
| Taxes, remuneration and social security | 45 | €27,418 | €35,879 | +€8,461 | +30.9% |
| Taxes | 450/3 | €2,594 | €8,201 | +€5,607 | +216% |
| Remuneration and social security | 454/9 | €24,825 | €27,679 | +€2,854 | +11.5% |
| Other amounts payable | 47/48 | €2,503 | €1,853 | -€650 | -26.0% |
| Remuneration, social security and pensions | 62 | €283,912 | €253,386 | -€30,526 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,561 | €11,449 | -€3,112 | -21.4% |
| Other operating charges | 640/8 | €3,260 | €2,438 | -€822 | -25.2% |
| Gross operating margin | 9900 | €263,039 | €286,093 | +€23,054 | +8.8% |
| Operating profit (loss) | 9901 | -€38,694 | €18,821 | +€57,515 | |
| Financial income | 75/76B | €228 | €51 | -€177 | -77.7% |
| Recurring financial income | 75 | €228 | €51 | -€177 | -77.7% |
| Financial charges | 65/66B | €2,030 | €4,271 | +€2,241 | +110% |
| Recurring financial charges | 65 | €2,030 | €4,271 | +€2,241 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€40,497 | €14,600 | +€55,097 | |
| Profit (loss) for the period | 9904 | -€40,497 | €14,600 | +€55,097 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,497 | €14,600 | +€55,097 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.