DJUMAA: 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.
DJUMAA
Largest movements
- Tangible fixed assets -€3,202
down €3,202 (-32.0%), from €10,015 to €6,813
- Stocks and contracts +€1,000
up €1,000 (+50.0%), from €2,000 to €3,000
- Deferred charges and accrued income -€820
no longer reported in 2025 (was €820)
- Cash +€268
up €268 (+172.9%), from €155 to €423
mainly Debts after one year (+€5,359) and Depreciation (+€3,202)
- Trade debts -€8,217
down €8,217 (-76.2%), from €10,782 to €2,565
- Contributions -€5,359
down €5,359 (-22.4%), from €23,909 to €18,550
- Debts after one year +€5,359
new in 2025: €5,359
- Tax, wage and social debts +€3,111
up €3,111 (+40.2%), from €7,731 to €10,842
of which Remuneration and social security: +€2,246
- Profit (loss) carried forward +€3,050
up €3,050 (+9.5%), from -€31,991 to -€28,941
- Gross operating margin +€8,983
up €8,983 (+91.7%), from €9,792 to €18,775
- Purchases and services -€7,375
down €7,375 (-14.9%), from €49,598 to €42,223
- Staff costs +€5,012
new in 2025: €5,012
- Turnover +€2,032
up €2,032 (+4.3%), from €47,413 to €49,445
- Depreciation +€1,804
up €1,804 (+129.0%), from €1,398 to €3,202
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 | €12,990 | €10,236 | -€2,754 | -21.2% |
| Fixed assets | 21/28 | €10,015 | €6,813 | -€3,202 | -32.0% |
| Tangible fixed assets | 22/27 | €10,015 | €6,813 | -€3,202 | -32.0% |
| Furniture and vehicles | 24 | €10,015 | €6,813 | -€3,202 | -32.0% |
| Current assets | 29/58 | €2,975 | €3,423 | +€448 | +15.1% |
| Stocks and contracts in progress | 3 | €2,000 | €3,000 | +€1,000 | +50.0% |
| Stocks | 30/36 | €2,000 | €3,000 | +€1,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €155 | €423 | +€268 | +172.9% |
| Deferred charges and accrued income | 490/1 | €820 | - | -€820 | |
| Total equity and liabilities | 10/49 | €12,990 | €10,236 | -€2,754 | -21.2% |
| Equity | 10/15 | -€6,222 | -€8,531 | -€2,308 | -37.1% |
| Contributions | 10/11 | €23,909 | €18,550 | -€5,359 | -22.4% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,991 | -€28,941 | +€3,050 | +9.5% |
| Amounts payable | 17/49 | €19,212 | €18,766 | -€446 | -2.3% |
| Amounts payable after more than one year | 17 | - | €5,359 | +€5,359 | |
| Other amounts payable | 178/9 | - | €5,359 | +€5,359 | |
| Amounts payable within one year | 42/48 | €19,212 | €13,408 | -€5,805 | -30.2% |
| Trade debts | 44 | €10,782 | €2,565 | -€8,217 | -76.2% |
| Suppliers | 440/4 | €10,782 | €2,565 | -€8,217 | -76.2% |
| Taxes, remuneration and social security | 45 | €7,731 | €10,842 | +€3,111 | +40.2% |
| Taxes | 450/3 | €5,495 | €6,360 | +€865 | +15.7% |
| Remuneration and social security | 454/9 | €2,236 | €4,482 | +€2,246 | +100.5% |
| Other amounts payable | 47/48 | €699 | - | -€699 | |
| Turnover | 70 | €47,413 | €49,445 | +€2,032 | +4.3% |
| Non-recurring operating income | 76A | €247 | - | -€247 | |
| Goods, raw materials, services and sundry goods | 60/61 | €49,598 | €42,223 | -€7,375 | -14.9% |
| Remuneration, social security and pensions | 62 | - | €5,012 | +€5,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,398 | €3,202 | +€1,804 | +129.0% |
| Other operating charges | 640/8 | €5,911 | €5,990 | +€79 | +1.3% |
| Non-recurring operating charges | 66A | €694 | €1,427 | +€732 | +105.4% |
| Gross operating margin | 9900 | €9,792 | €18,775 | +€8,983 | +91.7% |
| Operating profit (loss) | 9901 | €1,789 | €3,144 | +€1,355 | +75.8% |
| Financial charges | 65/66B | €117 | €94 | -€24 | -20.2% |
| Recurring financial charges | 65 | €117 | €94 | -€24 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €1,671 | €3,050 | +€1,379 | +82.5% |
| Income taxes | 67/77 | €747 | - | -€747 | |
| Profit (loss) for the period | 9904 | €924 | €3,050 | +€2,126 | +230.1% |
| Profit (loss) for the period to be appropriated | 9905 | €924 | €3,050 | +€2,126 | +230.1% |
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 9 October 2026 via checked.be.