DJUMAN: 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.
DJUMAN
Largest movements
- Tangible fixed assets +€7,160
up €7,160 (+159%), from €4,508 to €11,668
of which Other tangible fixed assets: +€7,967
- Other debts +€149,800
up €149,800 (+540%), from €27,742 to €177,542
- Profit (loss) carried forward -€97,874
down €97,874 (-99.7%), from €98,153 to €279
- Debts after one year -€38,360
down €38,360 (-18.7%), from €205,158 to €166,798
- Gross operating margin +€52,494
up €52,494 (+92.5%), from €56,736 to €109,230
- Taxes +€13,946
up €13,946 (+106%), from €13,208 to €27,155
- Financial charges +€5,369
up €5,369 (+247%), from €2,171 to €7,540
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 | €385,287 | €397,919 | +€12,632 | +3.3% |
| Fixed assets | 21/28 | €364,508 | €371,668 | +€7,160 | +2.0% |
| Tangible fixed assets | 22/27 | €4,508 | €11,668 | +€7,160 | +159% |
| Plant, machinery and equipment | 23 | €777 | €1,649 | +€871 | +112% |
| Furniture and vehicles | 24 | €3,730 | €2,052 | -€1,678 | -45.0% |
| Other tangible fixed assets | 26 | - | €7,967 | +€7,967 | |
| Financial fixed assets | 28 | €360,000 | €360,000 | = | 0.0% |
| Current assets | 29/58 | €20,780 | €26,251 | +€5,471 | +26.3% |
| Amounts receivable within one year | 40/41 | - | €614 | +€614 | |
| Other amounts receivable | 41 | - | €614 | +€614 | |
| Cash at bank and in hand | 54/58 | €17,278 | €19,837 | +€2,559 | +14.8% |
| Deferred charges and accrued income | 490/1 | €3,502 | €5,801 | +€2,299 | +65.6% |
| Total equity and liabilities | 10/49 | €385,287 | €397,919 | +€12,632 | +3.3% |
| Equity | 10/15 | €103,153 | €5,279 | -€97,874 | -94.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,153 | €279 | -€97,874 | -99.7% |
| Amounts payable | 17/49 | €282,135 | €392,640 | +€110,506 | +39.2% |
| Amounts payable after more than one year | 17 | €205,158 | €166,798 | -€38,360 | -18.7% |
| Financial debts | 170/4 | €205,158 | €166,798 | -€38,360 | -18.7% |
| Amounts payable within one year | 42/48 | €76,976 | €225,842 | +€148,866 | +193% |
| Current portion of amounts payable after more than one year | 42 | €37,246 | €38,360 | +€1,114 | +3.0% |
| Trade debts | 44 | €4,413 | €3,731 | -€682 | -15.5% |
| Suppliers | 440/4 | €4,413 | €3,731 | -€682 | -15.5% |
| Taxes, remuneration and social security | 45 | €7,575 | €6,209 | -€1,367 | -18.0% |
| Taxes | 450/3 | €7,575 | €6,209 | -€1,367 | -18.0% |
| Other amounts payable | 47/48 | €27,742 | €177,542 | +€149,800 | +540% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,188 | €2,540 | +€352 | +16.1% |
| Other operating charges | 640/8 | €1,677 | €1,869 | +€192 | +11.4% |
| Gross operating margin | 9900 | €56,736 | €109,230 | +€52,494 | +92.5% |
| Operating profit (loss) | 9901 | €52,871 | €104,821 | +€51,950 | +98.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,171 | €7,540 | +€5,369 | +247% |
| Recurring financial charges | 65 | €2,171 | €7,540 | +€5,369 | +247% |
| Profit (loss) for the period before taxes | 9903 | €50,700 | €97,281 | +€46,581 | +91.9% |
| Income taxes | 67/77 | €13,208 | €27,155 | +€13,946 | +106% |
| Profit (loss) for the period | 9904 | €37,492 | €70,126 | +€32,634 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,492 | €70,126 | +€32,634 | +87.0% |
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 25 October 2026 via checked.be.