DJUST DESIGN: 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.
DJUST DESIGN
Largest movements
- Tangible fixed assets -€385,267
down €385,267 (-97.4%), from €395,392 to €10,125
of which Land and buildings: -€381,958
- Cash +€214,794
up €214,794 (+160.9%), from €133,471 to €348,265
mainly Investment in fixed assets (net) (+€381,958) and Net result for the year (+€297,346)
- Stocks and contracts +€49,757
up €49,757 (+56.3%), from €88,452 to €138,209
- Debts after one year -€232,037
no longer reported in 2026 (was €232,037)
- Other debts +€172,025
up €172,025 (+220.6%), from €77,975 to €250,000
- Reserves +€101,427
up €101,427 (+54.6%), from €185,719 to €287,146
of which Distributable reserves: +€101,427
- Trade debts -€77,961
down €77,961 (-86.9%), from €89,763 to €11,802
- Profit (loss) carried forward -€54,081
no longer reported in 2026 (was €54,081)
- Gross operating margin +€165,196
up €165,196 (+93.1%), from €177,532 to €342,729
- Depreciation -€31,697
down €31,697 (-90.5%), from €35,006 to €3,309
- Taxes +€6,812
up €6,812 (+35.4%), from €19,232 to €26,044
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €704,022 | €586,543 | -€117,479 | -16.7% |
| Fixed assets | 21/28 | €395,392 | €10,125 | -€385,267 | -97.4% |
| Tangible fixed assets | 22/27 | €395,392 | €10,125 | -€385,267 | -97.4% |
| Land and buildings | 22 | €381,958 | - | -€381,958 | |
| Plant, machinery and equipment | 23 | €12,804 | €10,125 | -€2,680 | -20.9% |
| Furniture and vehicles | 24 | €629 | - | -€629 | |
| Current assets | 29/58 | €308,630 | €576,418 | +€267,788 | +86.8% |
| Stocks and contracts in progress | 3 | €88,452 | €138,209 | +€49,757 | +56.3% |
| Stocks | 30/36 | €88,452 | €138,209 | +€49,757 | +56.3% |
| Amounts receivable within one year | 40/41 | €82,715 | €87,003 | +€4,288 | +5.2% |
| Trade receivables | 40 | €33,222 | €57,373 | +€24,151 | +72.7% |
| Other amounts receivable | 41 | €49,493 | €29,630 | -€19,864 | -40.1% |
| Cash at bank and in hand | 54/58 | €133,471 | €348,265 | +€214,794 | +160.9% |
| Deferred charges and accrued income | 490/1 | €3,992 | €2,941 | -€1,051 | -26.3% |
| Total equity and liabilities | 10/49 | €704,022 | €586,543 | -€117,479 | -16.7% |
| Equity | 10/15 | €246,000 | €293,346 | +€47,346 | +19.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €185,719 | €287,146 | +€101,427 | +54.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €166,969 | €268,396 | +€101,427 | +60.7% |
| Profit (loss) carried forward | 14 | €54,081 | - | -€54,081 | |
| Amounts payable | 17/49 | €458,022 | €293,197 | -€164,825 | -36.0% |
| Amounts payable after more than one year | 17 | €232,037 | - | -€232,037 | |
| Financial debts | 170/4 | €232,037 | - | -€232,037 | |
| Amounts payable within one year | 42/48 | €225,684 | €292,897 | +€67,213 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €42,066 | - | -€42,066 | |
| Financial debts | 43 | €14,854 | €14,680 | -€174 | -1.2% |
| Credit institutions | 430/8 | €14,854 | €14,680 | -€174 | -1.2% |
| Trade debts | 44 | €89,763 | €11,802 | -€77,961 | -86.9% |
| Suppliers | 440/4 | €89,763 | €11,802 | -€77,961 | -86.9% |
| Advances received on contracts in progress | 46 | - | €12,835 | +€12,835 | |
| Taxes, remuneration and social security | 45 | €1,025 | €3,579 | +€2,554 | +249.1% |
| Taxes | 450/3 | €1,025 | €3,579 | +€2,554 | +249.1% |
| Other amounts payable | 47/48 | €77,975 | €250,000 | +€172,025 | +220.6% |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Non-recurring operating income | 76A | - | €268,042 | +€268,042 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,006 | €3,309 | -€31,697 | -90.5% |
| Other operating charges | 640/8 | €3,103 | €443 | -€2,660 | -85.7% |
| Gross operating margin | 9900 | €177,532 | €342,729 | +€165,196 | +93.1% |
| Operating profit (loss) | 9901 | €139,424 | €338,977 | +€199,553 | +143.1% |
| Financial income | 75/76B | €443 | - | -€443 | |
| Recurring financial income | 75 | €443 | - | -€443 | |
| Financial charges | 65/66B | €13,662 | €15,587 | +€1,926 | +14.1% |
| Recurring financial charges | 65 | €13,662 | €15,587 | +€1,926 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €126,204 | €323,390 | +€197,185 | +156.2% |
| Income taxes | 67/77 | €19,232 | €26,044 | +€6,812 | +35.4% |
| Profit (loss) for the period | 9904 | €106,972 | €297,346 | +€190,373 | +178.0% |
| Profit (loss) for the period to be appropriated | 9905 | €106,972 | €297,346 | +€190,373 | +178.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.