Djuus: 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.
Djuus
Largest movements
- Receivables within one year -€75,753
down €75,753 (-94.3%), from €80,366 to €4,613
of which Trade receivables: -€76,034
- Cash +€70,274
up €70,274 (+3105.5%), from €2,263 to €72,537
mainly Receivables within one year (+€75,753) and Depreciation (+€22,824)
- Tangible fixed assets -€22,824
down €22,824 (-20.3%), from €112,173 to €89,348
of which Plant, machinery and equipment: -€22,824
- Stocks and contracts +€7,450
up €7,450 (+5.5%), from €134,352 to €141,802
- Debts after one year -€23,400
down €23,400 (-23.4%), from €100,000 to €76,600
of which Other amounts payable: -€23,400
- Reserves +€18,712
up €18,712 (+9.1%), from €206,434 to €225,146
- Tax, wage and social debts -€7,238
down €7,238 (-51.5%), from €14,050 to €6,811
of which Taxes: -€7,238
- Current portion of long-term debt -€4,782
down €4,782 (-100.0%), from €4,782 to €0
- Gross operating margin -€117,733
down €117,733 (-71.4%), from €164,907 to €47,175
- Taxes -€20,371
down €20,371 (-74.9%), from €27,182 to €6,811
- Staff costs -€7,630
down €7,630 (-100.0%), from €7,630 to €0
- Financial charges -€3,158
down €3,158 (-97.6%), from €3,236 to €79
- Financial income +€1,713
up €1,713, from €0 to €1,713
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 | €345,854 | €325,000 | -€20,853 | -6.0% |
| Fixed assets | 21/28 | €128,873 | €106,048 | -€22,824 | -17.7% |
| Tangible fixed assets | 22/27 | €112,173 | €89,348 | -€22,824 | -20.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €112,173 | €89,348 | -€22,824 | -20.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €16,700 | €16,700 | = | 0.0% |
| Current assets | 29/58 | €216,981 | €218,952 | +€1,971 | +0.9% |
| Stocks and contracts in progress | 3 | €134,352 | €141,802 | +€7,450 | +5.5% |
| Stocks | 30/36 | €134,352 | €141,802 | +€7,450 | +5.5% |
| Amounts receivable within one year | 40/41 | €80,366 | €4,613 | -€75,753 | -94.3% |
| Trade receivables | 40 | €77,548 | €1,514 | -€76,034 | -98.0% |
| Other amounts receivable | 41 | €2,818 | €3,099 | +€281 | +10.0% |
| Cash at bank and in hand | 54/58 | €2,263 | €72,537 | +€70,274 | +3105.5% |
| Total equity and liabilities | 10/49 | €345,854 | €325,000 | -€20,853 | -6.0% |
| Equity | 10/15 | €221,434 | €240,146 | +€18,712 | +8.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €206,434 | €225,146 | +€18,712 | +9.1% |
| Distributable reserves | 133 | €206,434 | €225,146 | +€18,712 | +9.1% |
| Amounts payable | 17/49 | €124,420 | €84,855 | -€39,565 | -31.8% |
| Amounts payable after more than one year | 17 | €100,000 | €76,600 | -€23,400 | -23.4% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €100,000 | €76,600 | -€23,400 | -23.4% |
| Amounts payable within one year | 42/48 | €23,515 | €8,255 | -€15,260 | -64.9% |
| Current portion of amounts payable after more than one year | 42 | €4,782 | €0 | -€4,782 | -100.0% |
| Trade debts | 44 | €4,684 | €1,443 | -€3,240 | -69.2% |
| Suppliers | 440/4 | €4,684 | €1,443 | -€3,240 | -69.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,050 | €6,811 | -€7,238 | -51.5% |
| Taxes | 450/3 | €14,050 | €6,811 | -€7,238 | -51.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €905 | €0 | -€905 | -100.0% |
| Non-recurring operating income | 76A | €46,719 | €0 | -€46,719 | -100.0% |
| Remuneration, social security and pensions | 62 | €7,630 | €0 | -€7,630 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,408 | €22,824 | -€1,584 | -6.5% |
| Other operating charges | 640/8 | €645 | €462 | -€183 | -28.4% |
| Non-recurring operating charges | 66A | €226 | €0 | -€226 | -100.0% |
| Gross operating margin | 9900 | €164,907 | €47,175 | -€117,733 | -71.4% |
| Operating profit (loss) | 9901 | €131,997 | €23,889 | -€108,109 | -81.9% |
| Financial income | 75/76B | €0 | €1,713 | +€1,713 | |
| Recurring financial income | 75 | €0 | €1,713 | +€1,713 | |
| Financial charges | 65/66B | €3,236 | €79 | -€3,158 | -97.6% |
| Recurring financial charges | 65 | €3,236 | €79 | -€3,158 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €128,761 | €25,523 | -€103,238 | -80.2% |
| Income taxes | 67/77 | €27,182 | €6,811 | -€20,371 | -74.9% |
| Profit (loss) for the period | 9904 | €101,579 | €18,712 | -€82,867 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €101,579 | €18,712 | -€82,867 | -81.6% |
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 10 October 2026 via checked.be.