DONJEAN COMMUNICATION: 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.
DONJEAN COMMUNICATION
Largest movements
- Receivables after one year -€51,307
no longer reported in 2025 (was €51,307)
of which Trade receivables: -€38,096
- Receivables within one year +€41,147
new in 2025: €41,147
of which Trade receivables: +€38,134
- Tangible fixed assets -€6,028
down €6,028 (-45.5%), from €13,260 to €7,232
of which Furniture and vehicles: -€3,922
- Cash +€1,815
new in 2025: €1,815
mainly Receivables after one year (+€51,307) and Other debts (+€6,653)
- Deferred charges and accrued income -€739
no longer reported in 2025 (was €739)
- Reserves -€37,487
down €37,487 (-59.8%), from €62,702 to €25,215
of which Distributable reserves: -€37,487
- Profit (loss) carried forward +€25,713
up €25,713, from -€25,041 to €672
- Other debts +€6,653
new in 2025: €6,653
- Trade debts -€5,223
down €5,223 (-50.3%), from €10,377 to €5,154
- Accrued charges and deferred income -€4,750
no longer reported in 2025 (was €4,750)
- Gross operating margin +€15,734
up €15,734 (+76.2%), from -€20,649 to -€4,915
- Depreciation +€890
up €890 (+22.6%), from €3,942 to €4,832
- Other operating charges +€398
up €398 (+90.7%), from €439 to €837
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 | €72,806 | €57,694 | -€15,112 | -20.8% |
| Fixed assets | 21/28 | €20,760 | €14,732 | -€6,028 | -29.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €13,260 | €7,232 | -€6,028 | -45.5% |
| Plant, machinery and equipment | 23 | €7,541 | €5,435 | -€2,106 | -27.9% |
| Furniture and vehicles | 24 | €5,719 | €1,797 | -€3,922 | -68.6% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €52,046 | €42,962 | -€9,084 | -17.5% |
| Amounts receivable after more than one year | 29 | €51,307 | - | -€51,307 | |
| Trade receivables | 290 | €38,096 | - | -€38,096 | |
| Other amounts receivable | 291 | €13,211 | - | -€13,211 | |
| Amounts receivable within one year | 40/41 | - | €41,147 | +€41,147 | |
| Trade receivables | 40 | - | €38,134 | +€38,134 | |
| Other amounts receivable | 41 | - | €3,013 | +€3,013 | |
| Cash at bank and in hand | 54/58 | - | €1,815 | +€1,815 | |
| Deferred charges and accrued income | 490/1 | €739 | - | -€739 | |
| Total equity and liabilities | 10/49 | €72,806 | €57,694 | -€15,112 | -20.8% |
| Equity | 10/15 | €57,661 | €45,887 | -€11,774 | -20.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €62,702 | €25,215 | -€37,487 | -59.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €60,702 | €23,215 | -€37,487 | -61.8% |
| Profit (loss) carried forward | 14 | -€25,041 | €672 | +€25,713 | |
| Amounts payable | 17/49 | €15,145 | €11,807 | -€3,338 | -22.0% |
| Amounts payable within one year | 42/48 | €10,395 | €11,807 | +€1,412 | +13.6% |
| Financial debts | 43 | €18 | - | -€18 | |
| Credit institutions | 430/8 | €18 | - | -€18 | |
| Trade debts | 44 | €10,377 | €5,154 | -€5,223 | -50.3% |
| Suppliers | 440/4 | €10,377 | €5,154 | -€5,223 | -50.3% |
| Other amounts payable | 47/48 | - | €6,653 | +€6,653 | |
| Accrued charges and deferred income | 492/3 | €4,750 | - | -€4,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,942 | €4,832 | +€890 | +22.6% |
| Other operating charges | 640/8 | €439 | €837 | +€398 | +90.7% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | -€20,649 | -€4,915 | +€15,734 | +76.2% |
| Operating profit (loss) | 9901 | -€25,030 | -€11,584 | +€13,446 | +53.7% |
| Financial income | 75/76B | €116 | €82 | -€34 | -29.3% |
| Recurring financial income | 75 | €116 | €82 | -€34 | -29.3% |
| Financial charges | 65/66B | €127 | €169 | +€42 | +33.1% |
| Recurring financial charges | 65 | €127 | €169 | +€42 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€25,041 | -€11,671 | +€13,370 | +53.4% |
| Income taxes | 67/77 | - | €103 | +€103 | |
| Profit (loss) for the period | 9904 | -€25,041 | -€11,774 | +€13,267 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,041 | -€11,774 | +€13,267 | +53.0% |
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 26 October 2026 via checked.be.