DRJDIGHNEEF: what changed
Two fiscal 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.
DRJDIGHNEEF
Largest movements
- Cash +€46,656
up €46,656 (+93.6%), from €49,851 to €96,507
mainly Other debts (+€71,776) and Net result for the year (+€63,562)
- Receivables within one year -€11,020
down €11,020 (-45.1%), from €24,409 to €13,389
- Deferred charges and accrued income -€4,764
down €4,764 (-58.1%), from €8,199 to €3,435
- Other debts +€71,776
up €71,776 (+196.2%), from €36,585 to €108,362
- Reserves -€41,918
no longer reported in 2025 (was €41,918)
- Tax, wage and social debts +€2,502
new in 2025: €2,502
- Gross operating margin +€78,558
up €78,558 (+1665.8%), from €4,716 to €83,274
- Taxes +€15,891
up €15,891 (+986.7%), from €1,611 to €17,502
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 | €84,282 | €115,845 | +€31,563 | +37.4% |
| Fixed assets | 21/28 | €1,823 | €2,513 | +€690 | +37.9% |
| Tangible fixed assets | 22/27 | €1,823 | €2,513 | +€690 | +37.9% |
| Furniture and vehicles | 24 | €1,823 | €2,513 | +€690 | +37.9% |
| Current assets | 29/58 | €82,459 | €113,331 | +€30,872 | +37.4% |
| Amounts receivable within one year | 40/41 | €24,409 | €13,389 | -€11,020 | -45.1% |
| Other amounts receivable | 41 | €24,409 | €13,389 | -€11,020 | -45.1% |
| Cash at bank and in hand | 54/58 | €49,851 | €96,507 | +€46,656 | +93.6% |
| Deferred charges and accrued income | 490/1 | €8,199 | €3,435 | -€4,764 | -58.1% |
| Total equity and liabilities | 10/49 | €84,282 | €115,845 | +€31,563 | +37.4% |
| Equity | 10/15 | €44,918 | €3,000 | -€41,918 | -93.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,918 | - | -€41,918 | |
| Distributable reserves | 133 | €41,918 | - | -€41,918 | |
| Amounts payable | 17/49 | €39,364 | €112,845 | +€73,481 | +186.7% |
| Amounts payable within one year | 42/48 | €39,364 | €112,845 | +€73,481 | +186.7% |
| Trade debts | 44 | €2,778 | €1,981 | -€797 | -28.7% |
| Suppliers | 440/4 | €2,778 | €1,981 | -€797 | -28.7% |
| Taxes, remuneration and social security | 45 | - | €2,502 | +€2,502 | |
| Taxes | 450/3 | - | €2,502 | +€2,502 | |
| Other amounts payable | 47/48 | €36,585 | €108,362 | +€71,776 | +196.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €1,254 | +€463 | +58.5% |
| Other operating charges | 640/8 | €1,406 | €836 | -€570 | -40.5% |
| Gross operating margin | 9900 | €4,716 | €83,274 | +€78,558 | +1665.8% |
| Operating profit (loss) | 9901 | €2,519 | €81,183 | +€78,664 | +3123.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €137 | €120 | -€17 | -12.4% |
| Recurring financial charges | 65 | €137 | €120 | -€17 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €2,382 | €81,063 | +€78,681 | +3303.3% |
| Income taxes | 67/77 | €1,611 | €17,502 | +€15,891 | +986.7% |
| Profit (loss) for the period | 9904 | €771 | €63,562 | +€62,790 | +8140.1% |
| Profit (loss) for the period to be appropriated | 9905 | €771 | €63,562 | +€62,790 | +8140.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.