Dzjing: 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.
Dzjing
Largest movements
- Cash +€30,474
up €30,474 (+251%), from €12,137 to €42,611
mainly Net result for the year (+€47,356) and Stocks and contracts (+€21,070)
- Stocks and contracts -€21,070
down €21,070 (-40.7%), from €51,753 to €30,684
- Receivables within one year +€19,785
up €19,785 (+51.6%), from €38,332 to €58,116
of which Trade receivables: +€25,435
- Tangible fixed assets +€1,428
up €1,428 (+28.8%), from €4,966 to €6,394
of which Furniture and vehicles: +€2,614
- Profit (loss) carried forward +€31,356
up €31,356 (+63.9%), from €49,060 to €80,416
- Trade debts -€19,772
down €19,772 (-66.3%), from €29,837 to €10,065
- Tax, wage and social debts +€11,308
up €11,308 (+749%), from €1,510 to €12,818
of which Taxes: +€11,270
- Other debts +€7,740
up €7,740 (+71.9%), from €10,770 to €18,510
- Gross operating margin +€58,678
up €58,678 (+247%), from €23,803 to €82,480
- Other operating charges +€13,642
up €13,642 (+895%), from €1,524 to €15,166
- Taxes +€8,888
up €8,888 (+203%), from €4,378 to €13,267
- Staff costs +€2,376
new in 2025: €2,376
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 | €107,797 | €138,377 | +€30,579 | +28.4% |
| Formation expenses | 20 | €609 | €572 | -€38 | -6.2% |
| Fixed assets | 21/28 | €4,966 | €6,394 | +€1,428 | +28.8% |
| Tangible fixed assets | 22/27 | €4,966 | €6,394 | +€1,428 | +28.8% |
| Plant, machinery and equipment | 23 | €3,633 | €2,447 | -€1,186 | -32.7% |
| Furniture and vehicles | 24 | €1,333 | €3,947 | +€2,614 | +196% |
| Current assets | 29/58 | €102,222 | €131,411 | +€29,189 | +28.6% |
| Stocks and contracts in progress | 3 | €51,753 | €30,684 | -€21,070 | -40.7% |
| Stocks | 30/36 | €51,753 | €30,684 | -€21,070 | -40.7% |
| Amounts receivable within one year | 40/41 | €38,332 | €58,116 | +€19,785 | +51.6% |
| Trade receivables | 40 | €29,469 | €54,905 | +€25,435 | +86.3% |
| Other amounts receivable | 41 | €8,862 | €3,212 | -€5,651 | -63.8% |
| Cash at bank and in hand | 54/58 | €12,137 | €42,611 | +€30,474 | +251% |
| Total equity and liabilities | 10/49 | €107,797 | €138,377 | +€30,579 | +28.4% |
| Equity | 10/15 | €64,060 | €95,416 | +€31,356 | +48.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,060 | €80,416 | +€31,356 | +63.9% |
| Amounts payable | 17/49 | €43,738 | €42,961 | -€777 | -1.8% |
| Amounts payable within one year | 42/48 | €43,738 | €42,961 | -€777 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €1,620 | €1,568 | -€53 | -3.3% |
| Trade debts | 44 | €29,837 | €10,065 | -€19,772 | -66.3% |
| Suppliers | 440/4 | €29,837 | €10,065 | -€19,772 | -66.3% |
| Taxes, remuneration and social security | 45 | €1,510 | €12,818 | +€11,308 | +749% |
| Taxes | 450/3 | €10 | €11,280 | +€11,270 | +113,837% |
| Remuneration and social security | 454/9 | €1,500 | €1,538 | +€38 | +2.5% |
| Other amounts payable | 47/48 | €10,770 | €18,510 | +€7,740 | +71.9% |
| Remuneration, social security and pensions | 62 | - | €2,376 | +€2,376 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,803 | €3,203 | +€401 | +14.3% |
| Other operating charges | 640/8 | €1,524 | €15,166 | +€13,642 | +895% |
| Gross operating margin | 9900 | €23,803 | €82,480 | +€58,678 | +247% |
| Operating profit (loss) | 9901 | €19,476 | €61,735 | +€42,259 | +217% |
| Financial income | 75/76B | €185 | €99 | -€86 | -46.5% |
| Recurring financial income | 75 | €185 | €99 | -€86 | -46.5% |
| Financial charges | 65/66B | €855 | €1,212 | +€356 | +41.7% |
| Recurring financial charges | 65 | €855 | €1,212 | +€356 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €18,806 | €60,623 | +€41,816 | +222% |
| Income taxes | 67/77 | €4,378 | €13,267 | +€8,888 | +203% |
| Profit (loss) for the period | 9904 | €14,428 | €47,356 | +€32,928 | +228% |
| Profit (loss) for the period to be appropriated | 9905 | €14,428 | €47,356 | +€32,928 | +228% |
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 14 October 2026 via checked.be.