DZJINTONIK: 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.
DZJINTONIK
Largest movements
- Receivables within one year +€141,589
up €141,589 (+34.7%), from €408,531 to €550,120
of which Trade receivables: +€147,433
- Cash -€118,359
down €118,359 (-99.4%), from €119,115 to €756
mainly Net result for the year (-€1.1m) and Investment in fixed assets (net) (-€343,440)
- Intangible fixed assets -€96,035
down €96,035 (-3.7%), from €2.6m to €2.5m
- Deferred charges and accrued income -€38,436
down €38,436 (-56.1%), from €68,532 to €30,096
- Profit (loss) carried forward -€1.1m
down €1.1m (-191%), from -€555,306 to -€1.6m
- Debts after one year +€515,000
up €515,000 (+47.9%), from €1.1m to €1.6m
- Trade debts +€338,123
up €338,123 (+68.2%), from €495,876 to €833,998
- Short-term financial debts +€188,710
up €188,710 (+50.3%), from €375,203 to €563,914
of which Credit institutions: +€116,225
- Current portion of long-term debt -€150,000
no longer reported in 2025 (was €150,000)
- Gross operating margin -€573,569
down €573,569, from €173,173 to -€400,396
- Staff costs +€75,908
up €75,908 (+199%), from €38,119 to €114,027
- Financial charges +€30,122
up €30,122 (+38.4%), from €78,531 to €108,653
- Depreciation +€29,208
up €29,208 (+7.1%), from €409,345 to €438,553
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 | €3,222,832 | €3,112,514 | -€110,319 | -3.4% |
| Fixed assets | 21/28 | €2,626,655 | €2,531,542 | -€95,113 | -3.6% |
| Intangible fixed assets | 21 | €2,621,414 | €2,525,379 | -€96,035 | -3.7% |
| Tangible fixed assets | 22/27 | €2,101 | €1,403 | -€698 | -33.2% |
| Plant, machinery and equipment | 23 | €1,633 | €1,033 | -€599 | -36.7% |
| Furniture and vehicles | 24 | €469 | €370 | -€99 | -21.1% |
| Financial fixed assets | 28 | €3,139 | €4,760 | +€1,621 | +51.6% |
| Current assets | 29/58 | €596,178 | €580,972 | -€15,206 | -2.6% |
| Amounts receivable within one year | 40/41 | €408,531 | €550,120 | +€141,589 | +34.7% |
| Trade receivables | 40 | €402,234 | €549,667 | +€147,433 | +36.7% |
| Other amounts receivable | 41 | €6,297 | €453 | -€5,844 | -92.8% |
| Cash at bank and in hand | 54/58 | €119,115 | €756 | -€118,359 | -99.4% |
| Deferred charges and accrued income | 490/1 | €68,532 | €30,096 | -€38,436 | -56.1% |
| Total equity and liabilities | 10/49 | €3,222,832 | €3,112,514 | -€110,319 | -3.4% |
| Equity | 10/15 | €557,394 | -€505,609 | -€1.1m | |
| Contributions | 10/11 | €1,112,700 | €1,112,700 | = | 0.0% |
| Capital | 10 | €1,112,700 | €1,112,700 | = | 0.0% |
| Issued capital | 100 | €1,112,700 | €1,112,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€555,306 | -€1,618,309 | -€1.1m | -191% |
| Amounts payable | 17/49 | €2,665,438 | €3,618,123 | +€952,685 | +35.7% |
| Amounts payable after more than one year | 17 | €1,075,000 | €1,590,000 | +€515,000 | +47.9% |
| Financial debts | 170/4 | €1,075,000 | €1,590,000 | +€515,000 | +47.9% |
| Amounts payable within one year | 42/48 | €1,032,524 | €1,419,485 | +€386,960 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €150,000 | - | -€150,000 | |
| Financial debts | 43 | €375,203 | €563,914 | +€188,710 | +50.3% |
| Credit institutions | 430/8 | - | €116,225 | +€116,225 | |
| Other loans | 439 | €375,203 | €447,689 | +€72,486 | +19.3% |
| Trade debts | 44 | €495,876 | €833,998 | +€338,123 | +68.2% |
| Suppliers | 440/4 | €495,876 | €833,998 | +€338,123 | +68.2% |
| Taxes, remuneration and social security | 45 | €11,445 | €21,573 | +€10,127 | +88.5% |
| Taxes | 450/3 | €1,971 | €6,705 | +€4,734 | +240% |
| Remuneration and social security | 454/9 | €9,475 | €14,868 | +€5,393 | +56.9% |
| Accrued charges and deferred income | 492/3 | €557,914 | €608,638 | +€50,724 | +9.1% |
| Remuneration, social security and pensions | 62 | €38,119 | €114,027 | +€75,908 | +199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409,345 | €438,553 | +€29,208 | +7.1% |
| Other operating charges | 640/8 | €1,498 | €1,118 | -€380 | -25.4% |
| Non-recurring operating charges | 66A | €15,000 | €770 | -€14,230 | -94.9% |
| Gross operating margin | 9900 | €173,173 | -€400,396 | -€573,569 | |
| Operating profit (loss) | 9901 | -€290,789 | -€954,864 | -€664,075 | -228% |
| Financial income | 75/76B | €1,333 | €516 | -€818 | -61.3% |
| Recurring financial income | 75 | €1,333 | €516 | -€818 | -61.3% |
| Financial charges | 65/66B | €78,531 | €108,653 | +€30,122 | +38.4% |
| Recurring financial charges | 65 | €78,531 | €108,653 | +€30,122 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | -€367,987 | -€1,063,001 | -€695,015 | -189% |
| Income taxes | 67/77 | €80 | €2 | -€78 | -97.9% |
| Profit (loss) for the period | 9904 | -€368,067 | -€1,063,003 | -€694,936 | -189% |
| Profit (loss) for the period to be appropriated | 9905 | -€368,067 | -€1,063,003 | -€694,936 | -189% |
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 24 October 2026 via checked.be.