JOCHEN DIGNEF: 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.
JOCHEN DIGNEF
Largest movements
- Tangible fixed assets +€137,397
up €137,397 (+4,567%), from €3,008 to €140,406
of which Land and buildings: +€129,085
- Cash -€101,258
down €101,258 (-56.2%), from €180,059 to €78,801
mainly Investment in fixed assets (net) (-€138,588) and Receivables within one year (-€77,088)
- Receivables within one year +€77,088
up €77,088 (+172%), from €44,747 to €121,835
of which Other amounts receivable: +€58,348
- Reserves +€91,189
up €91,189 (+46.2%), from €197,182 to €288,371
- Tax, wage and social debts +€36,218
up €36,218 (+337%), from €10,748 to €46,966
of which Taxes: +€41,262
- Trade debts -€14,180
down €14,180 (-84.0%), from €16,884 to €2,704
- Taxes +€91,098
new in 2025: €91,098
- Staff costs +€12,236
up €12,236 (+128%), from €9,556 to €21,792
- Gross operating margin -€4,032
down €4,032 (-1.9%), from €212,620 to €208,588
- Financial income +€2,650
up €2,650 (+197%), from €1,344 to €3,994
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 | €227,814 | €341,041 | +€113,227 | +49.7% |
| Fixed assets | 21/28 | €3,008 | €140,406 | +€137,397 | +4,567% |
| Tangible fixed assets | 22/27 | €3,008 | €140,406 | +€137,397 | +4,567% |
| Land and buildings | 22 | - | €129,085 | +€129,085 | |
| Plant, machinery and equipment | 23 | €2,371 | €4,656 | +€2,285 | +96.4% |
| Furniture and vehicles | 24 | €637 | €664 | +€27 | +4.2% |
| Assets under construction and advance payments | 27 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €224,806 | €200,636 | -€24,170 | -10.8% |
| Amounts receivable within one year | 40/41 | €44,747 | €121,835 | +€77,088 | +172% |
| Trade receivables | 40 | - | €18,740 | +€18,740 | |
| Other amounts receivable | 41 | €44,747 | €103,094 | +€58,348 | +130% |
| Cash at bank and in hand | 54/58 | €180,059 | €78,801 | -€101,258 | -56.2% |
| Total equity and liabilities | 10/49 | €227,814 | €341,041 | +€113,227 | +49.7% |
| Equity | 10/15 | €200,182 | €291,371 | +€91,189 | +45.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €197,182 | €288,371 | +€91,189 | +46.2% |
| Distributable reserves | 133 | €197,182 | €288,371 | +€91,189 | +46.2% |
| Amounts payable | 17/49 | €27,632 | €49,670 | +€22,038 | +79.8% |
| Amounts payable within one year | 42/48 | €27,632 | €49,670 | +€22,038 | +79.8% |
| Trade debts | 44 | €16,884 | €2,704 | -€14,180 | -84.0% |
| Suppliers | 440/4 | €16,884 | €2,704 | -€14,180 | -84.0% |
| Taxes, remuneration and social security | 45 | €10,748 | €46,966 | +€36,218 | +337% |
| Taxes | 450/3 | - | €41,262 | +€41,262 | |
| Remuneration and social security | 454/9 | €10,748 | €5,704 | -€5,044 | -46.9% |
| Remuneration, social security and pensions | 62 | €9,556 | €21,792 | +€12,236 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €391 | €1,191 | +€800 | +205% |
| Other operating charges | 640/8 | €5,951 | €5,598 | -€353 | -5.9% |
| Gross operating margin | 9900 | €212,620 | €208,588 | -€4,032 | -1.9% |
| Operating profit (loss) | 9901 | €196,722 | €180,006 | -€16,715 | -8.5% |
| Financial income | 75/76B | €1,344 | €3,994 | +€2,650 | +197% |
| Recurring financial income | 75 | €1,344 | €3,994 | +€2,650 | +197% |
| Financial charges | 65/66B | €883 | €1,713 | +€830 | +94.0% |
| Recurring financial charges | 65 | €883 | €1,713 | +€830 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | €197,182 | €182,287 | -€14,895 | -7.6% |
| Income taxes | 67/77 | - | €91,098 | +€91,098 | |
| Profit (loss) for the period | 9904 | €197,182 | €91,189 | -€105,993 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €197,182 | €91,189 | -€105,993 | -53.8% |
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 13 October 2026 via checked.be.