A-DJ SERVICES: 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.
A-DJ SERVICES
Largest movements
- Cash +€125,387
up €125,387 (+51.3%), from €244,506 to €369,893
mainly Other debts (+€249,331) and Depreciation (+€190,050)
- Tangible fixed assets +€79,963
up €79,963 (+20.6%), from €387,320 to €467,282
of which Furniture and vehicles: +€172,321
- Receivables within one year +€55,691
up €55,691 (+9.3%), from €597,507 to €653,199
of which Other amounts receivable: +€68,331
- Deferred charges and accrued income -€28,800
down €28,800 (-22.8%), from €126,119 to €97,319
- Other debts +€249,331
up €249,331 (+37,254%), from €669 to €250,000
- Profit (loss) carried forward -€206,634
down €206,634 (-29.7%), from €695,467 to €488,833
- Current portion of long-term debt +€81,751
up €81,751 (+62.9%), from €129,941 to €211,692
- Tax, wage and social debts +€77,711
up €77,711 (+125%), from €62,321 to €140,033
of which Remuneration and social security: +€50,544
- Debts after one year +€51,273
up €51,273 (+25.3%), from €202,351 to €253,624
- Gross operating margin +€396,377
up €396,377 (+34.4%), from €1.2m to €1.5m
- Other operating charges +€215,979
up €215,979 (+2,158%), from €10,009 to €225,989
- Staff costs +€147,171
up €147,171 (+17.6%), from €834,056 to €981,227
- Taxes +€41,417
up €41,417 (+116%), from €35,583 to €77,000
- Depreciation +€40,877
up €40,877 (+27.4%), from €149,173 to €190,050
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 | €1,355,603 | €1,587,843 | +€232,240 | +17.1% |
| Fixed assets | 21/28 | €387,470 | €467,432 | +€79,963 | +20.6% |
| Tangible fixed assets | 22/27 | €387,320 | €467,282 | +€79,963 | +20.6% |
| Furniture and vehicles | 24 | €69,202 | €241,523 | +€172,321 | +249% |
| Leasing and similar rights | 25 | €314,424 | €222,765 | -€91,659 | -29.2% |
| Other tangible fixed assets | 26 | €3,694 | €2,995 | -€699 | -18.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €968,133 | €1,120,411 | +€152,278 | +15.7% |
| Amounts receivable within one year | 40/41 | €597,507 | €653,199 | +€55,691 | +9.3% |
| Trade receivables | 40 | €478,882 | €466,242 | -€12,640 | -2.6% |
| Other amounts receivable | 41 | €118,625 | €186,956 | +€68,331 | +57.6% |
| Cash at bank and in hand | 54/58 | €244,506 | €369,893 | +€125,387 | +51.3% |
| Deferred charges and accrued income | 490/1 | €126,119 | €97,319 | -€28,800 | -22.8% |
| Total equity and liabilities | 10/49 | €1,355,603 | €1,587,843 | +€232,240 | +17.1% |
| Equity | 10/15 | €714,067 | €507,433 | -€206,634 | -28.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €695,467 | €488,833 | -€206,634 | -29.7% |
| Amounts payable | 17/49 | €641,536 | €1,080,410 | +€438,874 | +68.4% |
| Amounts payable after more than one year | 17 | €202,351 | €253,624 | +€51,273 | +25.3% |
| Financial debts | 170/4 | €202,351 | €253,624 | +€51,273 | +25.3% |
| Amounts payable within one year | 42/48 | €438,874 | €826,148 | +€387,274 | +88.2% |
| Current portion of amounts payable after more than one year | 42 | €129,941 | €211,692 | +€81,751 | +62.9% |
| Financial debts | 43 | €15,235 | €15,182 | -€53 | -0.4% |
| Credit institutions | 430/8 | €15,235 | €15,182 | -€53 | -0.4% |
| Trade debts | 44 | €230,707 | €209,241 | -€21,466 | -9.3% |
| Suppliers | 440/4 | €230,707 | €209,241 | -€21,466 | -9.3% |
| Taxes, remuneration and social security | 45 | €62,321 | €140,033 | +€77,711 | +125% |
| Taxes | 450/3 | €2,519 | €29,686 | +€27,167 | +1,079% |
| Remuneration and social security | 454/9 | €59,802 | €110,347 | +€50,544 | +84.5% |
| Other amounts payable | 47/48 | €669 | €250,000 | +€249,331 | +37,254% |
| Accrued charges and deferred income | 492/3 | €310 | €637 | +€326 | +105% |
| Non-recurring operating income | 76A | €13,080 | €562 | -€12,518 | -95.7% |
| Remuneration, social security and pensions | 62 | €834,056 | €981,227 | +€147,171 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,173 | €190,050 | +€40,877 | +27.4% |
| Other operating charges | 640/8 | €10,009 | €225,989 | +€215,979 | +2,158% |
| Non-recurring operating charges | 66A | €1,131 | €2,170 | +€1,039 | +91.9% |
| Gross operating margin | 9900 | €1,151,932 | €1,548,309 | +€396,377 | +34.4% |
| Operating profit (loss) | 9901 | €157,564 | €148,874 | -€8,690 | -5.5% |
| Financial income | 75/76B | €651 | €666 | +€15 | +2.3% |
| Recurring financial income | 75 | €651 | €666 | +€15 | +2.3% |
| Financial charges | 65/66B | €20,986 | €29,173 | +€8,187 | +39.0% |
| Recurring financial charges | 65 | €20,986 | €29,173 | +€8,187 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €137,228 | €120,366 | -€16,862 | -12.3% |
| Income taxes | 67/77 | €35,583 | €77,000 | +€41,417 | +116% |
| Profit (loss) for the period | 9904 | €101,645 | €43,366 | -€58,279 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €101,645 | €43,366 | -€58,279 | -57.3% |
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.