D.J.D.: 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.
D.J.D.
Largest movements
- Deferred charges and accrued income -€3,237
down €3,237 (-86.1%), from €3,760 to €522
- Cash -€2,473
down €2,473 (-16.5%), from €15,009 to €12,536
mainly Net result for the year (-€22,407) and Investment in fixed assets (net) (-€2,417)
- Stocks and contracts -€1,467
down €1,467 (-57.2%), from €2,564 to €1,096
- Tangible fixed assets +€1,302
up €1,302 (+50.3%), from €2,588 to €3,890
- Profit (loss) carried forward -€22,407
down €22,407 (-30.2%), from -€74,180 to -€96,587
- Tax, wage and social debts +€14,616
up €14,616 (+407.1%), from €3,590 to €18,206
of which Taxes: +€9,834
- Trade debts +€3,324
up €3,324 (+40.6%), from €8,185 to €11,509
- Other debts -€1,243
down €1,243 (-1.6%), from €78,556 to €77,313
- Staff costs +€68,136
up €68,136 (+339.1%), from €20,090 to €88,227
- Gross operating margin +€38,263
up €38,263 (+111.5%), from €34,321 to €72,584
- Other operating charges +€2,536
up €2,536 (+226.3%), from €1,121 to €3,657
- Financial charges +€1,646
up €1,646 (+476.4%), from €346 to €1,992
- Depreciation -€858
down €858 (-43.5%), from €1,974 to €1,115
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,599 | €29,889 | -€5,710 | -16.0% |
| Fixed assets | 21/28 | €11,382 | €12,684 | +€1,302 | +11.4% |
| Tangible fixed assets | 22/27 | €2,588 | €3,890 | +€1,302 | +50.3% |
| Plant, machinery and equipment | 23 | €2,588 | €3,890 | +€1,302 | +50.3% |
| Financial fixed assets | 28 | €8,794 | €8,794 | = | 0.0% |
| Current assets | 29/58 | €24,217 | €17,205 | -€7,012 | -29.0% |
| Stocks and contracts in progress | 3 | €2,564 | €1,096 | -€1,467 | -57.2% |
| Stocks | 30/36 | €2,564 | €1,096 | -€1,467 | -57.2% |
| Amounts receivable within one year | 40/41 | €2,885 | €3,050 | +€166 | +5.7% |
| Trade receivables | 40 | €36 | €2,944 | +€2,908 | +8024.2% |
| Other amounts receivable | 41 | €2,848 | €106 | -€2,742 | -96.3% |
| Cash at bank and in hand | 54/58 | €15,009 | €12,536 | -€2,473 | -16.5% |
| Deferred charges and accrued income | 490/1 | €3,760 | €522 | -€3,237 | -86.1% |
| Total equity and liabilities | 10/49 | €35,599 | €29,889 | -€5,710 | -16.0% |
| Equity | 10/15 | -€54,732 | -€77,139 | -€22,407 | -40.9% |
| Contributions | 10/11 | €19,050 | €19,050 | = | 0.0% |
| Reserves | 13 | €398 | €398 | = | 0.0% |
| Non-distributable reserves | 130/1 | €398 | €398 | = | 0.0% |
| Reserves not available under the articles | 1311 | €398 | €398 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,180 | -€96,587 | -€22,407 | -30.2% |
| Amounts payable | 17/49 | €90,331 | €107,028 | +€16,697 | +18.5% |
| Amounts payable within one year | 42/48 | €90,331 | €107,028 | +€16,697 | +18.5% |
| Trade debts | 44 | €8,185 | €11,509 | +€3,324 | +40.6% |
| Suppliers | 440/4 | €8,185 | €11,509 | +€3,324 | +40.6% |
| Taxes, remuneration and social security | 45 | €3,590 | €18,206 | +€14,616 | +407.1% |
| Taxes | 450/3 | - | €9,834 | +€9,834 | |
| Remuneration and social security | 454/9 | €3,590 | €8,372 | +€4,782 | +133.2% |
| Other amounts payable | 47/48 | €78,556 | €77,313 | -€1,243 | -1.6% |
| Remuneration, social security and pensions | 62 | €20,090 | €88,227 | +€68,136 | +339.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,974 | €1,115 | -€858 | -43.5% |
| Other operating charges | 640/8 | €1,121 | €3,657 | +€2,536 | +226.3% |
| Gross operating margin | 9900 | €34,321 | €72,584 | +€38,263 | +111.5% |
| Operating profit (loss) | 9901 | €11,136 | -€20,415 | -€31,551 | |
| Financial charges | 65/66B | €346 | €1,992 | +€1,646 | +476.4% |
| Recurring financial charges | 65 | €346 | €1,992 | +€1,646 | +476.4% |
| Profit (loss) for the period before taxes | 9903 | €10,790 | -€22,407 | -€33,197 | |
| Profit (loss) for the period | 9904 | €10,790 | -€22,407 | -€33,197 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,790 | -€22,407 | -€33,197 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.