D&J LAB: what changed
Two fiscal 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 LAB
Largest movements
- Intangible fixed assets -€9,000
down €9,000 (-14.8%), from €60,855 to €51,855
- Receivables within one year +€6,485
up €6,485 (+13.7%), from €47,329 to €53,814
of which Trade receivables: +€6,664
- Tangible fixed assets +€3,757
up €3,757 (+43.3%), from €8,675 to €12,432
of which Furniture and vehicles: +€5,320
- Cash -€2,570
down €2,570 (-43.9%), from €5,852 to €3,282
mainly Debts after one year (-€19,250) and Receivables within one year (-€6,485)
- Debts after one year -€19,250
down €19,250 (-33.3%), from €57,750 to €38,500
- Advances received +€15,341
up €15,341 (+191.1%), from €8,027 to €23,368
- Current portion of long-term debt +€4,000
up €4,000 (+50.0%), from €8,000 to €12,000
- Trade debts -€2,021
down €2,021 (-5.6%), from €35,811 to €33,790
- Tax, wage and social debts +€1,536
up €1,536 (+15.0%), from €10,234 to €11,770
of which Taxes: +€1,050
- Staff costs +€9,852
up €9,852 (+6812.1%), from €145 to €9,997
- Other operating charges +€3,451
up €3,451 (+71.2%), from €4,847 to €8,298
- Financial income +€2,436
up €2,436 (+16975.0%), from €14 to €2,450
- Taxes +€945
up €945 (+43.2%), from €2,188 to €3,133
- Gross operating margin +€880
up €880 (+2.8%), from €31,004 to €31,884
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.
Cash bridge derived
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 | €126,535 | €125,473 | -€1,061 | -0.8% |
| Fixed assets | 21/28 | €69,530 | €64,287 | -€5,243 | -7.5% |
| Intangible fixed assets | 21 | €60,855 | €51,855 | -€9,000 | -14.8% |
| Tangible fixed assets | 22/27 | €8,675 | €12,432 | +€3,757 | +43.3% |
| Plant, machinery and equipment | 23 | €8,675 | €7,112 | -€1,563 | -18.0% |
| Furniture and vehicles | 24 | - | €5,320 | +€5,320 | |
| Current assets | 29/58 | €57,004 | €61,186 | +€4,182 | +7.3% |
| Stocks and contracts in progress | 3 | €3,824 | €3,299 | -€525 | -13.7% |
| Stocks | 30/36 | €3,824 | €3,299 | -€525 | -13.7% |
| Amounts receivable within one year | 40/41 | €47,329 | €53,814 | +€6,485 | +13.7% |
| Trade receivables | 40 | €47,150 | €53,814 | +€6,664 | +14.1% |
| Other amounts receivable | 41 | €179 | - | -€179 | |
| Cash at bank and in hand | 54/58 | €5,852 | €3,282 | -€2,570 | -43.9% |
| Deferred charges and accrued income | 490/1 | - | €791 | +€791 | |
| Total equity and liabilities | 10/49 | €126,535 | €125,473 | -€1,061 | -0.8% |
| Equity | 10/15 | -€1,007 | -€2,444 | -€1,436 | -142.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,007 | -€7,444 | -€1,436 | -23.9% |
| Amounts payable | 17/49 | €127,542 | €127,917 | +€375 | +0.3% |
| Amounts payable after more than one year | 17 | €57,750 | €38,500 | -€19,250 | -33.3% |
| Financial debts | 170/4 | €57,750 | €38,500 | -€19,250 | -33.3% |
| Amounts payable within one year | 42/48 | €69,792 | €89,225 | +€19,433 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €12,000 | +€4,000 | +50.0% |
| Financial debts | 43 | - | €42 | +€42 | |
| Credit institutions | 430/8 | - | €42 | +€42 | |
| Trade debts | 44 | €35,811 | €33,790 | -€2,021 | -5.6% |
| Suppliers | 440/4 | €35,811 | €33,790 | -€2,021 | -5.6% |
| Advances received on contracts in progress | 46 | €8,027 | €23,368 | +€15,341 | +191.1% |
| Taxes, remuneration and social security | 45 | €10,234 | €11,770 | +€1,536 | +15.0% |
| Taxes | 450/3 | €7,223 | €8,274 | +€1,050 | +14.5% |
| Remuneration and social security | 454/9 | €3,011 | €3,496 | +€485 | +16.1% |
| Other amounts payable | 47/48 | €7,719 | €8,254 | +€535 | +6.9% |
| Accrued charges and deferred income | 492/3 | - | €192 | +€192 | |
| Remuneration, social security and pensions | 62 | €145 | €9,997 | +€9,852 | +6812.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,394 | €10,836 | +€442 | +4.3% |
| Other operating charges | 640/8 | €4,847 | €8,298 | +€3,451 | +71.2% |
| Gross operating margin | 9900 | €31,004 | €31,884 | +€880 | +2.8% |
| Operating profit (loss) | 9901 | €15,617 | €2,752 | -€12,865 | -82.4% |
| Financial income | 75/76B | €14 | €2,450 | +€2,436 | +16975.0% |
| Recurring financial income | 75 | €14 | €2,450 | +€2,436 | +16975.0% |
| Financial charges | 65/66B | €3,716 | €3,506 | -€210 | -5.7% |
| Recurring financial charges | 65 | €3,716 | €3,506 | -€210 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €11,915 | €1,697 | -€10,219 | -85.8% |
| Income taxes | 67/77 | €2,188 | €3,133 | +€945 | +43.2% |
| Profit (loss) for the period | 9904 | €9,728 | -€1,436 | -€11,164 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,728 | -€1,436 | -€11,164 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.