D.J. & M. Consult: what changed
D.J. & M. Consult
Largest movements
- Cash -€11,197
down €11,197 (-96.9%), from €11,560 to €362
mainly Debts after one year (-€8,216) and Net result for the year (-€5,883)
- Deferred charges and accrued income -€2,059
down €2,059 (-41.3%), from €4,988 to €2,929
- Receivables within one year +€1,855
up €1,855 (+40.7%), from €4,558 to €6,413
of which Trade receivables: +€2,202
- Debts after one year -€8,216
down €8,216 (-51.6%), from €15,931 to €7,715
- Profit (loss) carried forward -€5,883
down €5,883, from €466 to -€5,417
- Tax, wage and social debts +€1,361
up €1,361 (+52.5%), from €2,593 to €3,953
- Trade debts +€1,133
up €1,133 (+128%), from €884 to €2,017
- Gross operating margin -€16,892
down €16,892, from €13,678 to -€3,214
- Taxes -€8,682
down €8,682 (-89.8%), from €9,665 to €982
- Other operating charges -€441
down €441 (-31.7%), from €1,393 to €952
- Financial charges -€156
down €156 (-17.5%), from €891 to €735
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,605 | €99,204 | -€11,401 | -10.3% |
| Fixed assets | 21/28 | €89,500 | €89,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €89,500 | €89,500 | = | 0.0% |
| Land and buildings | 22 | €89,500 | €89,500 | = | 0.0% |
| Current assets | 29/58 | €21,105 | €9,704 | -€11,401 | -54.0% |
| Amounts receivable within one year | 40/41 | €4,558 | €6,413 | +€1,855 | +40.7% |
| Trade receivables | 40 | €4,211 | €6,413 | +€2,202 | +52.3% |
| Other amounts receivable | 41 | €347 | - | -€347 | |
| Cash at bank and in hand | 54/58 | €11,560 | €362 | -€11,197 | -96.9% |
| Deferred charges and accrued income | 490/1 | €4,988 | €2,929 | -€2,059 | -41.3% |
| Total equity and liabilities | 10/49 | €110,605 | €99,204 | -€11,401 | -10.3% |
| Equity | 10/15 | €83,186 | €77,303 | -€5,883 | -7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,120 | €64,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,260 | €62,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €466 | -€5,417 | -€5,883 | |
| Amounts payable | 17/49 | €27,419 | €21,902 | -€5,518 | -20.1% |
| Amounts payable after more than one year | 17 | €15,931 | €7,715 | -€8,216 | -51.6% |
| Financial debts | 170/4 | €15,931 | €7,715 | -€8,216 | -51.6% |
| Amounts payable within one year | 42/48 | €11,488 | €14,186 | +€2,698 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €8,012 | €8,216 | +€204 | +2.5% |
| Trade debts | 44 | €884 | €2,017 | +€1,133 | +128% |
| Suppliers | 440/4 | €884 | €2,017 | +€1,133 | +128% |
| Taxes, remuneration and social security | 45 | €2,593 | €3,953 | +€1,361 | +52.5% |
| Taxes | 450/3 | €2,593 | €3,953 | +€1,361 | +52.5% |
| Other operating charges | 640/8 | €1,393 | €952 | -€441 | -31.7% |
| Gross operating margin | 9900 | €13,678 | -€3,214 | -€16,892 | |
| Operating profit (loss) | 9901 | €12,285 | -€4,166 | -€16,451 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €891 | €735 | -€156 | -17.5% |
| Recurring financial charges | 65 | €891 | €735 | -€156 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €11,394 | -€4,901 | -€16,295 | |
| Income taxes | 67/77 | €9,665 | €982 | -€8,682 | -89.8% |
| Profit (loss) for the period | 9904 | €1,730 | -€5,883 | -€7,613 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,730 | -€5,883 | -€7,613 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.