D.J.P.: 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.P.
Largest movements
- Current assets +€1,323
up €1,323 (+6.8%), from €19,480 to €20,803
of which Cash: +€16,082
- Tangible fixed assets -€553
down €553 (-12.5%), from €4,424 to €3,871
- Debts within one year +€8,620
up €8,620 (+58.1%), from €14,847 to €23,467
- Profit (loss) carried forward -€7,850
down €7,850, from €1 to -€7,849
- Gross operating margin +€9,731
up €9,731 (+317.4%), from €3,066 to €12,797
- Depreciation -€545
down €545 (-49.6%), from €1,098 to €553
- Taxes +€396
up €396, from -€155 to €241
From the 2018 result to the 2019 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,904 | €24,674 | +€770 | +3.2% |
| Fixed assets | 21/28 | €4,424 | €3,871 | -€553 | -12.5% |
| Tangible fixed assets | 22/27 | €4,424 | €3,871 | -€553 | -12.5% |
| Current assets | 29/58 | €19,480 | €20,803 | +€1,323 | +6.8% |
| Amounts receivable within one year | 40/41 | €17,812 | €2,583 | -€15,229 | -85.5% |
| Cash at bank and in hand | 54/58 | €1,668 | €17,750 | +€16,082 | +964.1% |
| Total equity and liabilities | 10/49 | €23,904 | €24,674 | +€770 | +3.2% |
| Equity | 10/15 | €9,057 | €1,207 | -€7,850 | -86.7% |
| Contributions | 10/11 | €7,197 | €7,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | -€7,849 | -€7,850 | |
| Amounts payable | 17/49 | €14,847 | €23,467 | +€8,620 | +58.1% |
| Amounts payable within one year | 42/48 | €14,847 | €23,467 | +€8,620 | +58.1% |
| Trade debts | 44 | €297 | €1,393 | +€1,096 | +369.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €553 | -€545 | -49.6% |
| Gross operating margin | 9900 | €3,066 | €12,797 | +€9,731 | +317.4% |
| Operating profit (loss) | 9901 | -€16,258 | -€9,389 | +€6,869 | +42.2% |
| Recurring financial income | 75 | €1,009 | €2,604 | +€1,595 | +158.1% |
| Recurring financial charges | 65 | €457 | €824 | +€367 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,706 | -€7,609 | +€8,097 | +51.6% |
| Income taxes | 67/77 | -€155 | €241 | +€396 | |
| Profit (loss) for the period | 9904 | -€15,551 | -€7,850 | +€7,701 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,551 | -€7,850 | +€7,701 | +49.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.