D.J.P. Fun: 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. Fun
Largest movements
- Financial fixed assets +€12,500
up €12,500 (+14.6%), from €85,325 to €97,825
- Cash +€7,333
up €7,333 (+6.5%), from €112,602 to €119,934
mainly Other debts (+€75,700) and Net result for the year (+€67,554)
- Deferred charges and accrued income +€4,463
up €4,463 (+7.1%), from €62,496 to €66,958
- Other debts +€75,700
up €75,700 (+236.6%), from €32,000 to €107,700
- Reserves -€40,150
down €40,150 (-20.6%), from €194,660 to €154,510
of which Distributable reserves: -€40,150
- Debts after one year -€16,707
down €16,707 (-28.4%), from €58,802 to €42,095
- Trade debts +€8,019
up €8,019 (+62.6%), from €12,817 to €20,836
- Tax, wage and social debts +€6,865
up €6,865 (+15.3%), from €44,957 to €51,822
- Gross operating margin -€22,913
down €22,913 (-16.9%), from €135,929 to €113,016
- Taxes -€6,654
down €6,654 (-20.1%), from €33,085 to €26,431
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 | €386,028 | €414,787 | +€28,760 | +7.5% |
| Fixed assets | 21/28 | €111,596 | €126,391 | +€14,795 | +13.3% |
| Tangible fixed assets | 22/27 | €26,271 | €28,566 | +€2,295 | +8.7% |
| Plant, machinery and equipment | 23 | €7,897 | €16,033 | +€8,136 | +103.0% |
| Furniture and vehicles | 24 | €4,835 | €3,523 | -€1,312 | -27.1% |
| Other tangible fixed assets | 26 | €13,539 | €9,010 | -€4,529 | -33.4% |
| Financial fixed assets | 28 | €85,325 | €97,825 | +€12,500 | +14.6% |
| Current assets | 29/58 | €274,432 | €288,396 | +€13,965 | +5.1% |
| Amounts receivable within one year | 40/41 | €99,334 | €101,504 | +€2,170 | +2.2% |
| Trade receivables | 40 | €3,069 | €25,374 | +€22,305 | +726.7% |
| Other amounts receivable | 41 | €96,265 | €76,130 | -€20,135 | -20.9% |
| Cash at bank and in hand | 54/58 | €112,602 | €119,934 | +€7,333 | +6.5% |
| Deferred charges and accrued income | 490/1 | €62,496 | €66,958 | +€4,463 | +7.1% |
| Total equity and liabilities | 10/49 | €386,028 | €414,787 | +€28,760 | +7.5% |
| Equity | 10/15 | €202,445 | €162,299 | -€40,146 | -19.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €194,660 | €154,510 | -€40,150 | -20.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €194,660 | €154,510 | -€40,150 | -20.6% |
| Profit (loss) carried forward | 14 | €1,585 | €1,589 | +€4 | +0.2% |
| Amounts payable | 17/49 | €183,582 | €252,488 | +€68,906 | +37.5% |
| Amounts payable after more than one year | 17 | €58,802 | €42,095 | -€16,707 | -28.4% |
| Financial debts | 170/4 | €58,802 | €42,095 | -€16,707 | -28.4% |
| Amounts payable within one year | 42/48 | €114,692 | €202,065 | +€87,373 | +76.2% |
| Current portion of amounts payable after more than one year | 42 | €20,958 | €21,707 | +€749 | +3.6% |
| Trade debts | 44 | €12,817 | €20,836 | +€8,019 | +62.6% |
| Suppliers | 440/4 | €12,817 | €20,836 | +€8,019 | +62.6% |
| Advances received on contracts in progress | 46 | €3,960 | - | -€3,960 | |
| Taxes, remuneration and social security | 45 | €44,957 | €51,822 | +€6,865 | +15.3% |
| Taxes | 450/3 | €44,957 | €51,822 | +€6,865 | +15.3% |
| Other amounts payable | 47/48 | €32,000 | €107,700 | +€75,700 | +236.6% |
| Accrued charges and deferred income | 492/3 | €10,088 | €8,328 | -€1,760 | -17.4% |
| Non-recurring operating income | 76A | €33,230 | €17,921 | -€15,308 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,041 | €12,631 | +€590 | +4.9% |
| Other operating charges | 640/8 | €1,351 | €951 | -€400 | -29.6% |
| Gross operating margin | 9900 | €135,929 | €113,016 | -€22,913 | -16.9% |
| Operating profit (loss) | 9901 | €122,538 | €99,434 | -€23,104 | -18.9% |
| Financial income | 75/76B | €0 | €375 | +€375 | +937925.0% |
| Recurring financial income | 75 | €0 | €375 | +€375 | +937925.0% |
| Financial charges | 65/66B | €4,810 | €5,824 | +€1,014 | +21.1% |
| Recurring financial charges | 65 | €4,810 | €5,824 | +€1,014 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €117,728 | €93,985 | -€23,743 | -20.2% |
| Income taxes | 67/77 | €33,085 | €26,431 | -€6,654 | -20.1% |
| Profit (loss) for the period | 9904 | €84,643 | €67,554 | -€17,089 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,643 | €67,554 | -€17,089 | -20.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.