D.J.P. TRADING: 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.P. TRADING
Largest movements
- Cash +€93,959
up €93,959 (+473%), from €19,852 to €113,811
mainly Net result for the year (+€77,939) and Stocks and contracts (+€24,541)
- Stocks and contracts -€24,541
down €24,541 (-33.0%), from €74,368 to €49,827
- Reserves +€56,800
up €56,800 (+764%), from €7,437 to €64,237
of which Distributable reserves: +€56,800
- Profit (loss) carried forward +€21,139
up €21,139, from -€21,129 to €10
- Other debts +€15,676
new in 2025: €15,676
- Current portion of long-term debt -€14,476
no longer reported in 2025 (was €14,476)
- Provisions -€13,350
no longer reported in 2025 (was €13,350)
- Gross operating margin +€95,010
up €95,010 (+1,508%), from €6,300 to €101,310
- Taxes +€29,648
up €29,648 (+782%), from €3,792 to €33,440
- Turnover -€15,801
no longer reported in 2025 (was €15,801)
- Provisions -€13,350
new in 2025: -€13,350
- Purchases and services -€9,502
no longer reported in 2025 (was €9,502)
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.
Derived cash bridge
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 | €94,220 | €163,638 | +€69,417 | +73.7% |
| Current assets | 29/58 | €94,220 | €163,638 | +€69,417 | +73.7% |
| Stocks and contracts in progress | 3 | €74,368 | €49,827 | -€24,541 | -33.0% |
| Stocks | 30/36 | €74,368 | €49,827 | -€24,541 | -33.0% |
| Cash at bank and in hand | 54/58 | €19,852 | €113,811 | +€93,959 | +473% |
| Total equity and liabilities | 10/49 | €94,220 | €163,638 | +€69,417 | +73.7% |
| Equity | 10/15 | €60,676 | €138,615 | +€77,939 | +128% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €64,237 | +€56,800 | +764% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | - | €56,800 | +€56,800 | |
| Profit (loss) carried forward | 14 | -€21,129 | €10 | +€21,139 | |
| Provisions and deferred taxes | 16 | €13,350 | - | -€13,350 | |
| Provisions for liabilities and charges | 160/5 | €13,350 | - | -€13,350 | |
| Major repairs and maintenance | 162 | €13,350 | - | -€13,350 | |
| Amounts payable | 17/49 | €20,194 | €25,023 | +€4,828 | +23.9% |
| Amounts payable after more than one year | 17 | €1,120 | - | -€1,120 | |
| Other amounts payable | 178/9 | €1,120 | - | -€1,120 | |
| Amounts payable within one year | 42/48 | €19,074 | €25,023 | +€5,948 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €14,476 | - | -€14,476 | |
| Trade debts | 44 | €4,598 | €908 | -€3,691 | -80.3% |
| Suppliers | 440/4 | €4,598 | €908 | -€3,691 | -80.3% |
| Taxes, remuneration and social security | 45 | - | €8,440 | +€8,440 | |
| Taxes | 450/3 | - | €8,440 | +€8,440 | |
| Other amounts payable | 47/48 | - | €15,676 | +€15,676 | |
| Turnover | 70 | €15,801 | - | -€15,801 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,502 | - | -€9,502 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€13,350 | -€13,350 | |
| Other operating charges | 640/8 | €387 | €2,774 | +€2,387 | +616% |
| Gross operating margin | 9900 | €6,300 | €101,310 | +€95,010 | +1,508% |
| Operating profit (loss) | 9901 | €5,912 | €111,886 | +€105,974 | +1,792% |
| Financial charges | 65/66B | €72 | €507 | +€435 | +601% |
| Recurring financial charges | 65 | €72 | €507 | +€435 | +601% |
| Non-recurring financial charges | 66B | €72 | - | -€72 | |
| Profit (loss) for the period before taxes | 9903 | €5,840 | €111,379 | +€105,539 | +1,807% |
| Income taxes | 67/77 | €3,792 | €33,440 | +€29,648 | +782% |
| Profit (loss) for the period | 9904 | €2,048 | €77,939 | +€75,891 | +3,705% |
| Profit (loss) for the period to be appropriated | 9905 | €2,048 | €77,939 | +€75,891 | +3,705% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.