D & J WOONPROJECTS: 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.
What changed
D & J WOONPROJECTS
NACE 68.110, Buying and selling of own real estate
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€18,559
2024 · -€3,761-€14,798
Equity
€396,695
2024 · €415,254-€18,559
Cash
€3,160
2024 · €21,787-€18,627
Balance sheet total
€779,051
2024 · €799,369-€20,318
Largest movements
Assets
- Cash -€18,627
down €18,627 (-85.5%), from €21,787 to €3,160
mainly Net result for the year (-€18,559) and Investment in fixed assets (net) (-€16,985)
Equity and liabilities
- Profit (loss) carried forward -€18,559
down €18,559 (-335.2%), from -€5,536 to -€24,095
Income statement
- Gross operating margin -€15,330
down €15,330 (-31.7%), from €48,367 to €33,037
- Other operating charges -€768
down €768 (-5.8%), from €13,169 to €12,401
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.
Result 2024
-€3,761
Gross operating margin
-€15,330
Depreciation
-€413
Other operating charges
+€768
Financial income
-€3
Financial charges
-€27
Taxes
+€207
Result 2025
-€18,559
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.
From operations
-€1,642
Investment
-€16,985
Financing
€0
Cash 2024
€21,787
From operations (derived)
-€1,642
Net result for the year
-€18,559
Depreciation
+€22,411
Receivables within one year
-€4,719
Deferred charges and accrued income
+€984
Trade debts
-€5,934
Tax, wage and social debts
+€5,470
Other debts
-€2,765
Accrued charges and deferred income
+€1,470
Investment (derived)
-€16,985
Investment in fixed assets (net)
-€16,985
Cash 2025
€3,160
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €799,369 | €779,051 | -€20,318 | -2.5% |
| Fixed assets | 21/28 | €350,489 | €345,063 | -€5,426 | -1.5% |
| Tangible fixed assets | 22/27 | €350,239 | €344,813 | -€5,426 | -1.5% |
| Land and buildings | 22 | €349,263 | €328,958 | -€20,305 | -5.8% |
| Plant, machinery and equipment | 23 | €976 | €420 | -€556 | -57.0% |
| Furniture and vehicles | 24 | - | €15,435 | +€15,435 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €448,880 | €433,988 | -€14,892 | -3.3% |
| Stocks and contracts in progress | 3 | €417,074 | €417,074 | = | 0.0% |
| Stocks | 30/36 | €417,074 | €417,074 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,909 | €11,628 | +€4,719 | +68.3% |
| Trade receivables | 40 | €5,745 | €5,864 | +€119 | +2.1% |
| Other amounts receivable | 41 | €1,164 | €5,764 | +€4,600 | +395.2% |
| Cash at bank and in hand | 54/58 | €21,787 | €3,160 | -€18,627 | -85.5% |
| Deferred charges and accrued income | 490/1 | €3,110 | €2,126 | -€984 | -31.6% |
| Total equity and liabilities | 10/49 | €799,369 | €779,051 | -€20,318 | -2.5% |
| Equity | 10/15 | €415,254 | €396,695 | -€18,559 | -4.5% |
| Contributions | 10/11 | €242,005 | €242,005 | = | 0.0% |
| Reserves | 13 | €178,785 | €178,785 | = | 0.0% |
| Distributable reserves | 133 | €178,785 | €178,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,536 | -€24,095 | -€18,559 | -335.2% |
| Amounts payable | 17/49 | €384,115 | €382,356 | -€1,759 | -0.5% |
| Amounts payable within one year | 42/48 | €383,525 | €380,296 | -€3,229 | -0.8% |
| Financial debts | 43 | €330,000 | €330,000 | = | 0.0% |
| Credit institutions | 430/8 | €330,000 | €330,000 | = | 0.0% |
| Trade debts | 44 | €10,295 | €4,361 | -€5,934 | -57.6% |
| Suppliers | 440/4 | €10,295 | €4,361 | -€5,934 | -57.6% |
| Taxes, remuneration and social security | 45 | €741 | €6,211 | +€5,470 | +738.2% |
| Taxes | 450/3 | €741 | €6,211 | +€5,470 | +738.2% |
| Other amounts payable | 47/48 | €42,489 | €39,724 | -€2,765 | -6.5% |
| Accrued charges and deferred income | 492/3 | €590 | €2,060 | +€1,470 | +249.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,998 | €22,411 | +€413 | +1.9% |
| Other operating charges | 640/8 | €13,169 | €12,401 | -€768 | -5.8% |
| Gross operating margin | 9900 | €48,367 | €33,037 | -€15,330 | -31.7% |
| Operating profit (loss) | 9901 | €13,200 | -€1,775 | -€14,975 | |
| Financial income | 75/76B | €4 | €1 | -€3 | -75.0% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -75.0% |
| Financial charges | 65/66B | €16,559 | €16,586 | +€27 | +0.2% |
| Recurring financial charges | 65 | €16,559 | €16,586 | +€27 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,355 | -€18,360 | -€15,005 | -447.2% |
| Income taxes | 67/77 | €406 | €199 | -€207 | -51.0% |
| Profit (loss) for the period | 9904 | -€3,761 | -€18,559 | -€14,798 | -393.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,761 | -€18,559 | -€14,798 | -393.5% |
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 7 October 2026 via checked.be.