D-JUNIOR: 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-JUNIOR
Largest movements
- Tangible fixed assets -€9,700
down €9,700 (-3.4%), from €284,060 to €274,360
of which Furniture and vehicles: -€6,587
- Profit (loss) carried forward +€17,653
up €17,653 (+66.3%), from -€26,639 to -€8,986
- Debts after one year -€17,376
down €17,376 (-12.4%), from €140,036 to €122,660
- Tax, wage and social debts -€3,287
down €3,287 (-37.0%), from €8,888 to €5,601
of which Remuneration and social security: -€3,823
- Trade debts +€3,195
up €3,195 (+215%), from €1,486 to €4,681
- Staff costs -€44,044
down €44,044 (-52.7%), from €83,583 to €39,539
- Gross operating margin -€26,568
down €26,568 (-22.4%), from €118,759 to €92,191
- Taxes +€4,533
up €4,533 (+653%), from €695 to €5,228
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 | €311,425 | €307,794 | -€3,630 | -1.2% |
| Fixed assets | 21/28 | €284,060 | €274,360 | -€9,700 | -3.4% |
| Tangible fixed assets | 22/27 | €284,060 | €274,360 | -€9,700 | -3.4% |
| Land and buildings | 22 | €254,437 | €253,302 | -€1,136 | -0.4% |
| Plant, machinery and equipment | 23 | €10,398 | €8,420 | -€1,977 | -19.0% |
| Furniture and vehicles | 24 | €19,225 | €12,638 | -€6,587 | -34.3% |
| Current assets | 29/58 | €27,365 | €33,435 | +€6,070 | +22.2% |
| Amounts receivable within one year | 40/41 | €23,971 | €26,981 | +€3,010 | +12.6% |
| Trade receivables | 40 | €20,395 | €21,688 | +€1,293 | +6.3% |
| Other amounts receivable | 41 | €3,576 | €5,293 | +€1,717 | +48.0% |
| Cash at bank and in hand | 54/58 | €2,753 | €5,735 | +€2,982 | +108% |
| Deferred charges and accrued income | 490/1 | €640 | €719 | +€78 | +12.2% |
| Total equity and liabilities | 10/49 | €311,425 | €307,794 | -€3,630 | -1.2% |
| Equity | 10/15 | €61,923 | €79,576 | +€17,653 | +28.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,962 | €69,962 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,495 | €31,495 | = | 0.0% |
| Distributable reserves | 133 | €38,467 | €38,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,639 | -€8,986 | +€17,653 | +66.3% |
| Amounts payable | 17/49 | €249,502 | €228,218 | -€21,284 | -8.5% |
| Amounts payable after more than one year | 17 | €140,036 | €122,660 | -€17,376 | -12.4% |
| Financial debts | 170/4 | €140,036 | €122,660 | -€17,376 | -12.4% |
| Amounts payable within one year | 42/48 | €109,466 | €105,558 | -€3,908 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €19,091 | €17,376 | -€1,716 | -9.0% |
| Trade debts | 44 | €1,486 | €4,681 | +€3,195 | +215% |
| Suppliers | 440/4 | €1,486 | €4,681 | +€3,195 | +215% |
| Taxes, remuneration and social security | 45 | €8,888 | €5,601 | -€3,287 | -37.0% |
| Taxes | 450/3 | - | €536 | +€536 | |
| Remuneration and social security | 454/9 | €8,888 | €5,065 | -€3,823 | -43.0% |
| Other amounts payable | 47/48 | €80,000 | €77,900 | -€2,100 | -2.6% |
| Remuneration, social security and pensions | 62 | €83,583 | €39,539 | -€44,044 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,535 | €24,553 | +€1,018 | +4.3% |
| Other operating charges | 640/8 | €3,534 | €3,466 | -€68 | -1.9% |
| Gross operating margin | 9900 | €118,759 | €92,191 | -€26,568 | -22.4% |
| Operating profit (loss) | 9901 | €8,107 | €24,633 | +€16,526 | +204% |
| Financial income | 75/76B | €0 | €1,071 | +€1,071 | +297,492% |
| Recurring financial income | 75 | €0 | €236 | +€236 | +65,542% |
| Non-recurring financial income | 76B | - | €835 | +€835 | |
| Financial charges | 65/66B | €3,028 | €2,823 | -€205 | -6.8% |
| Recurring financial charges | 65 | €3,028 | €2,823 | -€205 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €5,079 | €22,881 | +€17,802 | +351% |
| Income taxes | 67/77 | €695 | €5,228 | +€4,533 | +653% |
| Profit (loss) for the period | 9904 | €4,384 | €17,653 | +€13,269 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €4,384 | €17,653 | +€13,269 | +303% |
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 15 October 2026 via checked.be.