DCJ EXPERTISE: 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.
DCJ EXPERTISE
Largest movements
- Tangible fixed assets +€41,986
up €41,986 (+111.2%), from €37,773 to €79,760
of which Plant, machinery and equipment: +€38,004
- Cash +€8,842
up €8,842 (+89.6%), from €9,869 to €18,711
mainly Debts after one year (+€38,023) and Net result for the year (+€20,169)
- Debts after one year +€38,023
new in 2025: €38,023
- Profit (loss) carried forward +€20,169
new in 2025: €20,169
- Other debts -€15,897
down €15,897 (-55.8%), from €28,469 to €12,572
- Current portion of long-term debt +€8,483
new in 2025: €8,483
- Gross operating margin +€21,464
up €21,464 (+116.5%), from €18,423 to €39,887
- Taxes +€4,970
up €4,970 (+661.0%), from €752 to €5,722
- Depreciation +€782
up €782 (+7.0%), from €11,105 to €11,887
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 | €51,026 | €102,282 | +€51,255 | +100.4% |
| Fixed assets | 21/28 | €37,773 | €79,760 | +€41,986 | +111.2% |
| Tangible fixed assets | 22/27 | €37,773 | €79,760 | +€41,986 | +111.2% |
| Plant, machinery and equipment | 23 | €32,448 | €70,452 | +€38,004 | +117.1% |
| Furniture and vehicles | 24 | €5,325 | €9,307 | +€3,982 | +74.8% |
| Current assets | 29/58 | €13,253 | €22,522 | +€9,269 | +69.9% |
| Amounts receivable within one year | 40/41 | €743 | €1,096 | +€353 | +47.5% |
| Trade receivables | 40 | €186 | €11 | -€175 | -94.2% |
| Other amounts receivable | 41 | €557 | €1,085 | +€528 | +94.7% |
| Cash at bank and in hand | 54/58 | €9,869 | €18,711 | +€8,842 | +89.6% |
| Deferred charges and accrued income | 490/1 | €2,642 | €2,716 | +€74 | +2.8% |
| Total equity and liabilities | 10/49 | €51,026 | €102,282 | +€51,255 | +100.4% |
| Equity | 10/15 | €20,202 | €40,371 | +€20,169 | +99.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,202 | €17,202 | = | 0.0% |
| Distributable reserves | 133 | €17,202 | €17,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €20,169 | +€20,169 | |
| Amounts payable | 17/49 | €30,824 | €61,911 | +€31,087 | +100.9% |
| Amounts payable after more than one year | 17 | - | €38,023 | +€38,023 | |
| Financial debts | 170/4 | - | €38,023 | +€38,023 | |
| Amounts payable within one year | 42/48 | €29,208 | €22,593 | -€6,615 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,483 | +€8,483 | |
| Trade debts | 44 | - | €68 | +€68 | |
| Suppliers | 440/4 | - | €68 | +€68 | |
| Taxes, remuneration and social security | 45 | €739 | €1,470 | +€732 | +99.0% |
| Taxes | 450/3 | €739 | €1,470 | +€732 | +99.0% |
| Other amounts payable | 47/48 | €28,469 | €12,572 | -€15,897 | -55.8% |
| Accrued charges and deferred income | 492/3 | €1,616 | €1,295 | -€321 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,105 | €11,887 | +€782 | +7.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €18,423 | €39,887 | +€21,464 | +116.5% |
| Operating profit (loss) | 9901 | €6,930 | €27,600 | +€20,669 | +298.2% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,733 | €1,709 | -€24 | -1.4% |
| Recurring financial charges | 65 | €1,733 | €1,709 | -€24 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €5,203 | €25,891 | +€20,687 | +397.6% |
| Income taxes | 67/77 | €752 | €5,722 | +€4,970 | +661.0% |
| Profit (loss) for the period | 9904 | €4,451 | €20,169 | +€15,717 | +353.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,451 | €20,169 | +€15,717 | +353.1% |
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 12 October 2026 via checked.be.