DCJ INVEST: what changed
What changed
DCJ INVEST
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€31,276
2024 · €45,348-€14,072
Equity
€602,815
2024 · €581,587+€21,228
Cash
€178,925
2024 · €166,744+€12,181
Balance sheet total
€700,966
2024 · €703,251-€2,284
Largest movements
Assets
- Tangible fixed assets -€23,364
down €23,364 (-4.5%), from €522,880 to €499,516
of which Land and buildings: -€20,539
- Cash +€12,181
up €12,181 (+7.3%), from €166,744 to €178,925
mainly Depreciation (+€32,246) and Net result for the year (+€31,276)
Equity and liabilities
- Reserves +€21,228
up €21,228 (+5.4%), from €392,278 to €413,506
of which Distributable reserves: +€31,276
- Tax, wage and social debts -€9,877
down €9,877 (-30.5%), from €32,399 to €22,522
of which Remuneration and social security: -€8,439
- Trade debts -€9,690
down €9,690 (-64.7%), from €14,975 to €5,285
Income statement
- Gross operating margin -€73,102
down €73,102 (-26.4%), from €277,029 to €203,927
- Staff costs -€49,266
down €49,266 (-28.0%), from €176,189 to €126,923
- Taxes -€6,417
down €6,417 (-27.5%), from €23,321 to €16,904
- Depreciation -€3,364
down €3,364 (-9.4%), from €35,610 to €32,246
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€45,348
Gross operating margin
-€73,102
Staff costs
+€49,266
Depreciation
+€3,364
Other operating charges
-€12
Other operating items
-€37
Financial income
+€253
Financial charges
-€221
Taxes
+€6,417
Result 2025
€31,276
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€31,111
Investment
-€8,882
Financing
-€10,048
Cash 2024
€166,744
From operations (derived)
+€31,111
Net result for the year
+€31,276
Depreciation
+€32,246
Stocks and contracts
-€2,986
Receivables within one year
-€6,073
Deferred charges and accrued income
+€160
Provisions
-€3,349
Trade debts
-€9,690
Tax, wage and social debts
-€9,877
Other debts
-€596
Investment (derived)
-€8,882
Investment in fixed assets (net)
-€8,882
Financing
-€10,048
Contributions, distributions and other
-€10,048
Cash 2025
€178,925
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €703,251 | €700,966 | -€2,284 | -0.3% |
| Fixed assets | 21/28 | €523,380 | €500,016 | -€23,364 | -4.5% |
| Tangible fixed assets | 22/27 | €522,880 | €499,516 | -€23,364 | -4.5% |
| Land and buildings | 22 | €475,793 | €455,254 | -€20,539 | -4.3% |
| Plant, machinery and equipment | 23 | €38,126 | €38,680 | +€555 | +1.5% |
| Furniture and vehicles | 24 | €8,962 | €5,582 | -€3,379 | -37.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €179,870 | €200,950 | +€21,080 | +11.7% |
| Stocks and contracts in progress | 3 | €10,663 | €13,649 | +€2,986 | +28.0% |
| Stocks | 30/36 | €10,663 | €13,649 | +€2,986 | +28.0% |
| Amounts receivable within one year | 40/41 | €1,982 | €8,055 | +€6,073 | +306% |
| Trade receivables | 40 | €1,187 | €1,601 | +€414 | +34.9% |
| Other amounts receivable | 41 | €795 | €6,454 | +€5,659 | +711% |
| Cash at bank and in hand | 54/58 | €166,744 | €178,925 | +€12,181 | +7.3% |
| Deferred charges and accrued income | 490/1 | €481 | €322 | -€160 | -33.2% |
| Total equity and liabilities | 10/49 | €703,251 | €700,966 | -€2,284 | -0.3% |
| Equity | 10/15 | €581,587 | €602,815 | +€21,228 | +3.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €392,278 | €413,506 | +€21,228 | +5.4% |
| Non-distributable reserves | 130/1 | €7,917 | €7,917 | = | 0.0% |
| Legal reserve | 130 | €7,917 | €7,917 | = | 0.0% |
| Tax-exempt reserves | 132 | €221,080 | €211,033 | -€10,048 | -4.5% |
| Distributable reserves | 133 | €163,280 | €194,556 | +€31,276 | +19.2% |
| Profit (loss) carried forward | 14 | €127,336 | €127,336 | = | 0.0% |
| Provisions and deferred taxes | 16 | €73,694 | €70,344 | -€3,349 | -4.5% |
| Deferred taxes | 168 | €73,694 | €70,344 | -€3,349 | -4.5% |
| Amounts payable | 17/49 | €47,970 | €27,807 | -€20,163 | -42.0% |
| Amounts payable within one year | 42/48 | €47,970 | €27,807 | -€20,163 | -42.0% |
| Trade debts | 44 | €14,975 | €5,285 | -€9,690 | -64.7% |
| Suppliers | 440/4 | €14,975 | €5,285 | -€9,690 | -64.7% |
| Taxes, remuneration and social security | 45 | €32,399 | €22,522 | -€9,877 | -30.5% |
| Taxes | 450/3 | €12,849 | €11,411 | -€1,438 | -11.2% |
| Remuneration and social security | 454/9 | €19,550 | €11,111 | -€8,439 | -43.2% |
| Other amounts payable | 47/48 | €596 | - | -€596 | |
| Non-recurring operating income | 76A | €1,299 | €272 | -€1,027 | -79.0% |
| Remuneration, social security and pensions | 62 | €176,189 | €126,923 | -€49,266 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,610 | €32,246 | -€3,364 | -9.4% |
| Other operating charges | 640/8 | €10,183 | €10,195 | +€12 | +0.1% |
| Non-recurring operating charges | 66A | €14 | €50 | +€37 | +270% |
| Gross operating margin | 9900 | €277,029 | €203,927 | -€73,102 | -26.4% |
| Operating profit (loss) | 9901 | €55,033 | €34,512 | -€20,521 | -37.3% |
| Financial income | 75/76B | €388 | €641 | +€253 | +65.0% |
| Recurring financial income | 75 | €388 | €641 | +€253 | +65.0% |
| Financial charges | 65/66B | €149 | €370 | +€221 | +149% |
| Recurring financial charges | 65 | €149 | €370 | +€221 | +149% |
| Profit (loss) for the period before taxes | 9903 | €55,273 | €34,783 | -€20,489 | -37.1% |
| Transfer from deferred taxes | 780 | €13,397 | €13,397 | = | 0.0% |
| Income taxes | 67/77 | €23,321 | €16,904 | -€6,417 | -27.5% |
| Profit (loss) for the period | 9904 | €45,348 | €31,276 | -€14,072 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,348 | €31,276 | -€14,072 | -31.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.