DFJM: 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.
DFJM
Largest movements
- Receivables within one year +€10,311
up €10,311 (+69.0%), from €14,945 to €25,256
of which Other amounts receivable: +€13,271
- Cash +€3,411
up €3,411 (+4.5%), from €75,215 to €78,626
mainly Net result for the year (+€8,514) and Tax, wage and social debts (+€4,512)
- Reserves +€8,514
up €8,514 (+11.9%), from €71,830 to €80,344
- Tax, wage and social debts +€4,512
up €4,512 (+28.0%), from €16,136 to €20,648
- Gross operating margin -€46,256
down €46,256 (-77.5%), from €59,682 to €13,426
- Taxes -€11,624
down €11,624 (-72.0%), from €16,136 to €4,512
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 | €90,965 | €104,203 | +€13,237 | +14.6% |
| Current assets | 29/58 | €90,965 | €104,203 | +€13,237 | +14.6% |
| Amounts receivable within one year | 40/41 | €14,945 | €25,256 | +€10,311 | +69.0% |
| Trade receivables | 40 | €2,960 | - | -€2,960 | |
| Other amounts receivable | 41 | €11,985 | €25,256 | +€13,271 | +110.7% |
| Cash at bank and in hand | 54/58 | €75,215 | €78,626 | +€3,411 | +4.5% |
| Deferred charges and accrued income | 490/1 | €806 | €321 | -€485 | -60.2% |
| Total equity and liabilities | 10/49 | €90,965 | €104,203 | +€13,237 | +14.6% |
| Equity | 10/15 | €74,830 | €83,344 | +€8,514 | +11.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,830 | €80,344 | +€8,514 | +11.9% |
| Distributable reserves | 133 | €71,830 | €80,344 | +€8,514 | +11.9% |
| Amounts payable | 17/49 | €16,136 | €20,859 | +€4,723 | +29.3% |
| Amounts payable within one year | 42/48 | €16,136 | €20,859 | +€4,723 | +29.3% |
| Trade debts | 44 | - | €211 | +€211 | |
| Suppliers | 440/4 | - | €211 | +€211 | |
| Taxes, remuneration and social security | 45 | €16,136 | €20,648 | +€4,512 | +28.0% |
| Taxes | 450/3 | €16,136 | €20,648 | +€4,512 | +28.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €59,682 | €13,426 | -€46,256 | -77.5% |
| Operating profit (loss) | 9901 | €59,294 | €13,026 | -€46,268 | -78.0% |
| Financial charges | 65/66B | €74 | - | -€74 | |
| Recurring financial charges | 65 | €74 | - | -€74 | |
| Profit (loss) for the period before taxes | 9903 | €59,221 | €13,026 | -€46,195 | -78.0% |
| Income taxes | 67/77 | €16,136 | €4,512 | -€11,624 | -72.0% |
| Profit (loss) for the period | 9904 | €43,085 | €8,514 | -€34,571 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,085 | €8,514 | -€34,571 | -80.2% |
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 10 October 2026 via checked.be.