DJ CONSTRUCTION: 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.
DJ CONSTRUCTION
Largest movements
- Receivables within one year -€22,021
down €22,021 (-45.0%), from €48,910 to €26,888
of which Trade receivables: -€23,892
- Cash +€5,213
up €5,213 (+50,855%), from €10 to €5,223
mainly Receivables within one year (+€22,021) and Deferred charges and accrued income (+€3,248)
- Deferred charges and accrued income -€3,248
down €3,248 (-86.1%), from €3,773 to €525
- Trade debts -€17,394
down €17,394 (-44.9%), from €38,744 to €21,350
- Accrued charges and deferred income -€1,700
down €1,700 (-57.2%), from €2,972 to €1,272
- Profit (loss) carried forward -€1,685
down €1,685, from €1,263 to -€422
- Turnover -€230,649
no longer reported in 2025 (was €230,649)
- Purchases and services -€165,587
no longer reported in 2025 (was €165,587)
- Gross operating margin -€59,354
down €59,354 (-91.2%), from €65,063 to €5,708
- Staff costs -€26,020
down €26,020 (-85.1%), from €30,584 to €4,564
- Other operating charges -€12,560
down €12,560 (-87.9%), from €14,292 to €1,732
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 | €53,621 | €33,188 | -€20,434 | -38.1% |
| Fixed assets | 21/28 | €928 | €551 | -€377 | -40.6% |
| Tangible fixed assets | 22/27 | €565 | €188 | -€377 | -66.7% |
| Furniture and vehicles | 24 | €565 | €188 | -€377 | -66.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €52,693 | €32,636 | -€20,057 | -38.1% |
| Amounts receivable within one year | 40/41 | €48,910 | €26,888 | -€22,021 | -45.0% |
| Trade receivables | 40 | €23,892 | - | -€23,892 | |
| Other amounts receivable | 41 | €25,018 | €26,888 | +€1,870 | +7.5% |
| Cash at bank and in hand | 54/58 | €10 | €5,223 | +€5,213 | +50,855% |
| Deferred charges and accrued income | 490/1 | €3,773 | €525 | -€3,248 | -86.1% |
| Total equity and liabilities | 10/49 | €53,621 | €33,188 | -€20,434 | -38.1% |
| Equity | 10/15 | €7,263 | €5,578 | -€1,685 | -23.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,263 | -€422 | -€1,685 | |
| Amounts payable | 17/49 | €46,358 | €27,610 | -€18,749 | -40.4% |
| Amounts payable within one year | 42/48 | €43,386 | €26,338 | -€17,048 | -39.3% |
| Trade debts | 44 | €38,744 | €21,350 | -€17,394 | -44.9% |
| Suppliers | 440/4 | €38,744 | €21,350 | -€17,394 | -44.9% |
| Taxes, remuneration and social security | 45 | €4,642 | €4,988 | +€346 | +7.5% |
| Taxes | 450/3 | €4,480 | €4,838 | +€358 | +8.0% |
| Remuneration and social security | 454/9 | €162 | €150 | -€12 | -7.5% |
| Accrued charges and deferred income | 492/3 | €2,972 | €1,272 | -€1,700 | -57.2% |
| Turnover | 70 | €230,649 | - | -€230,649 | |
| Goods, raw materials, services and sundry goods | 60/61 | €165,587 | - | -€165,587 | |
| Remuneration, social security and pensions | 62 | €30,584 | €4,564 | -€26,020 | -85.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377 | €377 | = | 0.0% |
| Other operating charges | 640/8 | €14,292 | €1,732 | -€12,560 | -87.9% |
| Non-recurring operating charges | 66A | - | €83 | +€83 | |
| Gross operating margin | 9900 | €65,063 | €5,708 | -€59,354 | -91.2% |
| Operating profit (loss) | 9901 | €19,810 | -€1,047 | -€20,856 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €855 | €280 | -€575 | -67.2% |
| Recurring financial charges | 65 | €855 | €280 | -€575 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €18,955 | -€1,327 | -€20,281 | |
| Income taxes | 67/77 | €3,982 | €358 | -€3,624 | -91.0% |
| Profit (loss) for the period | 9904 | €14,973 | -€1,685 | -€16,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,973 | -€1,685 | -€16,657 |
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.