DJ CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€42,270
up €42,270 (+42.9%), from €98,485 to €140,755
of which Other amounts receivable: +€52,961
- Tangible fixed assets -€2,186
down €2,186 (-30.6%), from €7,154 to €4,968
- Tax, wage and social debts +€38,540
up €38,540 (+102%), from €37,971 to €76,511
of which Taxes: +€38,540
- Profit (loss) carried forward +€29,531
up €29,531 (+158%), from €18,734 to €48,265
- Trade debts -€28,778
down €28,778 (-71.1%), from €40,503 to €11,725
- Gross operating margin +€4,987
up €4,987 (+13.4%), from €37,276 to €42,262
- Financial income +€4,963
new in 2023: €4,963
- Taxes +€2,435
up €2,435 (+42.5%), from €5,734 to €8,169
- Depreciation +€576
up €576 (+19.2%), from €3,005 to €3,581
- Other operating charges -€545
down €545 (-16.5%), from €3,300 to €2,755
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,208 | €146,502 | +€39,293 | +36.7% |
| Fixed assets | 21/28 | €7,154 | €4,968 | -€2,186 | -30.6% |
| Tangible fixed assets | 22/27 | €7,154 | €4,968 | -€2,186 | -30.6% |
| Furniture and vehicles | 24 | €7,154 | €4,968 | -€2,186 | -30.6% |
| Current assets | 29/58 | €100,055 | €141,534 | +€41,479 | +41.5% |
| Amounts receivable within one year | 40/41 | €98,485 | €140,755 | +€42,270 | +42.9% |
| Trade receivables | 40 | €31,004 | €20,314 | -€10,691 | -34.5% |
| Other amounts receivable | 41 | €67,480 | €120,441 | +€52,961 | +78.5% |
| Cash at bank and in hand | 54/58 | €1,570 | €779 | -€791 | -50.4% |
| Total equity and liabilities | 10/49 | €107,208 | €146,502 | +€39,293 | +36.7% |
| Equity | 10/15 | €28,734 | €58,265 | +€29,531 | +103% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,734 | €48,265 | +€29,531 | +158% |
| Amounts payable | 17/49 | €78,474 | €88,236 | +€9,762 | +12.4% |
| Amounts payable within one year | 42/48 | €78,474 | €88,236 | +€9,762 | +12.4% |
| Trade debts | 44 | €40,503 | €11,725 | -€28,778 | -71.1% |
| Suppliers | 440/4 | €40,503 | €11,725 | -€28,778 | -71.1% |
| Taxes, remuneration and social security | 45 | €37,971 | €76,511 | +€38,540 | +102% |
| Taxes | 450/3 | €37,971 | €76,511 | +€38,540 | +102% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,005 | €3,581 | +€576 | +19.2% |
| Other operating charges | 640/8 | €3,300 | €2,755 | -€545 | -16.5% |
| Gross operating margin | 9900 | €37,276 | €42,262 | +€4,987 | +13.4% |
| Operating profit (loss) | 9901 | €30,971 | €35,926 | +€4,955 | +16.0% |
| Financial income | 75/76B | - | €4,963 | +€4,963 | |
| Recurring financial income | 75 | - | €4,963 | +€4,963 | |
| Financial charges | 65/66B | €3,014 | €3,189 | +€175 | +5.8% |
| Recurring financial charges | 65 | €3,014 | €3,189 | +€175 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €27,957 | €37,700 | +€9,743 | +34.9% |
| Income taxes | 67/77 | €5,734 | €8,169 | +€2,435 | +42.5% |
| Profit (loss) for the period | 9904 | €22,222 | €29,531 | +€7,308 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,222 | €29,531 | +€7,308 | +32.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.