DJ Consultancy: what changed
Two fiscal 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 Consultancy
Largest movements
- Cash +€33,742
up €33,742 (+107.6%), from €31,371 to €65,113
mainly Depreciation (+€18,546) and Net result for the year (+€15,806)
- Tangible fixed assets -€16,810
down €16,810 (-24.2%), from €69,484 to €52,674
of which Furniture and vehicles: -€16,680
- Receivables within one year -€8,695
down €8,695 (-31.8%), from €27,340 to €18,645
of which Other amounts receivable: -€8,757
- Reserves +€15,806
up €15,806 (+27.2%), from €58,037 to €73,844
- Debts after one year -€15,191
down €15,191 (-34.0%), from €44,662 to €29,471
- Trade debts +€2,798
up €2,798 (+146.5%), from €1,910 to €4,707
- Tax, wage and social debts +€2,471
up €2,471 (+93.1%), from €2,655 to €5,127
- Current portion of long-term debt +€1,985
up €1,985 (+13.6%), from €14,597 to €16,582
- Gross operating margin +€19,947
up €19,947 (+81.4%), from €24,497 to €44,444
- Taxes +€5,427
up €5,427 (+206.8%), from €2,624 to €8,051
- Financial charges -€878
down €878 (-26.9%), from €3,261 to €2,383
- Depreciation +€487
up €487 (+2.7%), from €18,058 to €18,546
- Other operating charges +€481
up €481 (+99.5%), from €484 to €965
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 | €129,922 | €137,791 | +€7,869 | +6.1% |
| Fixed assets | 21/28 | €69,484 | €52,674 | -€16,810 | -24.2% |
| Tangible fixed assets | 22/27 | €69,484 | €52,674 | -€16,810 | -24.2% |
| Furniture and vehicles | 24 | €68,395 | €51,715 | -€16,680 | -24.4% |
| Other tangible fixed assets | 26 | €1,089 | €959 | -€131 | -12.0% |
| Current assets | 29/58 | €60,438 | €85,117 | +€24,679 | +40.8% |
| Amounts receivable within one year | 40/41 | €27,340 | €18,645 | -€8,695 | -31.8% |
| Trade receivables | 40 | €5,038 | €5,100 | +€62 | +1.2% |
| Other amounts receivable | 41 | €22,302 | €13,545 | -€8,757 | -39.3% |
| Cash at bank and in hand | 54/58 | €31,371 | €65,113 | +€33,742 | +107.6% |
| Deferred charges and accrued income | 490/1 | €1,727 | €1,359 | -€368 | -21.3% |
| Total equity and liabilities | 10/49 | €129,922 | €137,791 | +€7,869 | +6.1% |
| Equity | 10/15 | €66,097 | €81,904 | +€15,806 | +23.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €58,037 | €73,844 | +€15,806 | +27.2% |
| Distributable reserves | 133 | €58,037 | €73,844 | +€15,806 | +27.2% |
| Amounts payable | 17/49 | €63,825 | €55,887 | -€7,938 | -12.4% |
| Amounts payable after more than one year | 17 | €44,662 | €29,471 | -€15,191 | -34.0% |
| Financial debts | 170/4 | €44,662 | €29,471 | -€15,191 | -34.0% |
| Amounts payable within one year | 42/48 | €19,163 | €26,416 | +€7,253 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €14,597 | €16,582 | +€1,985 | +13.6% |
| Trade debts | 44 | €1,910 | €4,707 | +€2,798 | +146.5% |
| Suppliers | 440/4 | €1,910 | €4,707 | +€2,798 | +146.5% |
| Taxes, remuneration and social security | 45 | €2,655 | €5,127 | +€2,471 | +93.1% |
| Taxes | 450/3 | €2,655 | €5,127 | +€2,471 | +93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,058 | €18,546 | +€487 | +2.7% |
| Other operating charges | 640/8 | €484 | €965 | +€481 | +99.5% |
| Gross operating margin | 9900 | €24,497 | €44,444 | +€19,947 | +81.4% |
| Operating profit (loss) | 9901 | €5,955 | €24,933 | +€18,979 | +318.7% |
| Financial income | 75/76B | €1,293 | €1,308 | +€15 | +1.2% |
| Recurring financial income | 75 | €1,293 | €1,308 | +€15 | +1.2% |
| Financial charges | 65/66B | €3,261 | €2,383 | -€878 | -26.9% |
| Recurring financial charges | 65 | €3,261 | €2,383 | -€878 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €3,987 | €23,858 | +€19,871 | +498.4% |
| Income taxes | 67/77 | €2,624 | €8,051 | +€5,427 | +206.8% |
| Profit (loss) for the period | 9904 | €1,362 | €15,806 | +€14,444 | +1060.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,362 | €15,806 | +€14,444 | +1060.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.