DJ Consultancy: 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 Consultancy
Largest movements
- Cash +€35,432
up €35,432 (+60.2%), from €58,829 to €94,261
mainly Depreciation (+€24,314) and Net result for the year (+€5,890)
- Tangible fixed assets -€24,314
down €24,314 (-12.6%), from €193,323 to €169,009
- Reserves +€11,547
up €11,547 (+5.2%), from €220,782 to €232,329
of which Distributable reserves: +€11,547
- Revaluation surpluses -€5,657
down €5,657 (-33.5%), from €16,908 to €11,251
- Trade debts +€4,824
up €4,824 (+762%), from €633 to €5,457
- Gross operating margin +€11,632
up €11,632 (+50.4%), from €23,059 to €34,691
- Other operating charges +€2,046
up €2,046 (+113%), from €1,812 to €3,858
- Taxes +€589
new in 2025: €589
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 | €263,501 | €274,803 | +€11,303 | +4.3% |
| Fixed assets | 21/28 | €193,323 | €169,009 | -€24,314 | -12.6% |
| Tangible fixed assets | 22/27 | €193,323 | €169,009 | -€24,314 | -12.6% |
| Land and buildings | 22 | €193,323 | €169,009 | -€24,314 | -12.6% |
| Current assets | 29/58 | €70,178 | €105,794 | +€35,616 | +50.8% |
| Amounts receivable within one year | 40/41 | €11,127 | €11,311 | +€184 | +1.7% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €1,127 | €1,311 | +€184 | +16.3% |
| Cash at bank and in hand | 54/58 | €58,829 | €94,261 | +€35,432 | +60.2% |
| Deferred charges and accrued income | 490/1 | €222 | €222 | = | 0.0% |
| Total equity and liabilities | 10/49 | €263,501 | €274,803 | +€11,303 | +4.3% |
| Equity | 10/15 | €262,368 | €268,258 | +€5,890 | +2.2% |
| Contributions | 10/11 | €24,677 | €24,677 | = | 0.0% |
| Revaluation surpluses | 12 | €16,908 | €11,251 | -€5,657 | -33.5% |
| Reserves | 13 | €220,782 | €232,329 | +€11,547 | +5.2% |
| Non-distributable reserves | 130/1 | €2,468 | €2,468 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,468 | €2,468 | = | 0.0% |
| Distributable reserves | 133 | €218,314 | €229,862 | +€11,547 | +5.3% |
| Amounts payable | 17/49 | €1,133 | €6,546 | +€5,413 | +478% |
| Amounts payable within one year | 42/48 | €633 | €6,046 | +€5,413 | +855% |
| Trade debts | 44 | €633 | €5,457 | +€4,824 | +762% |
| Suppliers | 440/4 | €633 | €5,457 | +€4,824 | +762% |
| Taxes, remuneration and social security | 45 | - | €589 | +€589 | |
| Taxes | 450/3 | - | €589 | +€589 | |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,314 | €24,314 | = | 0.0% |
| Other operating charges | 640/8 | €1,812 | €3,858 | +€2,046 | +113% |
| Gross operating margin | 9900 | €23,059 | €34,691 | +€11,632 | +50.4% |
| Operating profit (loss) | 9901 | -€3,066 | €6,520 | +€9,586 | |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,110 | €6,479 | +€9,589 | |
| Income taxes | 67/77 | - | €589 | +€589 | |
| Profit (loss) for the period | 9904 | -€3,110 | €5,890 | +€9,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,110 | €5,890 | +€9,000 |
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 17 October 2026 via checked.be.