DJ CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€1.0m
up €1.0m (+78,854%), from €1,310 to €1.0m
of which Other amounts receivable: +€1.0m
- Tangible fixed assets -€914,510
down €914,510 (-98.2%), from €931,442 to €16,932
of which Land and buildings: -€901,431
- Stocks and contracts -€315,829
down €315,829 (-100%), from €315,829 to €0
- Current investments +€252,316
up €252,316 (+51.4%), from €490,764 to €743,080
- Cash -€59,514
down €59,514 (-39.7%), from €149,913 to €90,399
mainly Receivables within one year (-€1.0m) and Current investments (-€252,316)
- Reserves +€309,498
up €309,498 (+115%), from €269,762 to €579,260
of which Distributable reserves: +€326,700
- Debts after one year -€246,278
down €246,278 (-96.1%), from €256,278 to €10,000
- Short-term financial debts -€107,263
down €107,263 (-47.7%), from €225,000 to €117,737
- Tax, wage and social debts +€48,048
up €48,048 (+1,596%), from €3,010 to €51,059
- Trade debts +€29,792
up €29,792 (+2,739%), from €1,088 to €30,880
- Gross operating margin +€507,075
up €507,075, from -€3,936 to €503,139
- Taxes +€151,157
up €151,157 (+60,186%), from €251 to €151,408
- Depreciation -€37,985
down €37,985 (-75.5%), from €50,304 to €12,319
- Financial income -€9,232
down €9,232 (-62.5%), from €14,768 to €5,536
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 | €1,893,456 | €1,884,711 | -€8,745 | -0.5% |
| Fixed assets | 21/28 | €931,581 | €16,932 | -€914,649 | -98.2% |
| Tangible fixed assets | 22/27 | €931,442 | €16,932 | -€914,510 | -98.2% |
| Land and buildings | 22 | €901,431 | €0 | -€901,431 | -100% |
| Furniture and vehicles | 24 | €29,251 | €16,932 | -€12,319 | -42.1% |
| Other tangible fixed assets | 26 | €761 | €0 | -€761 | -100% |
| Financial fixed assets | 28 | €139 | €0 | -€139 | -100% |
| Current assets | 29/58 | €961,875 | €1,867,779 | +€905,904 | +94.2% |
| Stocks and contracts in progress | 3 | €315,829 | €0 | -€315,829 | -100% |
| Stocks | 30/36 | €315,829 | €0 | -€315,829 | -100% |
| Amounts receivable within one year | 40/41 | €1,310 | €1,034,300 | +€1.0m | +78,854% |
| Trade receivables | 40 | - | €21,401 | +€21,401 | |
| Other amounts receivable | 41 | €1,310 | €1,012,899 | +€1.0m | +77,221% |
| Current investments | 50/53 | €490,764 | €743,080 | +€252,316 | +51.4% |
| Cash at bank and in hand | 54/58 | €149,913 | €90,399 | -€59,514 | -39.7% |
| Deferred charges and accrued income | 490/1 | €4,059 | €0 | -€4,059 | -100% |
| Total equity and liabilities | 10/49 | €1,893,456 | €1,884,711 | -€8,745 | -0.5% |
| Equity | 10/15 | €1,361,971 | €1,671,485 | +€309,514 | +22.7% |
| Contributions | 10/11 | €12,408 | €12,408 | = | 0.0% |
| Reserves | 13 | €269,762 | €579,260 | +€309,498 | +115% |
| Tax-exempt reserves | 132 | €17,202 | €0 | -€17,202 | -100% |
| Distributable reserves | 133 | €252,560 | €579,260 | +€326,700 | +129% |
| Profit (loss) carried forward | 14 | €1,079,801 | €1,079,817 | +€16 | 0.0% |
| Provisions and deferred taxes | 16 | €11,468 | €0 | -€11,468 | -100% |
| Deferred taxes | 168 | €11,468 | €0 | -€11,468 | -100% |
| Amounts payable | 17/49 | €520,016 | €213,225 | -€306,791 | -59.0% |
| Amounts payable after more than one year | 17 | €256,278 | €10,000 | -€246,278 | -96.1% |
| Financial debts | 170/4 | €256,278 | €10,000 | -€246,278 | -96.1% |
| Amounts payable within one year | 42/48 | €263,738 | €203,225 | -€60,513 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €26,464 | €0 | -€26,464 | -100% |
| Financial debts | 43 | €225,000 | €117,737 | -€107,263 | -47.7% |
| Other loans | 439 | €225,000 | €117,737 | -€107,263 | -47.7% |
| Trade debts | 44 | €1,088 | €30,880 | +€29,792 | +2,739% |
| Suppliers | 440/4 | €1,088 | €30,880 | +€29,792 | +2,739% |
| Taxes, remuneration and social security | 45 | €3,010 | €51,059 | +€48,048 | +1,596% |
| Taxes | 450/3 | €3,010 | €51,059 | +€48,048 | +1,596% |
| Other amounts payable | 47/48 | €8,177 | €3,549 | -€4,627 | -56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,304 | €12,319 | -€37,985 | -75.5% |
| Other operating charges | 640/8 | €6,877 | €6,481 | -€396 | -5.8% |
| Gross operating margin | 9900 | -€3,936 | €503,139 | +€507,075 | |
| Operating profit (loss) | 9901 | -€61,117 | €484,339 | +€545,456 | |
| Financial income | 75/76B | €14,768 | €5,536 | -€9,232 | -62.5% |
| Recurring financial income | 75 | €14,768 | €5,536 | -€9,232 | -62.5% |
| Financial charges | 65/66B | €16,134 | €14,421 | -€1,713 | -10.6% |
| Recurring financial charges | 65 | €16,134 | €14,421 | -€1,713 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€62,483 | €475,454 | +€537,937 | |
| Transfer from deferred taxes | 780 | €2,370 | €11,468 | +€9,098 | +384% |
| Income taxes | 67/77 | €251 | €151,408 | +€151,157 | +60,186% |
| Profit (loss) for the period | 9904 | -€60,364 | €335,514 | +€395,878 | |
| Transfer from tax-exempt reserves | 789 | €3,555 | €17,202 | +€13,647 | +384% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,809 | €352,716 | +€409,525 |
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 18 October 2026 via checked.be.