DJ.PLACO: 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.PLACO
Largest movements
- Cash -€20,786
down €20,786 (-72.2%), from €28,770 to €7,984
mainly Net result for the year (-€40,110) and Debts after one year (-€7,749)
- Tangible fixed assets -€14,659
down €14,659 (-53.0%), from €27,662 to €13,003
- Receivables within one year -€9,990
down €9,990 (-31.5%), from €31,669 to €21,679
of which Trade receivables: -€18,141
- Profit (loss) carried forward -€40,110
down €40,110 (-98.6%), from €40,684 to €574
- Debts after one year -€7,749
down €7,749 (-37.9%), from €20,426 to €12,678
- Tax, wage and social debts +€6,318
up €6,318 (+61.5%), from €10,270 to €16,588
- Current portion of long-term debt -€3,650
down €3,650 (-32.0%), from €11,398 to €7,749
- Gross operating margin -€38,702
down €38,702, from €24,038 to -€14,664
- Taxes +€4,147
up €4,147 (+100.0%), from €4,147 to €8,294
- Depreciation +€2,904
up €2,904 (+24.7%), from €11,754 to €14,659
- Financial charges +€1,594
new in 2025: €1,594
- Other operating charges +€269
up €269 (+42.7%), from €630 to €899
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 | €88,265 | €42,830 | -€45,435 | -51.5% |
| Fixed assets | 21/28 | €27,826 | €13,167 | -€14,659 | -52.7% |
| Tangible fixed assets | 22/27 | €27,662 | €13,003 | -€14,659 | -53.0% |
| Furniture and vehicles | 24 | €27,662 | €13,003 | -€14,659 | -53.0% |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €60,440 | €29,663 | -€30,777 | -50.9% |
| Amounts receivable within one year | 40/41 | €31,669 | €21,679 | -€9,990 | -31.5% |
| Trade receivables | 40 | €30,615 | €12,473 | -€18,141 | -59.3% |
| Other amounts receivable | 41 | €1,055 | €9,206 | +€8,151 | +772.9% |
| Cash at bank and in hand | 54/58 | €28,770 | €7,984 | -€20,786 | -72.2% |
| Total equity and liabilities | 10/49 | €88,265 | €42,830 | -€45,435 | -51.5% |
| Equity | 10/15 | €40,684 | €574 | -€40,110 | -98.6% |
| Profit (loss) carried forward | 14 | €40,684 | €574 | -€40,110 | -98.6% |
| Amounts payable | 17/49 | €47,581 | €42,256 | -€5,325 | -11.2% |
| Amounts payable after more than one year | 17 | €20,426 | €12,678 | -€7,749 | -37.9% |
| Financial debts | 170/4 | €20,426 | €12,678 | -€7,749 | -37.9% |
| Amounts payable within one year | 42/48 | €27,155 | €29,579 | +€2,423 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €11,398 | €7,749 | -€3,650 | -32.0% |
| Trade debts | 44 | €5,486 | €5,242 | -€244 | -4.5% |
| Suppliers | 440/4 | €5,486 | €5,242 | -€244 | -4.5% |
| Taxes, remuneration and social security | 45 | €10,270 | €16,588 | +€6,318 | +61.5% |
| Taxes | 450/3 | €10,270 | €16,588 | +€6,318 | +61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,754 | €14,659 | +€2,904 | +24.7% |
| Other operating charges | 640/8 | €630 | €899 | +€269 | +42.7% |
| Gross operating margin | 9900 | €24,038 | -€14,664 | -€38,702 | |
| Operating profit (loss) | 9901 | €11,654 | -€30,222 | -€41,876 | |
| Financial charges | 65/66B | - | €1,594 | +€1,594 | |
| Recurring financial charges | 65 | - | €1,594 | +€1,594 | |
| Profit (loss) for the period before taxes | 9903 | €11,654 | -€31,816 | -€43,470 | |
| Income taxes | 67/77 | €4,147 | €8,294 | +€4,147 | +100.0% |
| Profit (loss) for the period | 9904 | €7,507 | -€40,110 | -€47,617 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,507 | -€40,110 | -€47,617 |
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 12 October 2026 via checked.be.