DJ RECORDSTORE: 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 RECORDSTORE
Largest movements
- Tangible fixed assets -€14,999
down €14,999 (-56.9%), from €26,339 to €11,340
of which Plant, machinery and equipment: -€14,258
- Cash -€8,771
no longer reported in 2025 (was €8,771)
mainly Other debts (-€54,944) and Receivables within one year (-€3,038)
- Receivables within one year +€3,038
up €3,038 (+281.6%), from €1,079 to €4,118
of which Trade receivables: +€3,765
- Deferred charges and accrued income +€735
up €735 (+477.4%), from €154 to €889
- Other debts -€54,944
down €54,944 (-78.8%), from €69,720 to €14,775
- Profit (loss) carried forward +€30,958
up €30,958 (+59.4%), from -€52,161 to -€21,203
- Tax, wage and social debts +€2,258
new in 2025: €2,258
- Trade debts +€1,721
up €1,721 (+933.6%), from €184 to €1,905
- Depreciation -€4,894
down €4,894 (-24.6%), from €19,893 to €14,999
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 | €36,343 | €16,346 | -€19,997 | -55.0% |
| Fixed assets | 21/28 | €26,339 | €11,340 | -€14,999 | -56.9% |
| Tangible fixed assets | 22/27 | €26,339 | €11,340 | -€14,999 | -56.9% |
| Plant, machinery and equipment | 23 | €24,363 | €10,105 | -€14,258 | -58.5% |
| Furniture and vehicles | 24 | €1,976 | €1,235 | -€741 | -37.5% |
| Current assets | 29/58 | €10,004 | €5,006 | -€4,998 | -50.0% |
| Amounts receivable within one year | 40/41 | €1,079 | €4,118 | +€3,038 | +281.6% |
| Trade receivables | 40 | €350 | €4,115 | +€3,765 | +1075.8% |
| Other amounts receivable | 41 | €729 | €2 | -€727 | -99.7% |
| Cash at bank and in hand | 54/58 | €8,771 | - | -€8,771 | |
| Deferred charges and accrued income | 490/1 | €154 | €889 | +€735 | +477.4% |
| Total equity and liabilities | 10/49 | €36,343 | €16,346 | -€19,997 | -55.0% |
| Equity | 10/15 | -€33,561 | -€2,603 | +€30,958 | +92.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,161 | -€21,203 | +€30,958 | +59.4% |
| Amounts payable | 17/49 | €69,904 | €18,949 | -€50,955 | -72.9% |
| Amounts payable within one year | 42/48 | €69,904 | €18,949 | -€50,955 | -72.9% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €184 | €1,905 | +€1,721 | +933.6% |
| Suppliers | 440/4 | €184 | €1,905 | +€1,721 | +933.6% |
| Taxes, remuneration and social security | 45 | - | €2,258 | +€2,258 | |
| Taxes | 450/3 | - | €2,258 | +€2,258 | |
| Other amounts payable | 47/48 | €69,720 | €14,775 | -€54,944 | -78.8% |
| Non-recurring operating income | 76A | €293 | - | -€293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,893 | €14,999 | -€4,894 | -24.6% |
| Other operating charges | 640/8 | €628 | €373 | -€255 | -40.6% |
| Non-recurring operating charges | 66A | €3,210 | - | -€3,210 | |
| Gross operating margin | 9900 | €46,824 | €46,592 | -€231 | -0.5% |
| Operating profit (loss) | 9901 | €23,093 | €31,220 | +€8,127 | +35.2% |
| Financial income | 75/76B | €0 | €9 | +€9 | +45800.0% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +45800.0% |
| Financial charges | 65/66B | €87 | €271 | +€185 | +213.2% |
| Recurring financial charges | 65 | €87 | €271 | +€185 | +213.2% |
| Profit (loss) for the period before taxes | 9903 | €23,007 | €30,958 | +€7,951 | +34.6% |
| Profit (loss) for the period | 9904 | €23,007 | €30,958 | +€7,951 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,007 | €30,958 | +€7,951 | +34.6% |
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 9 October 2026 via checked.be.