DJ'S: 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'S
Largest movements
- Cash +€61,622
up €61,622 (+99.4%), from €62,007 to €123,629
mainly Net result for the year (+€42,073) and Tax, wage and social debts (+€18,666)
- Financial fixed assets +€2,500
new in 2025: €2,500
- Reserves +€43,980
up €43,980 (+75.9%), from €57,936 to €101,916
of which Distributable reserves: +€45,839
- Tax, wage and social debts +€18,666
up €18,666 (+333.8%), from €5,592 to €24,257
- Advances received +€3,300
up €3,300 (+227.6%), from €1,450 to €4,750
- Other debts +€2,181
new in 2025: €2,181
- Profit (loss) carried forward -€1,907
no longer reported in 2025 (was €1,907)
- Gross operating margin +€60,519
up €60,519 (+270.2%), from €22,398 to €82,918
- Taxes +€18,676
up €18,676 (+473.5%), from €3,944 to €22,620
- Financial charges +€6,563
up €6,563 (+245.4%), from €2,674 to €9,238
- Depreciation +€1,629
up €1,629 (+34.0%), from €4,798 to €6,427
- Other operating charges +€1,187
up €1,187 (+65.5%), from €1,812 to €2,999
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 | €95,486 | €161,057 | +€65,572 | +68.7% |
| Fixed assets | 21/28 | €17,374 | €20,748 | +€3,374 | +19.4% |
| Tangible fixed assets | 22/27 | €17,374 | €18,248 | +€874 | +5.0% |
| Plant, machinery and equipment | 23 | €10,216 | €8,144 | -€2,071 | -20.3% |
| Furniture and vehicles | 24 | €7,158 | €10,103 | +€2,945 | +41.1% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €78,112 | €140,310 | +€62,198 | +79.6% |
| Amounts receivable within one year | 40/41 | €10,053 | €11,445 | +€1,392 | +13.8% |
| Trade receivables | 40 | €7,711 | €11,445 | +€3,733 | +48.4% |
| Other amounts receivable | 41 | €2,341 | - | -€2,341 | |
| Cash at bank and in hand | 54/58 | €62,007 | €123,629 | +€61,622 | +99.4% |
| Deferred charges and accrued income | 490/1 | €6,052 | €5,236 | -€816 | -13.5% |
| Total equity and liabilities | 10/49 | €95,486 | €161,057 | +€65,572 | +68.7% |
| Equity | 10/15 | €78,434 | €120,508 | +€42,073 | +53.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,936 | €101,916 | +€43,980 | +75.9% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €56,076 | €101,916 | +€45,839 | +81.7% |
| Profit (loss) carried forward | 14 | €1,907 | - | -€1,907 | |
| Amounts payable | 17/49 | €17,052 | €40,550 | +€23,498 | +137.8% |
| Amounts payable within one year | 42/48 | €8,501 | €31,715 | +€23,215 | +273.1% |
| Financial debts | 43 | - | €123 | +€123 | |
| Credit institutions | 430/8 | - | €123 | +€123 | |
| Trade debts | 44 | €1,459 | €404 | -€1,055 | -72.3% |
| Suppliers | 440/4 | €1,459 | €404 | -€1,055 | -72.3% |
| Advances received on contracts in progress | 46 | €1,450 | €4,750 | +€3,300 | +227.6% |
| Taxes, remuneration and social security | 45 | €5,592 | €24,257 | +€18,666 | +333.8% |
| Taxes | 450/3 | €5,592 | €24,257 | +€18,666 | +333.8% |
| Other amounts payable | 47/48 | - | €2,181 | +€2,181 | |
| Accrued charges and deferred income | 492/3 | €8,551 | €8,834 | +€283 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,798 | €6,427 | +€1,629 | +34.0% |
| Other operating charges | 640/8 | €1,812 | €2,999 | +€1,187 | +65.5% |
| Gross operating margin | 9900 | €22,398 | €82,918 | +€60,519 | +270.2% |
| Operating profit (loss) | 9901 | €15,789 | €73,492 | +€57,703 | +365.5% |
| Financial income | 75/76B | €343 | €440 | +€97 | +28.2% |
| Recurring financial income | 75 | €343 | €440 | +€97 | +28.2% |
| Financial charges | 65/66B | €2,674 | €9,238 | +€6,563 | +245.4% |
| Recurring financial charges | 65 | €2,674 | €9,238 | +€6,563 | +245.4% |
| Profit (loss) for the period before taxes | 9903 | €13,457 | €64,693 | +€51,236 | +380.7% |
| Income taxes | 67/77 | €3,944 | €22,620 | +€18,676 | +473.5% |
| Profit (loss) for the period | 9904 | €9,513 | €42,073 | +€32,561 | +342.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,513 | €42,073 | +€32,561 | +342.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.