DJ SERVICE: 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 SERVICE
Largest movements
- Cash +€22,096
up €22,096 (+29.7%), from €74,302 to €96,398
mainly Net result for the year (+€91,516) and Other debts (+€50,000)
- Receivables within one year +€2,680
up €2,680 (+12.0%), from €22,341 to €25,022
of which Trade receivables: +€3,320
- Tangible fixed assets -€1,408
down €1,408 (-20.1%), from €7,007 to €5,599
- Other debts +€50,000
new in 2025: €50,000
- Tax, wage and social debts -€36,839
down €36,839 (-46.2%), from €79,717 to €42,878
- Trade debts +€12,085
up €12,085 (+112%), from €10,751 to €22,836
- Accrued charges and deferred income -€2,678
down €2,678 (-69.1%), from €3,878 to €1,200
- Profit (loss) carried forward +€1,516
up €1,516 (+39.9%), from €3,802 to €5,317
- Gross operating margin +€35,859
up €35,859 (+40.1%), from €89,351 to €125,210
- Financial income -€10,784
down €10,784 (-98.0%), from €11,008 to €224
- Taxes +€5,433
up €5,433 (+24.7%), from €21,967 to €27,400
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 | €104,148 | €128,232 | +€24,084 | +23.1% |
| Fixed assets | 21/28 | €7,007 | €5,599 | -€1,408 | -20.1% |
| Tangible fixed assets | 22/27 | €7,007 | €5,599 | -€1,408 | -20.1% |
| Furniture and vehicles | 24 | €7,007 | €5,599 | -€1,408 | -20.1% |
| Current assets | 29/58 | €97,141 | €122,633 | +€25,492 | +26.2% |
| Amounts receivable within one year | 40/41 | €22,341 | €25,022 | +€2,680 | +12.0% |
| Trade receivables | 40 | €19,322 | €22,642 | +€3,320 | +17.2% |
| Other amounts receivable | 41 | €3,019 | €2,379 | -€640 | -21.2% |
| Cash at bank and in hand | 54/58 | €74,302 | €96,398 | +€22,096 | +29.7% |
| Deferred charges and accrued income | 490/1 | €497 | €1,213 | +€716 | +144% |
| Total equity and liabilities | 10/49 | €104,148 | €128,232 | +€24,084 | +23.1% |
| Equity | 10/15 | €9,802 | €11,317 | +€1,516 | +15.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,802 | €5,317 | +€1,516 | +39.9% |
| Amounts payable | 17/49 | €94,346 | €116,914 | +€22,569 | +23.9% |
| Amounts payable within one year | 42/48 | €90,468 | €115,714 | +€25,246 | +27.9% |
| Trade debts | 44 | €10,751 | €22,836 | +€12,085 | +112% |
| Suppliers | 440/4 | €10,751 | €22,836 | +€12,085 | +112% |
| Taxes, remuneration and social security | 45 | €79,717 | €42,878 | -€36,839 | -46.2% |
| Taxes | 450/3 | €79,717 | €42,878 | -€36,839 | -46.2% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | €3,878 | €1,200 | -€2,678 | -69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,814 | €3,604 | -€210 | -5.5% |
| Other operating charges | 640/8 | €2,216 | €2,596 | +€380 | +17.2% |
| Gross operating margin | 9900 | €89,351 | €125,210 | +€35,859 | +40.1% |
| Operating profit (loss) | 9901 | €83,321 | €119,010 | +€35,689 | +42.8% |
| Financial income | 75/76B | €11,008 | €224 | -€10,784 | -98.0% |
| Recurring financial income | 75 | €11,008 | €224 | -€10,784 | -98.0% |
| Financial charges | 65/66B | €561 | €318 | -€242 | -43.3% |
| Recurring financial charges | 65 | €561 | €318 | -€242 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €93,769 | €118,916 | +€25,147 | +26.8% |
| Income taxes | 67/77 | €21,967 | €27,400 | +€5,433 | +24.7% |
| Profit (loss) for the period | 9904 | €71,802 | €91,516 | +€19,714 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,802 | €91,516 | +€19,714 | +27.5% |
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.