DJ TOIT: 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 TOIT
Largest movements
- Tangible fixed assets +€4,235
up €4,235 (+331%), from €1,281 to €5,516
of which Furniture and vehicles: +€4,584
- Deferred charges and accrued income +€3,546
up €3,546 (+89.9%), from €3,946 to €7,492
- Receivables within one year -€1,356
down €1,356 (-29.1%), from €4,661 to €3,305
of which Other amounts receivable: -€1,356
- Other debts -€7,071
down €7,071 (-43.1%), from €16,391 to €9,320
- Trade debts +€6,044
up €6,044 (+46.5%), from €12,998 to €19,042
- Contributions +€5,000
up €5,000 (+80.6%), from €6,200 to €11,200
- Short-term financial debts +€1,437
up €1,437 (+193%), from €744 to €2,180
- Tax, wage and social debts +€790
up €790 (+594%), from €133 to €923
- Gross operating margin +€22,269
up €22,269, from -€16,958 to €5,311
- Financial charges +€2,327
up €2,327 (+142%), from €1,635 to €3,962
of which Non-recurring financial charges: +€2,353
- Taxes +€923
new in 2023: €923
- Depreciation -€207
down €207 (-20.8%), from €991 to €784
- Staff costs -€179
no longer reported in 2023 (was €179)
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,888 | €16,313 | +€6,425 | +65.0% |
| Fixed assets | 21/28 | €1,281 | €5,516 | +€4,235 | +331% |
| Tangible fixed assets | 22/27 | €1,281 | €5,516 | +€4,235 | +331% |
| Plant, machinery and equipment | 23 | €1,129 | €780 | -€349 | -30.9% |
| Furniture and vehicles | 24 | €152 | €4,736 | +€4,584 | +3,022% |
| Current assets | 29/58 | €8,607 | €10,797 | +€2,190 | +25.4% |
| Amounts receivable within one year | 40/41 | €4,661 | €3,305 | -€1,356 | -29.1% |
| Trade receivables | 40 | €553 | €553 | = | 0.0% |
| Other amounts receivable | 41 | €4,108 | €2,752 | -€1,356 | -33.0% |
| Deferred charges and accrued income | 490/1 | €3,946 | €7,492 | +€3,546 | +89.9% |
| Total equity and liabilities | 10/49 | €9,888 | €16,313 | +€6,425 | +65.0% |
| Equity | 10/15 | -€20,379 | -€15,153 | +€5,226 | +25.6% |
| Contributions | 10/11 | €6,200 | €11,200 | +€5,000 | +80.6% |
| Reserves | 13 | €439 | €439 | = | 0.0% |
| Distributable reserves | 133 | €439 | €439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,018 | -€26,792 | +€226 | +0.8% |
| Amounts payable | 17/49 | €30,267 | €31,466 | +€1,199 | +4.0% |
| Amounts payable within one year | 42/48 | €30,267 | €31,466 | +€1,199 | +4.0% |
| Financial debts | 43 | €744 | €2,180 | +€1,437 | +193% |
| Credit institutions | 430/8 | €744 | €2,180 | +€1,437 | +193% |
| Trade debts | 44 | €12,998 | €19,042 | +€6,044 | +46.5% |
| Suppliers | 440/4 | €12,998 | €19,042 | +€6,044 | +46.5% |
| Taxes, remuneration and social security | 45 | €133 | €923 | +€790 | +594% |
| Taxes | 450/3 | €133 | €923 | +€790 | +594% |
| Other amounts payable | 47/48 | €16,391 | €9,320 | -€7,071 | -43.1% |
| Remuneration, social security and pensions | 62 | €179 | - | -€179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €784 | -€207 | -20.8% |
| Other operating charges | 640/8 | €730 | €646 | -€84 | -11.5% |
| Non-recurring operating charges | 66A | €1,034 | - | -€1,034 | |
| Gross operating margin | 9900 | -€16,958 | €5,311 | +€22,269 | |
| Operating profit (loss) | 9901 | -€19,890 | €3,881 | +€23,772 | |
| Financial income | 75/76B | €1,268 | €1,230 | -€38 | -3.0% |
| Recurring financial income | 75 | €232 | €1,230 | +€998 | +430% |
| Non-recurring financial income | 76B | €1,036 | - | -€1,036 | |
| Financial charges | 65/66B | €1,635 | €3,962 | +€2,327 | +142% |
| Recurring financial charges | 65 | €1,635 | €1,610 | -€25 | -1.6% |
| Non-recurring financial charges | 66B | - | €2,353 | +€2,353 | |
| Profit (loss) for the period before taxes | 9903 | -€20,257 | €1,149 | +€21,406 | |
| Income taxes | 67/77 | - | €923 | +€923 | |
| Profit (loss) for the period | 9904 | -€20,257 | €226 | +€20,483 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,257 | €226 | +€20,483 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.