DJA ENGINEERING & MANAGEMENT: 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.
DJA ENGINEERING & MANAGEMENT
Largest movements
- Cash -€25,791
down €25,791 (-35.7%), from €72,219 to €46,427
mainly Contributions, distributions and other (-€107,509) and Receivables within one year (-€24,167)
- Receivables within one year +€24,167
up €24,167 (+89.2%), from €27,079 to €51,245
of which Trade receivables: +€31,858
- Stocks and contracts +€1,200
up €1,200 (+62.1%), from €1,931 to €3,131
- Other debts +€73,866
new in 2025: €73,866
- Reserves -€71,847
down €71,847 (-87.7%), from €81,965 to €10,118
- Tax, wage and social debts -€1,853
down €1,853 (-18.1%), from €10,213 to €8,360
- Gross operating margin +€18,391
up €18,391 (+60.3%), from €30,497 to €48,888
- Taxes +€2,509
up €2,509 (+36.2%), from €6,927 to €9,436
- Financial charges +€580
up €580 (+42.2%), from €1,373 to €1,953
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 | €104,774 | €104,549 | -€224 | -0.2% |
| Fixed assets | 21/28 | €1,355 | €2,303 | +€949 | +70.0% |
| Tangible fixed assets | 22/27 | €1,355 | €2,303 | +€949 | +70.0% |
| Plant, machinery and equipment | 23 | €1,355 | €516 | -€839 | -61.9% |
| Furniture and vehicles | 24 | €0 | €1,787 | +€1,787 | |
| Current assets | 29/58 | €103,419 | €102,246 | -€1,173 | -1.1% |
| Stocks and contracts in progress | 3 | €1,931 | €3,131 | +€1,200 | +62.1% |
| Stocks | 30/36 | €1,931 | €3,131 | +€1,200 | +62.1% |
| Amounts receivable within one year | 40/41 | €27,079 | €51,245 | +€24,167 | +89.2% |
| Trade receivables | 40 | €18,823 | €50,681 | +€31,858 | +169.2% |
| Other amounts receivable | 41 | €8,256 | €564 | -€7,691 | -93.2% |
| Cash at bank and in hand | 54/58 | €72,219 | €46,427 | -€25,791 | -35.7% |
| Deferred charges and accrued income | 490/1 | €2,191 | €1,442 | -€748 | -34.2% |
| Total equity and liabilities | 10/49 | €104,774 | €104,549 | -€224 | -0.2% |
| Equity | 10/15 | €91,965 | €20,118 | -€71,847 | -78.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €81,965 | €10,118 | -€71,847 | -87.7% |
| Distributable reserves | 133 | €81,965 | €10,118 | -€71,847 | -87.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,808 | €84,431 | +€71,623 | +559.2% |
| Amounts payable within one year | 42/48 | €12,808 | €84,431 | +€71,623 | +559.2% |
| Trade debts | 44 | €2,595 | €2,204 | -€391 | -15.1% |
| Suppliers | 440/4 | €2,595 | €2,204 | -€391 | -15.1% |
| Taxes, remuneration and social security | 45 | €10,213 | €8,360 | -€1,853 | -18.1% |
| Taxes | 450/3 | €10,213 | €8,360 | -€1,853 | -18.1% |
| Other amounts payable | 47/48 | - | €73,866 | +€73,866 | |
| Non-recurring operating income | 76A | €3,719 | €0 | -€3,719 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,349 | €1,134 | -€214 | -15.9% |
| Other operating charges | 640/8 | €1,077 | €702 | -€374 | -34.8% |
| Gross operating margin | 9900 | €30,497 | €48,888 | +€18,391 | +60.3% |
| Operating profit (loss) | 9901 | €28,072 | €47,051 | +€18,979 | +67.6% |
| Financial income | 75/76B | €86 | €0 | -€86 | -100.0% |
| Recurring financial income | 75 | €86 | €0 | -€86 | -100.0% |
| Financial charges | 65/66B | €1,373 | €1,953 | +€580 | +42.2% |
| Recurring financial charges | 65 | €1,373 | €1,953 | +€580 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €26,785 | €45,098 | +€18,313 | +68.4% |
| Income taxes | 67/77 | €6,927 | €9,436 | +€2,509 | +36.2% |
| Profit (loss) for the period | 9904 | €19,858 | €35,662 | +€15,804 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,858 | €35,662 | +€15,804 | +79.6% |
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 28 September 2026 via checked.be.