DJA REVISION: 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.
DJA REVISION
Largest movements
- Cash +€30,884
up €30,884 (+54.0%), from €57,217 to €88,101
mainly Other debts (+€120,000) and Net result for the year (+€37,307)
- Receivables within one year +€25,367
up €25,367 (+54.2%), from €46,768 to €72,136
of which Other amounts receivable: +€15,963
- Deferred charges and accrued income -€3,663
down €3,663 (-32.8%), from €11,157 to €7,494
- Other debts +€120,000
new in 2025: €120,000
- Profit (loss) carried forward -€82,693
down €82,693 (-82.2%), from €100,639 to €17,946
- Tax, wage and social debts +€15,989
up €15,989 (+121%), from €13,242 to €29,231
- Gross operating margin +€7,508
up €7,508 (+19.0%), from €39,558 to €47,065
- Taxes +€2,328
up €2,328 (+30.3%), from €7,672 to €10,000
- Other operating charges -€1,582
down €1,582 (-92.6%), from €1,708 to €127
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 | €116,869 | €169,104 | +€52,236 | +44.7% |
| Fixed assets | 21/28 | €1,726 | €1,374 | -€353 | -20.4% |
| Tangible fixed assets | 22/27 | €1,726 | €1,374 | -€353 | -20.4% |
| Furniture and vehicles | 24 | €133 | - | -€133 | |
| Other tangible fixed assets | 26 | €1,593 | €1,374 | -€220 | -13.8% |
| Current assets | 29/58 | €115,142 | €167,731 | +€52,588 | +45.7% |
| Amounts receivable within one year | 40/41 | €46,768 | €72,136 | +€25,367 | +54.2% |
| Trade receivables | 40 | €18,600 | €28,004 | +€9,405 | +50.6% |
| Other amounts receivable | 41 | €28,169 | €44,132 | +€15,963 | +56.7% |
| Cash at bank and in hand | 54/58 | €57,217 | €88,101 | +€30,884 | +54.0% |
| Deferred charges and accrued income | 490/1 | €11,157 | €7,494 | -€3,663 | -32.8% |
| Total equity and liabilities | 10/49 | €116,869 | €169,104 | +€52,236 | +44.7% |
| Equity | 10/15 | €101,139 | €18,446 | -€82,693 | -81.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,639 | €17,946 | -€82,693 | -82.2% |
| Amounts payable | 17/49 | €15,730 | €150,658 | +€134,928 | +858% |
| Amounts payable within one year | 42/48 | €15,730 | €150,658 | +€134,928 | +858% |
| Trade debts | 44 | €2,488 | €1,427 | -€1,060 | -42.6% |
| Suppliers | 440/4 | €2,488 | €1,427 | -€1,060 | -42.6% |
| Taxes, remuneration and social security | 45 | €13,242 | €29,231 | +€15,989 | +121% |
| Taxes | 450/3 | €13,242 | €29,231 | +€15,989 | +121% |
| Other amounts payable | 47/48 | - | €120,000 | +€120,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €353 | -€5 | -1.3% |
| Other operating charges | 640/8 | €1,708 | €127 | -€1,582 | -92.6% |
| Gross operating margin | 9900 | €39,558 | €47,065 | +€7,508 | +19.0% |
| Operating profit (loss) | 9901 | €37,492 | €46,586 | +€9,094 | +24.3% |
| Financial income | 75/76B | €576 | €888 | +€312 | +54.2% |
| Recurring financial income | 75 | €576 | €888 | +€312 | +54.2% |
| Financial charges | 65/66B | €135 | €166 | +€31 | +22.9% |
| Recurring financial charges | 65 | €135 | €166 | +€31 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €37,933 | €47,307 | +€9,375 | +24.7% |
| Income taxes | 67/77 | €7,672 | €10,000 | +€2,328 | +30.3% |
| Profit (loss) for the period | 9904 | €30,261 | €37,307 | +€7,046 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,261 | €37,307 | +€7,046 | +23.3% |
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 22 October 2026 via checked.be.