DJB Consulting: 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.
DJB Consulting
Largest movements
- Cash +€27,346
up €27,346 (+37.7%), from €72,508 to €99,854
mainly Other debts (+€74,641) and Net result for the year (+€59,892)
- Receivables within one year -€9,447
down €9,447 (-38.6%), from €24,447 to €15,000
- Tangible fixed assets +€1,427
up €1,427 (+18.5%), from €7,724 to €9,151
- Profit (loss) carried forward -€75,877
down €75,877 (-88.5%), from €85,769 to €9,892
- Other debts +€74,641
new in 2025: €74,641
- Tax, wage and social debts +€19,435
up €19,435 (+125%), from €15,597 to €35,032
- Gross operating margin +€28,994
up €28,994 (+58.0%), from €49,971 to €78,965
- Taxes +€5,728
up €5,728 (+56.8%), from €10,083 to €15,812
- Financial income +€1,166
up €1,166 (+216%), from €540 to €1,707
of which Non-recurring financial income: +€1,707
- Other operating charges +€972
up €972 (+434%), from €224 to €1,196
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 | €104,679 | €124,005 | +€19,326 | +18.5% |
| Fixed assets | 21/28 | €7,724 | €9,151 | +€1,427 | +18.5% |
| Tangible fixed assets | 22/27 | €7,724 | €9,151 | +€1,427 | +18.5% |
| Furniture and vehicles | 24 | €7,724 | €9,151 | +€1,427 | +18.5% |
| Current assets | 29/58 | €96,954 | €114,854 | +€17,899 | +18.5% |
| Amounts receivable within one year | 40/41 | €24,447 | €15,000 | -€9,447 | -38.6% |
| Other amounts receivable | 41 | €24,447 | €15,000 | -€9,447 | -38.6% |
| Cash at bank and in hand | 54/58 | €72,508 | €99,854 | +€27,346 | +37.7% |
| Total equity and liabilities | 10/49 | €104,679 | €124,005 | +€19,326 | +18.5% |
| Equity | 10/15 | €87,769 | €11,892 | -€75,877 | -86.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,769 | €9,892 | -€75,877 | -88.5% |
| Amounts payable | 17/49 | €16,910 | €112,113 | +€95,203 | +563% |
| Amounts payable within one year | 42/48 | €16,910 | €112,113 | +€95,203 | +563% |
| Trade debts | 44 | €1,313 | €2,439 | +€1,127 | +85.8% |
| Suppliers | 440/4 | €1,313 | €2,439 | +€1,127 | +85.8% |
| Taxes, remuneration and social security | 45 | €15,597 | €35,032 | +€19,435 | +125% |
| Taxes | 450/3 | €15,597 | €35,032 | +€19,435 | +125% |
| Other amounts payable | 47/48 | - | €74,641 | +€74,641 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,318 | €2,814 | +€496 | +21.4% |
| Other operating charges | 640/8 | €224 | €1,196 | +€972 | +434% |
| Gross operating margin | 9900 | €49,971 | €78,965 | +€28,994 | +58.0% |
| Operating profit (loss) | 9901 | €47,429 | €74,955 | +€27,526 | +58.0% |
| Financial income | 75/76B | €540 | €1,707 | +€1,166 | +216% |
| Recurring financial income | 75 | €540 | €1,707 | +€1,166 | +216% |
| Non-recurring financial income | 76B | - | €1,707 | +€1,707 | |
| Financial charges | 65/66B | €1,194 | €957 | -€236 | -19.8% |
| Recurring financial charges | 65 | €1,194 | €957 | -€236 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €46,776 | €75,704 | +€28,928 | +61.8% |
| Income taxes | 67/77 | €10,083 | €15,812 | +€5,728 | +56.8% |
| Profit (loss) for the period | 9904 | €36,692 | €59,892 | +€23,200 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,692 | €59,892 | +€23,200 | +63.2% |
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 14 October 2026 via checked.be.