DJB & Partners: 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 & Partners
Largest movements
- Cash +€114,662
up €114,662 (+91.7%), from €125,094 to €239,755
mainly Current investments (+€99,029) and Net result for the year (+€8,432)
- Current investments -€99,029
no longer reported in 2025 (was €99,029)
- Profit (loss) carried forward +€8,432
up €8,432 (+5.9%), from €143,389 to €151,821
- Other debts +€6,345
up €6,345 (+6.4%), from €98,836 to €105,181
- Gross operating margin +€10,485
up €10,485 (+175%), from €5,993 to €16,478
- Taxes +€2,218
up €2,218 (+253%), from €876 to €3,094
- Other operating charges +€1,752
up €1,752 (+428%), from €409 to €2,161
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 | €276,066 | €291,171 | +€15,105 | +5.5% |
| Fixed assets | 21/28 | €32,395 | €30,646 | -€1,750 | -5.4% |
| Intangible fixed assets | 21 | €30,000 | €30,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,395 | €646 | -€1,750 | -73.0% |
| Plant, machinery and equipment | 23 | €1,518 | €207 | -€1,311 | -86.4% |
| Furniture and vehicles | 24 | €877 | €439 | -€439 | -50.0% |
| Current assets | 29/58 | €243,671 | €260,525 | +€16,854 | +6.9% |
| Amounts receivable within one year | 40/41 | €19,548 | €20,747 | +€1,199 | +6.1% |
| Trade receivables | 40 | €15,920 | €19,004 | +€3,084 | +19.4% |
| Other amounts receivable | 41 | €3,628 | €1,743 | -€1,885 | -52.0% |
| Current investments | 50/53 | €99,029 | - | -€99,029 | |
| Cash at bank and in hand | 54/58 | €125,094 | €239,755 | +€114,662 | +91.7% |
| Deferred charges and accrued income | 490/1 | - | €23 | +€23 | |
| Total equity and liabilities | 10/49 | €276,066 | €291,171 | +€15,105 | +5.5% |
| Equity | 10/15 | €176,409 | €184,841 | +€8,432 | +4.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,020 | €3,020 | = | 0.0% |
| Distributable reserves | 133 | €3,020 | €3,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,389 | €151,821 | +€8,432 | +5.9% |
| Amounts payable | 17/49 | €99,658 | €106,330 | +€6,673 | +6.7% |
| Amounts payable within one year | 42/48 | €99,658 | €106,330 | +€6,673 | +6.7% |
| Trade debts | 44 | €261 | €330 | +€69 | +26.6% |
| Suppliers | 440/4 | €261 | €330 | +€69 | +26.6% |
| Taxes, remuneration and social security | 45 | €560 | €819 | +€259 | +46.2% |
| Taxes | 450/3 | €560 | €819 | +€259 | +46.2% |
| Other amounts payable | 47/48 | €98,836 | €105,181 | +€6,345 | +6.4% |
| Remuneration, social security and pensions | 62 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,750 | €1,750 | = | 0.0% |
| Other operating charges | 640/8 | €409 | €2,161 | +€1,752 | +428% |
| Gross operating margin | 9900 | €5,993 | €16,478 | +€10,485 | +175% |
| Operating profit (loss) | 9901 | €2,034 | €10,767 | +€8,733 | +429% |
| Financial income | 75/76B | €1,052 | €914 | -€138 | -13.1% |
| Recurring financial income | 75 | €1,052 | €914 | -€138 | -13.1% |
| Financial charges | 65/66B | €141 | €156 | +€15 | +10.7% |
| Recurring financial charges | 65 | €141 | €156 | +€15 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €2,945 | €11,526 | +€8,580 | +291% |
| Income taxes | 67/77 | €876 | €3,094 | +€2,218 | +253% |
| Profit (loss) for the period | 9904 | €2,069 | €8,432 | +€6,363 | +307% |
| Profit (loss) for the period to be appropriated | 9905 | €2,069 | €8,432 | +€6,363 | +307% |
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 30 October 2026 via checked.be.