DJC: 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.
DJC
Largest movements
- Receivables within one year +€35,171
up €35,171 (+40.5%), from €86,908 to €122,079
- Tangible fixed assets -€22,716
down €22,716 (-29.6%), from €76,849 to €54,133
of which Furniture and vehicles: -€20,986
- Cash -€11,384
down €11,384 (-27.2%), from €41,918 to €30,534
mainly Receivables within one year (-€35,171) and Tax, wage and social debts (-€16,011)
- Reserves +€29,399
up €29,399 (+24.8%), from €118,696 to €148,095
- Tax, wage and social debts -€16,011
down €16,011 (-53.3%), from €30,029 to €14,018
- Debts after one year -€12,766
down €12,766 (-27.4%), from €46,647 to €33,881
- Depreciation +€6,896
up €6,896 (+43.6%), from €15,821 to €22,716
- Gross operating margin +€6,793
up €6,793 (+10.5%), from €64,444 to €71,237
- Financial income +€1,218
up €1,218 (+27.8%), from €4,384 to €5,602
- Financial charges +€1,215
up €1,215 (+42.7%), from €2,845 to €4,060
- Taxes +€729
up €729 (+5.4%), from €13,588 to €14,317
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 | €208,770 | €210,322 | +€1,552 | +0.7% |
| Fixed assets | 21/28 | €76,849 | €54,133 | -€22,716 | -29.6% |
| Tangible fixed assets | 22/27 | €76,849 | €54,133 | -€22,716 | -29.6% |
| Plant, machinery and equipment | 23 | €2,520 | €1,635 | -€885 | -35.1% |
| Furniture and vehicles | 24 | €72,311 | €51,325 | -€20,986 | -29.0% |
| Other tangible fixed assets | 26 | €2,018 | €1,173 | -€845 | -41.9% |
| Current assets | 29/58 | €131,921 | €156,190 | +€24,268 | +18.4% |
| Amounts receivable within one year | 40/41 | €86,908 | €122,079 | +€35,171 | +40.5% |
| Other amounts receivable | 41 | €86,908 | €122,079 | +€35,171 | +40.5% |
| Cash at bank and in hand | 54/58 | €41,918 | €30,534 | -€11,384 | -27.2% |
| Deferred charges and accrued income | 490/1 | €3,095 | €3,576 | +€481 | +15.6% |
| Total equity and liabilities | 10/49 | €208,770 | €210,322 | +€1,552 | +0.7% |
| Equity | 10/15 | €119,696 | €149,095 | +€29,399 | +24.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €118,696 | €148,095 | +€29,399 | +24.8% |
| Distributable reserves | 133 | €118,696 | €148,095 | +€29,399 | +24.8% |
| Amounts payable | 17/49 | €89,074 | €61,227 | -€27,847 | -31.3% |
| Amounts payable after more than one year | 17 | €46,647 | €33,881 | -€12,766 | -27.4% |
| Financial debts | 170/4 | €46,647 | €33,881 | -€12,766 | -27.4% |
| Amounts payable within one year | 42/48 | €42,427 | €27,326 | -€15,101 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €12,339 | €12,766 | +€427 | +3.5% |
| Trade debts | 44 | €59 | €542 | +€484 | +825.5% |
| Suppliers | 440/4 | €59 | €542 | +€484 | +825.5% |
| Taxes, remuneration and social security | 45 | €30,029 | €14,018 | -€16,011 | -53.3% |
| Taxes | 450/3 | €30,029 | €14,018 | -€16,011 | -53.3% |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Remuneration, social security and pensions | 62 | €4,994 | €4,936 | -€58 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,821 | €22,716 | +€6,896 | +43.6% |
| Other operating charges | 640/8 | €1,242 | €1,412 | +€170 | +13.7% |
| Gross operating margin | 9900 | €64,444 | €71,237 | +€6,793 | +10.5% |
| Operating profit (loss) | 9901 | €42,388 | €42,174 | -€214 | -0.5% |
| Financial income | 75/76B | €4,384 | €5,602 | +€1,218 | +27.8% |
| Recurring financial income | 75 | €4,384 | €5,602 | +€1,218 | +27.8% |
| Financial charges | 65/66B | €2,845 | €4,060 | +€1,215 | +42.7% |
| Recurring financial charges | 65 | €2,845 | €4,060 | +€1,215 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €43,927 | €43,716 | -€211 | -0.5% |
| Income taxes | 67/77 | €13,588 | €14,317 | +€729 | +5.4% |
| Profit (loss) for the period | 9904 | €30,339 | €29,399 | -€940 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,339 | €29,399 | -€940 | -3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.