DJC Advisory: 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.
DJC Advisory
Largest movements
- Current investments +€280,225
up €280,225 (+2802.2%), from €10,000 to €290,225
- Cash -€79,346
down €79,346 (-24.2%), from €327,430 to €248,084
mainly Current investments (-€280,225) and Contributions, distributions and other (-€38,929)
- Receivables within one year +€34,083
new in 2025: €34,083
- Reserves +€155,144
up €155,144 (+63.8%), from €243,032 to €398,176
- Tax, wage and social debts +€66,655
up €66,655 (+75.0%), from €88,896 to €155,551
- Other debts +€15,280
up €15,280 (+11726.4%), from €130 to €15,410
- Gross operating margin -€63,458
down €63,458 (-19.8%), from €320,582 to €257,124
- Taxes -€15,740
down €15,740 (-21.0%), from €74,903 to €59,163
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 | €346,106 | €578,347 | +€232,241 | +67.1% |
| Fixed assets | 21/28 | €7,533 | €5,955 | -€1,577 | -20.9% |
| Tangible fixed assets | 22/27 | €7,533 | €5,955 | -€1,577 | -20.9% |
| Plant, machinery and equipment | 23 | €7,533 | €5,955 | -€1,577 | -20.9% |
| Current assets | 29/58 | €338,573 | €572,392 | +€233,819 | +69.1% |
| Amounts receivable within one year | 40/41 | - | €34,083 | +€34,083 | |
| Trade receivables | 40 | - | €34,083 | +€34,083 | |
| Current investments | 50/53 | €10,000 | €290,225 | +€280,225 | +2802.2% |
| Cash at bank and in hand | 54/58 | €327,430 | €248,084 | -€79,346 | -24.2% |
| Deferred charges and accrued income | 490/1 | €1,143 | €0 | -€1,143 | -100.0% |
| Total equity and liabilities | 10/49 | €346,106 | €578,347 | +€232,241 | +67.1% |
| Equity | 10/15 | €248,032 | €403,176 | +€155,144 | +62.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €243,032 | €398,176 | +€155,144 | +63.8% |
| Distributable reserves | 133 | €243,032 | €398,176 | +€155,144 | +63.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €98,074 | €175,171 | +€77,098 | +78.6% |
| Amounts payable within one year | 42/48 | €98,074 | €175,171 | +€77,098 | +78.6% |
| Trade debts | 44 | €9,047 | €4,210 | -€4,837 | -53.5% |
| Suppliers | 440/4 | €9,047 | €4,210 | -€4,837 | -53.5% |
| Taxes, remuneration and social security | 45 | €88,896 | €155,551 | +€66,655 | +75.0% |
| Taxes | 450/3 | €88,896 | €155,551 | +€66,655 | +75.0% |
| Other amounts payable | 47/48 | €130 | €15,410 | +€15,280 | +11726.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €354 | €1,577 | +€1,223 | +345.1% |
| Other operating charges | 640/8 | €568 | €311 | -€258 | -45.3% |
| Gross operating margin | 9900 | €320,582 | €257,124 | -€63,458 | -19.8% |
| Operating profit (loss) | 9901 | €319,659 | €255,236 | -€64,423 | -20.2% |
| Financial income | 75/76B | €0 | €226 | +€226 | +753066.7% |
| Recurring financial income | 75 | €0 | €226 | +€226 | +753066.7% |
| Financial charges | 65/66B | €1,725 | €2,227 | +€502 | +29.1% |
| Recurring financial charges | 65 | €1,725 | €2,227 | +€502 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €317,935 | €253,235 | -€64,700 | -20.4% |
| Income taxes | 67/77 | €74,903 | €59,163 | -€15,740 | -21.0% |
| Profit (loss) for the period | 9904 | €243,032 | €194,072 | -€48,960 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €243,032 | €194,072 | -€48,960 | -20.1% |
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 11 October 2026 via checked.be.