DJC CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets -€113,901
down €113,901 (-99.8%), from €114,139 to €238
of which Land and buildings: -€69,615
- Cash -€5,366
down €5,366 (-43.1%), from €12,442 to €7,077
mainly Trade debts (-€47,848) and Net result for the year (-€31,245)
- Receivables within one year +€3,408
up €3,408 (+60.6%), from €5,626 to €9,034
of which Trade receivables: +€3,725
- Formation expenses -€1,732
no longer reported in 2025 (was €1,732)
- Trade debts -€47,848
down €47,848 (-78.1%), from €61,226 to €13,379
- Profit (loss) carried forward -€31,245
down €31,245 (-101.6%), from -€30,746 to -€61,991
- Debts after one year -€27,296
down €27,296 (-39.4%), from €69,239 to €41,943
of which Financial debts: -€62,080
- Current portion of long-term debt -€11,199
no longer reported in 2025 (was €11,199)
- Staff costs +€33,622
up €33,622 (+111.5%), from €30,159 to €63,780
- Gross operating margin -€21,979
down €21,979 (-31.8%), from €69,204 to €47,225
- Other operating charges -€15,161
down €15,161 (-91.7%), from €16,541 to €1,380
- Depreciation -€6,514
down €6,514 (-98.9%), from €6,590 to €76
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 | €133,940 | €16,575 | -€117,365 | -87.6% |
| Formation expenses | 20 | €1,732 | - | -€1,732 | |
| Fixed assets | 21/28 | €114,139 | €238 | -€113,901 | -99.8% |
| Tangible fixed assets | 22/27 | €114,139 | €238 | -€113,901 | -99.8% |
| Land and buildings | 22 | €69,615 | - | -€69,615 | |
| Plant, machinery and equipment | 23 | €4,268 | - | -€4,268 | |
| Furniture and vehicles | 24 | €40,256 | €238 | -€40,017 | -99.4% |
| Current assets | 29/58 | €18,068 | €16,337 | -€1,732 | -9.6% |
| Amounts receivable within one year | 40/41 | €5,626 | €9,034 | +€3,408 | +60.6% |
| Trade receivables | 40 | €5,309 | €9,034 | +€3,725 | +70.2% |
| Other amounts receivable | 41 | €317 | - | -€317 | |
| Cash at bank and in hand | 54/58 | €12,442 | €7,077 | -€5,366 | -43.1% |
| Deferred charges and accrued income | 490/1 | - | €226 | +€226 | |
| Total equity and liabilities | 10/49 | €133,940 | €16,575 | -€117,365 | -87.6% |
| Equity | 10/15 | -€10,286 | -€41,531 | -€31,245 | -303.8% |
| Reserves | 13 | €20,460 | €20,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,460 | €20,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,746 | -€61,991 | -€31,245 | -101.6% |
| Amounts payable | 17/49 | €144,226 | €58,106 | -€86,120 | -59.7% |
| Amounts payable after more than one year | 17 | €69,239 | €41,943 | -€27,296 | -39.4% |
| Financial debts | 170/4 | €69,239 | €7,159 | -€62,080 | -89.7% |
| Trade debts | 175 | - | €34,784 | +€34,784 | |
| Amounts payable within one year | 42/48 | €74,689 | €16,163 | -€58,526 | -78.4% |
| Current portion of amounts payable after more than one year | 42 | €11,199 | - | -€11,199 | |
| Trade debts | 44 | €61,226 | €13,379 | -€47,848 | -78.1% |
| Suppliers | 440/4 | €61,226 | €13,379 | -€47,848 | -78.1% |
| Taxes, remuneration and social security | 45 | €2,263 | €2,784 | +€521 | +23.0% |
| Taxes | 450/3 | €1,972 | €2,657 | +€685 | +34.7% |
| Remuneration and social security | 454/9 | €291 | €127 | -€164 | -56.5% |
| Accrued charges and deferred income | 492/3 | €298 | - | -€298 | |
| Remuneration, social security and pensions | 62 | €30,159 | €63,780 | +€33,622 | +111.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,590 | €76 | -€6,514 | -98.9% |
| Other operating charges | 640/8 | €16,541 | €1,380 | -€15,161 | -91.7% |
| Non-recurring operating charges | 66A | €11,686 | €10,058 | -€1,629 | -13.9% |
| Gross operating margin | 9900 | €69,204 | €47,225 | -€21,979 | -31.8% |
| Operating profit (loss) | 9901 | €4,229 | -€28,068 | -€32,296 | |
| Financial income | 75/76B | - | €124 | +€124 | |
| Recurring financial income | 75 | - | €124 | +€124 | |
| Non-recurring financial income | 76B | - | €124 | +€124 | |
| Financial charges | 65/66B | €3,243 | €2,945 | -€298 | -9.2% |
| Recurring financial charges | 65 | €3,243 | €2,945 | -€298 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €986 | -€30,889 | -€31,875 | |
| Income taxes | 67/77 | €348 | €356 | +€7 | +2.1% |
| Profit (loss) for the period | 9904 | €637 | -€31,245 | -€31,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €637 | -€31,245 | -€31,882 |
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 30 September 2026 via checked.be.