DJC 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.
DJC PARTNERS
Largest movements
- Cash +€91,457
up €91,457 (+83.8%), from €109,145 to €200,602
mainly Net result for the year (+€71,924) and Depreciation (+€10,852)
- Tangible fixed assets -€9,488
down €9,488 (-32.6%), from €29,087 to €19,600
of which Furniture and vehicles: -€6,963
- Receivables within one year -€7,805
down €7,805 (-50.9%), from €15,337 to €7,532
- Financial fixed assets -€2,400
no longer reported in 2025 (was €2,400)
- Reserves +€71,924
up €71,924 (+71.0%), from €101,269 to €173,193
- Gross operating margin -€9,229
down €9,229 (-7.0%), from €132,478 to €123,249
- Depreciation +€3,404
up €3,404 (+45.7%), from €7,447 to €10,852
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 | €157,244 | €228,631 | +€71,387 | +45.4% |
| Fixed assets | 21/28 | €31,487 | €19,600 | -€11,888 | -37.8% |
| Tangible fixed assets | 22/27 | €29,087 | €19,600 | -€9,488 | -32.6% |
| Plant, machinery and equipment | 23 | €4,711 | €2,715 | -€1,996 | -42.4% |
| Furniture and vehicles | 24 | €23,452 | €16,489 | -€6,963 | -29.7% |
| Other tangible fixed assets | 26 | €924 | €396 | -€528 | -57.2% |
| Financial fixed assets | 28 | €2,400 | - | -€2,400 | |
| Current assets | 29/58 | €125,757 | €209,032 | +€83,275 | +66.2% |
| Amounts receivable within one year | 40/41 | €15,337 | €7,532 | -€7,805 | -50.9% |
| Trade receivables | 40 | €15,337 | €7,532 | -€7,805 | -50.9% |
| Cash at bank and in hand | 54/58 | €109,145 | €200,602 | +€91,457 | +83.8% |
| Deferred charges and accrued income | 490/1 | €1,275 | €898 | -€378 | -29.6% |
| Total equity and liabilities | 10/49 | €157,244 | €228,631 | +€71,387 | +45.4% |
| Equity | 10/15 | €111,079 | €183,004 | +€71,924 | +64.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €101,269 | €173,193 | +€71,924 | +71.0% |
| Distributable reserves | 133 | €101,269 | €173,193 | +€71,924 | +71.0% |
| Profit (loss) carried forward | 14 | €6,810 | €6,810 | = | 0.0% |
| Amounts payable | 17/49 | €46,165 | €45,628 | -€537 | -1.2% |
| Amounts payable within one year | 42/48 | €46,051 | €45,488 | -€563 | -1.2% |
| Trade debts | 44 | - | €57 | +€57 | |
| Suppliers | 440/4 | - | €57 | +€57 | |
| Taxes, remuneration and social security | 45 | €40,452 | €41,823 | +€1,370 | +3.4% |
| Taxes | 450/3 | €40,452 | €41,823 | +€1,370 | +3.4% |
| Other amounts payable | 47/48 | €5,599 | €3,609 | -€1,990 | -35.5% |
| Accrued charges and deferred income | 492/3 | €114 | €140 | +€26 | +22.5% |
| Non-recurring operating income | 76A | €21,234 | - | -€21,234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,447 | €10,852 | +€3,404 | +45.7% |
| Other operating charges | 640/8 | €1,056 | €931 | -€124 | -11.8% |
| Non-recurring operating charges | 66A | €2,046 | - | -€2,046 | |
| Gross operating margin | 9900 | €132,478 | €123,249 | -€9,229 | -7.0% |
| Operating profit (loss) | 9901 | €121,929 | €111,466 | -€10,463 | -8.6% |
| Financial charges | 65/66B | €128 | €104 | -€23 | -18.3% |
| Recurring financial charges | 65 | €128 | €104 | -€23 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €121,802 | €111,362 | -€10,440 | -8.6% |
| Income taxes | 67/77 | €38,117 | €39,437 | +€1,320 | +3.5% |
| Profit (loss) for the period | 9904 | €83,684 | €71,924 | -€11,760 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €83,684 | €71,924 | -€11,760 | -14.1% |
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 22 October 2026 via checked.be.