DJConsult: 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.
DJConsult
Largest movements
- Tangible fixed assets +€49,275
new in 2025: €49,275
of which Furniture and vehicles: +€39,472
- Cash -€27,849
down €27,849 (-63.7%), from €43,690 to €15,841
mainly Investment in fixed assets (net) (-€63,045) and Advances received (-€22,635)
- Receivables within one year -€8,572
down €8,572 (-24.8%), from €34,523 to €25,951
of which Trade receivables: -€17,111
- Deferred charges and accrued income +€4,553
up €4,553 (+212%), from €2,149 to €6,702
- Advances received -€22,635
no longer reported in 2025 (was €22,635)
- Debts after one year +€21,700
new in 2025: €21,700
- Other debts +€15,306
up €15,306 (+2,204%), from €694 to €16,000
- Profit (loss) carried forward -€12,777
down €12,777 (-23.5%), from €54,435 to €41,658
- Current portion of long-term debt +€8,527
new in 2025: €8,527
- Gross operating margin -€30,397
down €30,397 (-55.9%), from €54,366 to €23,970
- Depreciation +€12,031
up €12,031 (+3,635%), from €331 to €12,362
- Taxes -€9,911
down €9,911 (-83.8%), from €11,830 to €1,919
- Financial charges +€1,558
up €1,558 (+2,324%), from €67 to €1,625
- Other operating charges +€811
up €811 (+551%), from €147 to €958
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 | €81,604 | €100,419 | +€18,815 | +23.1% |
| Formation expenses | 20 | €1,241 | €1,666 | +€425 | +34.2% |
| Fixed assets | 21/28 | - | €50,258 | +€50,258 | |
| Intangible fixed assets | 21 | - | €983 | +€983 | |
| Tangible fixed assets | 22/27 | - | €49,275 | +€49,275 | |
| Plant, machinery and equipment | 23 | - | €9,803 | +€9,803 | |
| Furniture and vehicles | 24 | - | €39,472 | +€39,472 | |
| Current assets | 29/58 | €80,363 | €48,494 | -€31,868 | -39.7% |
| Amounts receivable within one year | 40/41 | €34,523 | €25,951 | -€8,572 | -24.8% |
| Trade receivables | 40 | €31,899 | €14,787 | -€17,111 | -53.6% |
| Other amounts receivable | 41 | €2,625 | €11,164 | +€8,539 | +325% |
| Cash at bank and in hand | 54/58 | €43,690 | €15,841 | -€27,849 | -63.7% |
| Deferred charges and accrued income | 490/1 | €2,149 | €6,702 | +€4,553 | +212% |
| Total equity and liabilities | 10/49 | €81,604 | €100,419 | +€18,815 | +23.1% |
| Equity | 10/15 | €57,435 | €44,658 | -€12,777 | -22.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,435 | €41,658 | -€12,777 | -23.5% |
| Amounts payable | 17/49 | €24,169 | €55,760 | +€31,591 | +131% |
| Amounts payable after more than one year | 17 | - | €21,700 | +€21,700 | |
| Financial debts | 170/4 | - | €21,700 | +€21,700 | |
| Amounts payable within one year | 42/48 | €24,169 | €34,060 | +€9,891 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,527 | +€8,527 | |
| Trade debts | 44 | €540 | €4,141 | +€3,601 | +667% |
| Suppliers | 440/4 | €540 | €4,141 | +€3,601 | +667% |
| Advances received on contracts in progress | 46 | €22,635 | - | -€22,635 | |
| Taxes, remuneration and social security | 45 | €300 | €5,393 | +€5,093 | +1,699% |
| Taxes | 450/3 | €300 | €5,393 | +€5,093 | +1,699% |
| Other amounts payable | 47/48 | €694 | €16,000 | +€15,306 | +2,204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €12,362 | +€12,031 | +3,635% |
| Other operating charges | 640/8 | €147 | €958 | +€811 | +551% |
| Gross operating margin | 9900 | €54,366 | €23,970 | -€30,397 | -55.9% |
| Operating profit (loss) | 9901 | €53,888 | €10,650 | -€43,239 | -80.2% |
| Financial income | 75/76B | €178 | €118 | -€60 | -33.6% |
| Recurring financial income | 75 | €178 | €118 | -€60 | -33.6% |
| Financial charges | 65/66B | €67 | €1,625 | +€1,558 | +2,324% |
| Recurring financial charges | 65 | €67 | €1,625 | +€1,558 | +2,324% |
| Profit (loss) for the period before taxes | 9903 | €53,999 | €9,143 | -€44,857 | -83.1% |
| Income taxes | 67/77 | €11,830 | €1,919 | -€9,911 | -83.8% |
| Profit (loss) for the period | 9904 | €42,169 | €7,223 | -€34,946 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,169 | €7,223 | -€34,946 | -82.9% |
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 24 October 2026 via checked.be.