DJD: 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.
What changed
DJD
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€12,741
2024 · €25,439-€38,180
Equity
€87,556
2024 · €90,481-€2,925
Cash
€10,000
2024 · €10,000
Balance sheet total
€147,893
2024 · €155,961-€8,068
Largest movements
Assets
- Tangible fixed assets -€6,299
down €6,299 (-16.1%), from €39,057 to €32,758
Equity and liabilities
- Trade debts -€13,420
down €13,420 (-86.9%), from €15,435 to €2,015
- Current portion of long-term debt +€4,303
new in 2025: €4,303
- Debts after one year +€3,782
new in 2025: €3,782
- Profit (loss) carried forward -€2,925
down €2,925 (-3.5%), from €84,281 to €81,356
Income statement
- Gross operating margin -€35,720
down €35,720 (-16.7%), from €213,700 to €177,980
- Depreciation +€3,418
up €3,418 (+35.0%), from €9,777 to €13,195
- Staff costs -€2,894
down €2,894 (-1.7%), from €172,761 to €169,866
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.
Result 2024
€25,439
Gross operating margin
-€35,720
Staff costs
+€2,894
Depreciation
-€3,418
Other operating charges
-€465
Financial income
+€1
Financial charges
-€1,472
Result 2025
-€12,741
raises the resultlowers the result
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.
From operations
-€12,527
Investment
-€6,357
Financing
+€18,884
Cash 2024
€10,000
From operations (derived)
-€12,527
Net result for the year
-€12,741
Depreciation
+€13,195
Stocks and contracts
+€194
Receivables within one year
+€1,036
Trade debts
-€13,420
Tax, wage and social debts
-€791
Investment (derived)
-€6,357
Investment in fixed assets (net)
-€6,357
Financing
+€18,884
Debts after one year
+€3,782
Current portion of long-term debt
+€4,303
Short-term financial debts
+€982
Contributions, distributions and other
+€9,816
Cash 2025
€10,000
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,961 | €147,893 | -€8,068 | -5.2% |
| Fixed assets | 21/28 | €40,136 | €33,298 | -€6,839 | -17.0% |
| Intangible fixed assets | 21 | €1,079 | €540 | -€540 | -50.0% |
| Tangible fixed assets | 22/27 | €39,057 | €32,758 | -€6,299 | -16.1% |
| Plant, machinery and equipment | 23 | €11,704 | €9,924 | -€1,780 | -15.2% |
| Furniture and vehicles | 24 | €21,757 | €20,367 | -€1,390 | -6.4% |
| Other tangible fixed assets | 26 | €5,596 | €2,467 | -€3,129 | -55.9% |
| Current assets | 29/58 | €115,825 | €114,595 | -€1,229 | -1.1% |
| Stocks and contracts in progress | 3 | €195 | €1 | -€194 | -99.5% |
| Stocks | 30/36 | €195 | €1 | -€194 | -99.5% |
| Amounts receivable within one year | 40/41 | €105,630 | €104,594 | -€1,036 | -1.0% |
| Other amounts receivable | 41 | €105,630 | €104,594 | -€1,036 | -1.0% |
| Cash at bank and in hand | 54/58 | €10,000 | €10,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €155,961 | €147,893 | -€8,068 | -5.2% |
| Equity | 10/15 | €90,481 | €87,556 | -€2,925 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,281 | €81,356 | -€2,925 | -3.5% |
| Amounts payable | 17/49 | €65,480 | €60,337 | -€5,143 | -7.9% |
| Amounts payable after more than one year | 17 | - | €3,782 | +€3,782 | |
| Financial debts | 170/4 | - | €3,782 | +€3,782 | |
| Amounts payable within one year | 42/48 | €62,480 | €53,555 | -€8,926 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,303 | +€4,303 | |
| Financial debts | 43 | €28,992 | €29,974 | +€982 | +3.4% |
| Credit institutions | 430/8 | €28,992 | €29,974 | +€982 | +3.4% |
| Trade debts | 44 | €15,435 | €2,015 | -€13,420 | -86.9% |
| Suppliers | 440/4 | €15,435 | €2,015 | -€13,420 | -86.9% |
| Taxes, remuneration and social security | 45 | €18,053 | €17,262 | -€791 | -4.4% |
| Taxes | 450/3 | €677 | €1,047 | +€370 | +54.7% |
| Remuneration and social security | 454/9 | €17,376 | €16,215 | -€1,161 | -6.7% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €172,761 | €169,866 | -€2,894 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,777 | €13,195 | +€3,418 | +35.0% |
| Other operating charges | 640/8 | €1,183 | €1,648 | +€465 | +39.3% |
| Gross operating margin | 9900 | €213,700 | €177,980 | -€35,720 | -16.7% |
| Operating profit (loss) | 9901 | €29,979 | -€6,730 | -€36,709 | |
| Financial income | 75/76B | €0 | €2 | +€1 | +315% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +315% |
| Financial charges | 65/66B | €4,541 | €6,013 | +€1,472 | +32.4% |
| Recurring financial charges | 65 | €4,541 | €6,013 | +€1,472 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €25,439 | -€12,741 | -€38,180 | |
| Profit (loss) for the period | 9904 | €25,439 | -€12,741 | -€38,180 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,439 | -€12,741 | -€38,180 |
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 19 October 2026 via checked.be.