DJD-Cad Services: 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.
DJD-Cad Services
Largest movements
- Deferred charges and accrued income +€15,251
up €15,251 (+1,195%), from €1,277 to €16,528
- Receivables within one year +€14,280
up €14,280 (+30.9%), from €46,231 to €60,510
of which Other amounts receivable: +€10,663
- Tangible fixed assets -€8,354
down €8,354 (-38.4%), from €21,755 to €13,401
of which Land and buildings: -€5,127
- Reserves +€20,000
up €20,000 (+1,075%), from €1,860 to €21,860
- Other debts +€15,500
new in 2025: €15,500
- Profit (loss) carried forward -€13,747
down €13,747 (-83.8%), from €16,409 to €2,662
- Short-term financial debts +€9,590
up €9,590 (+64.5%), from €14,860 to €24,450
- Tax, wage and social debts -€5,497
down €5,497 (-22.9%), from €24,017 to €18,520
of which Remuneration and social security: -€13,600
- Gross operating margin +€9,167
up €9,167 (+25.7%), from €35,710 to €44,877
- Taxes +€6,458
up €6,458 (+211%), from €3,064 to €9,522
- Depreciation -€3,100
down €3,100 (-27.1%), from €11,453 to €8,354
- Financial income -€1,133
no longer reported in 2025 (was €1,133)
- Financial charges -€741
down €741 (-18.4%), from €4,020 to €3,279
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 | €72,079 | €92,840 | +€20,762 | +28.8% |
| Fixed assets | 21/28 | €22,280 | €13,926 | -€8,354 | -37.5% |
| Tangible fixed assets | 22/27 | €21,755 | €13,401 | -€8,354 | -38.4% |
| Land and buildings | 22 | €14,663 | €9,537 | -€5,127 | -35.0% |
| Plant, machinery and equipment | 23 | €6,122 | €3,302 | -€2,820 | -46.1% |
| Furniture and vehicles | 24 | €970 | €562 | -€407 | -42.0% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €49,799 | €78,914 | +€29,115 | +58.5% |
| Stocks and contracts in progress | 3 | €2,291 | €1,875 | -€416 | -18.1% |
| Stocks | 30/36 | €2,291 | €1,875 | -€416 | -18.1% |
| Amounts receivable within one year | 40/41 | €46,231 | €60,510 | +€14,280 | +30.9% |
| Trade receivables | 40 | €10,560 | €14,177 | +€3,617 | +34.3% |
| Other amounts receivable | 41 | €35,670 | €46,333 | +€10,663 | +29.9% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,277 | €16,528 | +€15,251 | +1,195% |
| Total equity and liabilities | 10/49 | €72,079 | €92,840 | +€20,762 | +28.8% |
| Equity | 10/15 | €24,469 | €30,722 | +€6,253 | +25.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €21,860 | +€20,000 | +1,075% |
| Distributable reserves | 133 | €1,860 | €21,860 | +€20,000 | +1,075% |
| Profit (loss) carried forward | 14 | €16,409 | €2,662 | -€13,747 | -83.8% |
| Amounts payable | 17/49 | €47,609 | €62,118 | +€14,509 | +30.5% |
| Amounts payable within one year | 42/48 | €46,104 | €60,286 | +€14,182 | +30.8% |
| Financial debts | 43 | €14,860 | €24,450 | +€9,590 | +64.5% |
| Credit institutions | 430/8 | €14,860 | €24,450 | +€9,590 | +64.5% |
| Trade debts | 44 | €7,227 | €1,817 | -€5,411 | -74.9% |
| Suppliers | 440/4 | €7,227 | €1,817 | -€5,411 | -74.9% |
| Taxes, remuneration and social security | 45 | €24,017 | €18,520 | -€5,497 | -22.9% |
| Taxes | 450/3 | €9,017 | €17,120 | +€8,103 | +89.9% |
| Remuneration and social security | 454/9 | €15,000 | €1,400 | -€13,600 | -90.7% |
| Other amounts payable | 47/48 | - | €15,500 | +€15,500 | |
| Accrued charges and deferred income | 492/3 | €1,505 | €1,832 | +€327 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,453 | €8,354 | -€3,100 | -27.1% |
| Other operating charges | 640/8 | €2,157 | €1,970 | -€187 | -8.7% |
| Gross operating margin | 9900 | €35,710 | €44,877 | +€9,167 | +25.7% |
| Operating profit (loss) | 9901 | €22,100 | €34,554 | +€12,454 | +56.4% |
| Financial income | 75/76B | €1,133 | - | -€1,133 | |
| Recurring financial income | 75 | €1,133 | - | -€1,133 | |
| Financial charges | 65/66B | €4,020 | €3,279 | -€741 | -18.4% |
| Recurring financial charges | 65 | €4,020 | €3,279 | -€741 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €19,213 | €31,275 | +€12,062 | +62.8% |
| Income taxes | 67/77 | €3,064 | €9,522 | +€6,458 | +211% |
| Profit (loss) for the period | 9904 | €16,149 | €21,753 | +€5,604 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,149 | €21,753 | +€5,604 | +34.7% |
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 29 October 2026 via checked.be.