DJDR CONSULTING: 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.
DJDR CONSULTING
Largest movements
- Cash -€53,824
down €53,824 (-73.2%), from €73,536 to €19,712
mainly Net result for the year (-€28,389) and Receivables within one year (-€26,340)
- Receivables within one year +€26,340
up €26,340 (+1,768%), from €1,490 to €27,830
of which Trade receivables: +€27,830
- Tangible fixed assets +€3,756
up €3,756 (+383%), from €981 to €4,737
- Deferred charges and accrued income -€1,171
down €1,171 (-48.1%), from €2,435 to €1,264
- Profit (loss) carried forward -€28,389
down €28,389, from €13,795 to -€14,594
- Other debts +€5,825
new in 2025: €5,825
- Trade debts -€3,392
down €3,392 (-59.6%), from €5,690 to €2,298
- Tax, wage and social debts +€1,044
up €1,044 (+5.3%), from €19,833 to €20,877
- Gross operating margin -€57,324
down €57,324, from €34,758 to -€22,567
- Taxes -€10,709
down €10,709 (-96.2%), from €11,133 to €423
- Depreciation +€2,032
up €2,032 (+354%), from €574 to €2,607
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 | €78,444 | €53,544 | -€24,899 | -31.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €981 | €4,737 | +€3,756 | +383% |
| Tangible fixed assets | 22/27 | €981 | €4,737 | +€3,756 | +383% |
| Furniture and vehicles | 24 | €981 | €4,737 | +€3,756 | +383% |
| Current assets | 29/58 | €77,463 | €48,807 | -€28,655 | -37.0% |
| Amounts receivable within one year | 40/41 | €1,490 | €27,830 | +€26,340 | +1,768% |
| Trade receivables | 40 | - | €27,830 | +€27,830 | |
| Other amounts receivable | 41 | €1,490 | €0 | -€1,490 | -100% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,536 | €19,712 | -€53,824 | -73.2% |
| Deferred charges and accrued income | 490/1 | €2,435 | €1,264 | -€1,171 | -48.1% |
| Total equity and liabilities | 10/49 | €78,444 | €53,544 | -€24,899 | -31.7% |
| Equity | 10/15 | €52,533 | €24,145 | -€28,389 | -54.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,338 | €26,338 | = | 0.0% |
| Distributable reserves | 133 | €26,338 | €26,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,795 | -€14,594 | -€28,389 | |
| Amounts payable | 17/49 | €25,911 | €29,400 | +€3,489 | +13.5% |
| Amounts payable within one year | 42/48 | €25,523 | €29,000 | +€3,477 | +13.6% |
| Trade debts | 44 | €5,690 | €2,298 | -€3,392 | -59.6% |
| Suppliers | 440/4 | €5,690 | €2,298 | -€3,392 | -59.6% |
| Taxes, remuneration and social security | 45 | €19,833 | €20,877 | +€1,044 | +5.3% |
| Taxes | 450/3 | €19,833 | €20,877 | +€1,044 | +5.3% |
| Other amounts payable | 47/48 | - | €5,825 | +€5,825 | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €574 | €2,607 | +€2,032 | +354% |
| Other operating charges | 640/8 | €1,628 | €1,681 | +€53 | +3.3% |
| Gross operating margin | 9900 | €34,758 | -€22,567 | -€57,324 | |
| Operating profit (loss) | 9901 | €32,555 | -€26,855 | -€59,410 | |
| Financial charges | 65/66B | €1,345 | €1,110 | -€234 | -17.4% |
| Recurring financial charges | 65 | €1,345 | €1,110 | -€234 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €31,210 | -€27,965 | -€59,176 | |
| Income taxes | 67/77 | €11,133 | €423 | -€10,709 | -96.2% |
| Profit (loss) for the period | 9904 | €20,078 | -€28,389 | -€48,466 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,078 | -€28,389 | -€48,466 |
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 15 October 2026 via checked.be.