DJE-DJE: 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.
DJE-DJE
Largest movements
- Tangible fixed assets -€8,244
down €8,244 (-13.1%), from €62,882 to €54,637
of which Land and buildings: -€5,410
- Cash +€5,633
up €5,633 (+130%), from €4,328 to €9,961
mainly Other debts (+€12,792) and Depreciation (+€9,043)
- Deferred charges and accrued income +€4,880
up €4,880 (+1,642%), from €297 to €5,178
- Receivables within one year -€1,775
down €1,775 (-12.2%), from €14,551 to €12,776
of which Trade receivables: -€1,595
- Other debts +€12,792
up €12,792 (+122%), from €10,464 to €23,256
- Debts after one year -€9,568
down €9,568 (-32.2%), from €29,758 to €20,190
- Tax, wage and social debts -€3,424
down €3,424 (-30.9%), from €11,077 to €7,653
of which Remuneration and social security: -€3,131
- Profit (loss) carried forward -€2,943
down €2,943 (-20.8%), from €14,148 to €11,205
- Trade debts +€2,782
up €2,782 (+64.2%), from €4,335 to €7,118
- Gross operating margin +€5,402
up €5,402 (+68.9%), from €7,836 to €13,238
- Staff costs -€4,653
down €4,653 (-54.3%), from €8,573 to €3,921
- Depreciation +€2,916
up €2,916 (+47.6%), from €6,127 to €9,043
- Financial charges -€945
down €945 (-25.4%), from €3,721 to €2,776
of which Non-recurring financial charges: -€1,095
- Other operating charges -€301
down €301 (-51.9%), from €580 to €279
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,258 | €82,752 | +€493 | +0.6% |
| Fixed assets | 21/28 | €63,082 | €54,837 | -€8,244 | -13.1% |
| Tangible fixed assets | 22/27 | €62,882 | €54,637 | -€8,244 | -13.1% |
| Land and buildings | 22 | €55,180 | €49,770 | -€5,410 | -9.8% |
| Furniture and vehicles | 24 | €7,702 | €4,868 | -€2,834 | -36.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €19,176 | €27,914 | +€8,738 | +45.6% |
| Amounts receivable within one year | 40/41 | €14,551 | €12,776 | -€1,775 | -12.2% |
| Trade receivables | 40 | €14,371 | €12,776 | -€1,595 | -11.1% |
| Other amounts receivable | 41 | €180 | - | -€180 | |
| Cash at bank and in hand | 54/58 | €4,328 | €9,961 | +€5,633 | +130% |
| Deferred charges and accrued income | 490/1 | €297 | €5,178 | +€4,880 | +1,642% |
| Total equity and liabilities | 10/49 | €82,258 | €82,752 | +€493 | +0.6% |
| Equity | 10/15 | €17,909 | €14,966 | -€2,943 | -16.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €3,760 | €3,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,760 | €3,760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,760 | €3,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,148 | €11,205 | -€2,943 | -20.8% |
| Amounts payable | 17/49 | €64,349 | €67,785 | +€3,436 | +5.3% |
| Amounts payable after more than one year | 17 | €29,758 | €20,190 | -€9,568 | -32.2% |
| Financial debts | 170/4 | €29,758 | €20,190 | -€9,568 | -32.2% |
| Amounts payable within one year | 42/48 | €34,447 | €47,595 | +€13,148 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | €7,100 | €9,568 | +€2,468 | +34.8% |
| Financial debts | 43 | €1,470 | - | -€1,470 | |
| Credit institutions | 430/8 | €1,470 | - | -€1,470 | |
| Trade debts | 44 | €4,335 | €7,118 | +€2,782 | +64.2% |
| Suppliers | 440/4 | €4,335 | €7,118 | +€2,782 | +64.2% |
| Taxes, remuneration and social security | 45 | €11,077 | €7,653 | -€3,424 | -30.9% |
| Taxes | 450/3 | €4,887 | €4,594 | -€293 | -6.0% |
| Remuneration and social security | 454/9 | €6,191 | €3,059 | -€3,131 | -50.6% |
| Other amounts payable | 47/48 | €10,464 | €23,256 | +€12,792 | +122% |
| Accrued charges and deferred income | 492/3 | €144 | - | -€144 | |
| Remuneration, social security and pensions | 62 | €8,573 | €3,921 | -€4,653 | -54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,127 | €9,043 | +€2,916 | +47.6% |
| Other operating charges | 640/8 | €580 | €279 | -€301 | -51.9% |
| Gross operating margin | 9900 | €7,836 | €13,238 | +€5,402 | +68.9% |
| Operating profit (loss) | 9901 | -€7,444 | -€5 | +€7,439 | +99.9% |
| Financial income | 75/76B | €265 | €5 | -€260 | -98.0% |
| Recurring financial income | 75 | €265 | €5 | -€260 | -98.0% |
| Financial charges | 65/66B | €3,721 | €2,776 | -€945 | -25.4% |
| Recurring financial charges | 65 | €2,129 | €2,279 | +€150 | +7.0% |
| Non-recurring financial charges | 66B | €1,592 | €497 | -€1,095 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,900 | -€2,775 | +€8,125 | +74.5% |
| Income taxes | 67/77 | €416 | €168 | -€249 | -59.7% |
| Profit (loss) for the period | 9904 | -€11,316 | -€2,943 | +€8,373 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,316 | -€2,943 | +€8,373 | +74.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.