DJF CONSTRUCT: what changed
DJF CONSTRUCT
Largest movements
- Cash -€42,576
down €42,576 (-56.1%), from €75,867 to €33,291
mainly Receivables within one year (-€20,115) and Tax, wage and social debts (-€13,363)
- Receivables within one year +€20,115
up €20,115 (+115%), from €17,482 to €37,597
of which Other amounts receivable: +€12,583
- Stocks and contracts +€10,034
new in 2025: €10,034
- Tangible fixed assets -€2,293
no longer reported in 2025 (was €2,293)
- Tax, wage and social debts -€13,363
down €13,363 (-94.5%), from €14,143 to €781
- Trade debts +€12,724
up €12,724 (+421%), from €3,021 to €15,744
- Other debts -€8,689
no longer reported in 2025 (was €8,689)
- Current portion of long-term debt -€3,919
no longer reported in 2025 (was €3,919)
- Advances received -€3,121
down €3,121 (-35.8%), from €8,726 to €5,605
- Gross operating margin -€58,791
down €58,791 (-92.3%), from €63,676 to €4,884
- Taxes -€6,226
down €6,226 (-89.4%), from €6,963 to €737
- Depreciation -€3,993
down €3,993 (-63.5%), from €6,286 to €2,293
- Financial charges -€715
down €715 (-48.9%), from €1,462 to €747
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,923 | €81,242 | -€15,680 | -16.2% |
| Fixed assets | 21/28 | €2,293 | - | -€2,293 | |
| Tangible fixed assets | 22/27 | €2,293 | - | -€2,293 | |
| Furniture and vehicles | 24 | €2,293 | - | -€2,293 | |
| Current assets | 29/58 | €94,630 | €81,242 | -€13,388 | -14.1% |
| Stocks and contracts in progress | 3 | - | €10,034 | +€10,034 | |
| Stocks | 30/36 | - | €10,034 | +€10,034 | |
| Amounts receivable within one year | 40/41 | €17,482 | €37,597 | +€20,115 | +115% |
| Trade receivables | 40 | €16,668 | €24,201 | +€7,533 | +45.2% |
| Other amounts receivable | 41 | €814 | €13,396 | +€12,583 | +1,546% |
| Cash at bank and in hand | 54/58 | €75,867 | €33,291 | -€42,576 | -56.1% |
| Deferred charges and accrued income | 490/1 | €1,281 | €320 | -€960 | -75.0% |
| Total equity and liabilities | 10/49 | €96,923 | €81,242 | -€15,680 | -16.2% |
| Equity | 10/15 | €58,426 | €59,112 | +€687 | +1.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €56,400 | €57,085 | +€685 | +1.2% |
| Distributable reserves | 133 | €56,400 | €57,085 | +€685 | +1.2% |
| Profit (loss) carried forward | 14 | €26 | €27 | +€2 | +6.2% |
| Amounts payable | 17/49 | €38,497 | €22,130 | -€16,367 | -42.5% |
| Amounts payable within one year | 42/48 | €38,497 | €22,130 | -€16,367 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €3,919 | - | -€3,919 | |
| Trade debts | 44 | €3,021 | €15,744 | +€12,724 | +421% |
| Suppliers | 440/4 | €3,021 | €15,744 | +€12,724 | +421% |
| Advances received on contracts in progress | 46 | €8,726 | €5,605 | -€3,121 | -35.8% |
| Taxes, remuneration and social security | 45 | €14,143 | €781 | -€13,363 | -94.5% |
| Taxes | 450/3 | €14,143 | €781 | -€13,363 | -94.5% |
| Other amounts payable | 47/48 | €8,689 | - | -€8,689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,286 | €2,293 | -€3,993 | -63.5% |
| Other operating charges | 640/8 | €529 | €421 | -€108 | -20.4% |
| Gross operating margin | 9900 | €63,676 | €4,884 | -€58,791 | -92.3% |
| Operating profit (loss) | 9901 | €56,861 | €2,171 | -€54,690 | -96.2% |
| Financial charges | 65/66B | €1,462 | €747 | -€715 | -48.9% |
| Recurring financial charges | 65 | €1,462 | €747 | -€715 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €55,399 | €1,423 | -€53,976 | -97.4% |
| Income taxes | 67/77 | €6,963 | €737 | -€6,226 | -89.4% |
| Profit (loss) for the period | 9904 | €48,436 | €687 | -€47,749 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,436 | €687 | -€47,749 | -98.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.