DJG: what changed
Two fiscal 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.
DJG
Largest movements
- Receivables within one year +€22,343
up €22,343 (+20.3%), from €109,860 to €132,203
of which Other amounts receivable: +€21,996
- Tangible fixed assets +€3,522
new in 2025: €3,522
- Cash +€1,407
up €1,407 (+116.5%), from €1,208 to €2,615
mainly Net result for the year (+€39,546) and Accrued charges and deferred income (+€1,968)
- Reserves +€27,547
up €27,547 (+37.6%), from €73,333 to €100,880
- Other debts -€3,000
down €3,000 (-20.0%), from €15,000 to €12,000
- Accrued charges and deferred income +€1,968
up €1,968 (+1805.5%), from €109 to €2,077
- Gross operating margin -€5,879
down €5,879 (-10.9%), from €54,153 to €48,274
- Taxes +€2,337
up €2,337 (+24.3%), from €9,610 to €11,947
- Financial income +€1,657
up €1,657 (+33.2%), from €4,997 to €6,654
- Depreciation +€832
new in 2025: €832
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.
Cash bridge derived
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 | €112,648 | €139,467 | +€26,819 | +23.8% |
| Fixed assets | 21/28 | - | €3,522 | +€3,522 | |
| Tangible fixed assets | 22/27 | - | €3,522 | +€3,522 | |
| Furniture and vehicles | 24 | - | €3,522 | +€3,522 | |
| Current assets | 29/58 | €112,648 | €135,945 | +€23,297 | +20.7% |
| Amounts receivable within one year | 40/41 | €109,860 | €132,203 | +€22,343 | +20.3% |
| Trade receivables | 40 | €518 | €865 | +€347 | +67.0% |
| Other amounts receivable | 41 | €109,342 | €131,338 | +€21,996 | +20.1% |
| Cash at bank and in hand | 54/58 | €1,208 | €2,615 | +€1,407 | +116.5% |
| Deferred charges and accrued income | 490/1 | €1,580 | €1,127 | -€453 | -28.7% |
| Total equity and liabilities | 10/49 | €112,648 | €139,467 | +€26,819 | +23.8% |
| Equity | 10/15 | €75,333 | €102,880 | +€27,547 | +36.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €73,333 | €100,880 | +€27,547 | +37.6% |
| Distributable reserves | 133 | €73,333 | €100,880 | +€27,547 | +37.6% |
| Amounts payable | 17/49 | €37,315 | €36,587 | -€728 | -2.0% |
| Amounts payable within one year | 42/48 | €37,206 | €34,510 | -€2,696 | -7.2% |
| Trade debts | 44 | €282 | €1,085 | +€803 | +284.8% |
| Suppliers | 440/4 | €282 | €1,085 | +€803 | +284.8% |
| Taxes, remuneration and social security | 45 | €21,924 | €21,425 | -€499 | -2.3% |
| Taxes | 450/3 | €21,924 | €21,425 | -€499 | -2.3% |
| Other amounts payable | 47/48 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | €109 | €2,077 | +€1,968 | +1805.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €832 | +€832 | |
| Other operating charges | 640/8 | €1,437 | €1,932 | +€495 | +34.4% |
| Gross operating margin | 9900 | €54,153 | €48,274 | -€5,879 | -10.9% |
| Operating profit (loss) | 9901 | €52,716 | €45,510 | -€7,206 | -13.7% |
| Financial income | 75/76B | €4,997 | €6,654 | +€1,657 | +33.2% |
| Recurring financial income | 75 | €4,997 | €6,654 | +€1,657 | +33.2% |
| Financial charges | 65/66B | €456 | €671 | +€215 | +47.1% |
| Recurring financial charges | 65 | €456 | €671 | +€215 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €57,257 | €51,493 | -€5,764 | -10.1% |
| Income taxes | 67/77 | €9,610 | €11,947 | +€2,337 | +24.3% |
| Profit (loss) for the period | 9904 | €47,647 | €39,546 | -€8,101 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,647 | €39,546 | -€8,101 | -17.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.