DJGC: 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.
DJGC
Largest movements
- Receivables within one year -€13,755
down €13,755 (-16.9%), from €81,478 to €67,723
of which Trade receivables: -€16,519
- Cash +€2,281
up €2,281 (+30.0%), from €7,610 to €9,890
mainly Receivables within one year (+€13,755) and Net result for the year (+€11,878)
- Tangible fixed assets -€1,331
down €1,331 (-50.0%), from €2,662 to €1,331
- Trade debts -€14,865
down €14,865 (-45.2%), from €32,903 to €18,037
- Profit (loss) carried forward +€11,878
up €11,878 (+53.3%), from €22,268 to €34,147
- Accrued charges and deferred income -€7,259
no longer reported in 2025 (was €7,259)
- Tax, wage and social debts -€2,560
down €2,560 (-9.7%), from €26,319 to €23,760
of which Remuneration and social security: -€4,972
- Turnover +€94,456
up €94,456 (+37.4%), from €252,638 to €347,094
- Gross operating margin +€66,082
up €66,082 (+136.1%), from €48,554 to €114,636
- Purchases and services +€42,090
up €42,090 (+20.3%), from €207,681 to €249,771
- Write-downs +€30,000
new in 2025: €30,000
- Staff costs +€22,439
up €22,439 (+74.4%), from €30,160 to €52,598
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 | €91,750 | €78,944 | -€12,806 | -14.0% |
| Fixed assets | 21/28 | €2,662 | €1,331 | -€1,331 | -50.0% |
| Tangible fixed assets | 22/27 | €2,662 | €1,331 | -€1,331 | -50.0% |
| Furniture and vehicles | 24 | €2,662 | €1,331 | -€1,331 | -50.0% |
| Current assets | 29/58 | €89,087 | €77,613 | -€11,475 | -12.9% |
| Amounts receivable within one year | 40/41 | €81,478 | €67,723 | -€13,755 | -16.9% |
| Trade receivables | 40 | €77,495 | €60,976 | -€16,519 | -21.3% |
| Other amounts receivable | 41 | €3,983 | €6,746 | +€2,763 | +69.4% |
| Cash at bank and in hand | 54/58 | €7,610 | €9,890 | +€2,281 | +30.0% |
| Total equity and liabilities | 10/49 | €91,750 | €78,944 | -€12,806 | -14.0% |
| Equity | 10/15 | €25,268 | €37,147 | +€11,878 | +47.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,268 | €34,147 | +€11,878 | +53.3% |
| Amounts payable | 17/49 | €66,481 | €41,797 | -€24,684 | -37.1% |
| Amounts payable within one year | 42/48 | €59,222 | €41,797 | -€17,425 | -29.4% |
| Trade debts | 44 | €32,903 | €18,037 | -€14,865 | -45.2% |
| Suppliers | 440/4 | €32,903 | €18,037 | -€14,865 | -45.2% |
| Taxes, remuneration and social security | 45 | €26,319 | €23,760 | -€2,560 | -9.7% |
| Taxes | 450/3 | €21,347 | €23,760 | +€2,412 | +11.3% |
| Remuneration and social security | 454/9 | €4,972 | - | -€4,972 | |
| Accrued charges and deferred income | 492/3 | €7,259 | - | -€7,259 | |
| Turnover | 70 | €252,638 | €347,094 | +€94,456 | +37.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €207,681 | €249,771 | +€42,090 | +20.3% |
| Remuneration, social security and pensions | 62 | €30,160 | €52,598 | +€22,439 | +74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,331 | €1,331 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €30,000 | +€30,000 | |
| Other operating charges | 640/8 | €4,880 | €6,537 | +€1,657 | +34.0% |
| Gross operating margin | 9900 | €48,554 | €114,636 | +€66,082 | +136.1% |
| Operating profit (loss) | 9901 | €12,183 | €24,169 | +€11,986 | +98.4% |
| Financial charges | 65/66B | €295 | €325 | +€30 | +10.2% |
| Recurring financial charges | 65 | €295 | €325 | +€30 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €11,888 | €23,844 | +€11,956 | +100.6% |
| Income taxes | 67/77 | €5,377 | €11,966 | +€6,588 | +122.5% |
| Profit (loss) for the period | 9904 | €6,511 | €11,878 | +€5,367 | +82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,511 | €11,878 | +€5,367 | +82.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.