DJGR MGMT: 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.
DJGR MGMT
Largest movements
- Cash -€37,880
down €37,880 (-87.1%), from €43,487 to €5,607
mainly Contributions, distributions and other (-€49,294) and Receivables within one year (-€22,445)
- Receivables within one year +€22,445
up €22,445 (+148%), from €15,204 to €37,649
of which Trade receivables: +€11,617
- Receivables after one year +€2,720
up €2,720 (+6.8%), from €40,000 to €42,720
of which Trade receivables: +€42,720
- Deferred charges and accrued income +€1,430
up €1,430 (+204%), from €702 to €2,132
- Tangible fixed assets -€1,370
down €1,370 (-42.4%), from €3,234 to €1,864
- Other debts +€14,000
up €14,000, from €0 to €14,000
- Trade debts -€13,775
down €13,775 (-83.3%), from €16,541 to €2,767
- Reserves -€10,277
down €10,277 (-15.0%), from €68,631 to €58,354
- Tax, wage and social debts -€2,603
down €2,603 (-15.8%), from €16,454 to €13,852
- Gross operating margin +€10,840
up €10,840 (+26.5%), from €40,967 to €51,807
- Taxes +€2,504
up €2,504 (+25.7%), from €9,756 to €12,260
- Other operating charges +€637
up €637 (+287%), from €222 to €860
- Depreciation +€551
up €551 (+67.4%), from €818 to €1,370
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 | €102,627 | €89,972 | -€12,654 | -12.3% |
| Fixed assets | 21/28 | €3,234 | €1,864 | -€1,370 | -42.4% |
| Tangible fixed assets | 22/27 | €3,234 | €1,864 | -€1,370 | -42.4% |
| Furniture and vehicles | 24 | €3,234 | €1,864 | -€1,370 | -42.4% |
| Current assets | 29/58 | €99,393 | €88,108 | -€11,285 | -11.4% |
| Amounts receivable after more than one year | 29 | €40,000 | €42,720 | +€2,720 | +6.8% |
| Trade receivables | 290 | €0 | €42,720 | +€42,720 | |
| Other amounts receivable | 291 | €40,000 | - | -€40,000 | |
| Amounts receivable within one year | 40/41 | €15,204 | €37,649 | +€22,445 | +148% |
| Trade receivables | 40 | €13,613 | €25,229 | +€11,617 | +85.3% |
| Other amounts receivable | 41 | €1,592 | €12,420 | +€10,828 | +680% |
| Cash at bank and in hand | 54/58 | €43,487 | €5,607 | -€37,880 | -87.1% |
| Deferred charges and accrued income | 490/1 | €702 | €2,132 | +€1,430 | +204% |
| Total equity and liabilities | 10/49 | €102,627 | €89,972 | -€12,654 | -12.3% |
| Equity | 10/15 | €69,631 | €59,354 | -€10,277 | -14.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €68,631 | €58,354 | -€10,277 | -15.0% |
| Distributable reserves | 133 | €68,631 | €58,354 | -€10,277 | -15.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €32,996 | €30,618 | -€2,377 | -7.2% |
| Amounts payable within one year | 42/48 | €32,996 | €30,618 | -€2,377 | -7.2% |
| Trade debts | 44 | €16,541 | €2,767 | -€13,775 | -83.3% |
| Suppliers | 440/4 | €16,541 | €2,767 | -€13,775 | -83.3% |
| Taxes, remuneration and social security | 45 | €16,454 | €13,852 | -€2,603 | -15.8% |
| Taxes | 450/3 | €16,454 | €13,852 | -€2,603 | -15.8% |
| Other amounts payable | 47/48 | €0 | €14,000 | +€14,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €818 | €1,370 | +€551 | +67.4% |
| Other operating charges | 640/8 | €222 | €860 | +€637 | +287% |
| Gross operating margin | 9900 | €40,967 | €51,807 | +€10,840 | +26.5% |
| Operating profit (loss) | 9901 | €39,927 | €49,577 | +€9,651 | +24.2% |
| Financial income | 75/76B | €2,640 | €3,097 | +€457 | +17.3% |
| Recurring financial income | 75 | €2,640 | €3,097 | +€457 | +17.3% |
| Financial charges | 65/66B | €909 | €1,397 | +€488 | +53.7% |
| Recurring financial charges | 65 | €909 | €1,397 | +€488 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €41,658 | €51,277 | +€9,619 | +23.1% |
| Income taxes | 67/77 | €9,756 | €12,260 | +€2,504 | +25.7% |
| Profit (loss) for the period | 9904 | €31,902 | €39,017 | +€7,115 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,902 | €39,017 | +€7,115 | +22.3% |
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 21 October 2026 via checked.be.