DJH: 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.
DJH
Largest movements
- Receivables within one year +€13,348
up €13,348 (+53.6%), from €24,898 to €38,246
of which Other amounts receivable: +€10,323
- Cash +€9,933
up €9,933 (+26.9%), from €36,928 to €46,862
mainly Net result for the year (+€25,371) and Tax, wage and social debts (+€8,530)
- Tangible fixed assets -€7,391
down €7,391 (-43.3%), from €17,049 to €9,659
- Reserves +€25,371
up €25,371 (+24.7%), from €102,860 to €128,231
- Debts after one year -€17,716
down €17,716 (-49.6%), from €35,739 to €18,023
- Tax, wage and social debts +€8,530
up €8,530 (+43.6%), from €19,556 to €28,087
- Gross operating margin -€16,969
down €16,969 (-26.4%), from €64,393 to €47,424
- Taxes -€3,099
down €3,099 (-25.1%), from €12,335 to €9,237
- Other operating charges +€2,079
up €2,079 (+85.2%), from €2,440 to €4,519
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 | €183,917 | €199,808 | +€15,890 | +8.6% |
| Fixed assets | 21/28 | €122,091 | €114,700 | -€7,391 | -6.1% |
| Tangible fixed assets | 22/27 | €17,049 | €9,659 | -€7,391 | -43.3% |
| Furniture and vehicles | 24 | €17,049 | €9,659 | -€7,391 | -43.3% |
| Financial fixed assets | 28 | €105,041 | €105,041 | = | 0.0% |
| Current assets | 29/58 | €61,827 | €85,108 | +€23,281 | +37.7% |
| Amounts receivable within one year | 40/41 | €24,898 | €38,246 | +€13,348 | +53.6% |
| Trade receivables | 40 | €10,890 | €13,915 | +€3,025 | +27.8% |
| Other amounts receivable | 41 | €14,008 | €24,331 | +€10,323 | +73.7% |
| Cash at bank and in hand | 54/58 | €36,928 | €46,862 | +€9,933 | +26.9% |
| Total equity and liabilities | 10/49 | €183,917 | €199,808 | +€15,890 | +8.6% |
| Equity | 10/15 | €110,360 | €135,731 | +€25,371 | +23.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €102,860 | €128,231 | +€25,371 | +24.7% |
| Distributable reserves | 133 | €102,860 | €128,231 | +€25,371 | +24.7% |
| Amounts payable | 17/49 | €73,558 | €64,077 | -€9,480 | -12.9% |
| Amounts payable after more than one year | 17 | €35,739 | €18,023 | -€17,716 | -49.6% |
| Financial debts | 170/4 | €35,739 | €18,023 | -€17,716 | -49.6% |
| Amounts payable within one year | 42/48 | €37,818 | €46,055 | +€8,236 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €17,518 | €17,716 | +€199 | +1.1% |
| Trade debts | 44 | €745 | €251 | -€493 | -66.2% |
| Suppliers | 440/4 | €745 | €251 | -€493 | -66.2% |
| Taxes, remuneration and social security | 45 | €19,556 | €28,087 | +€8,530 | +43.6% |
| Taxes | 450/3 | €19,556 | €28,087 | +€8,530 | +43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,780 | €7,391 | -€390 | -5.0% |
| Other operating charges | 640/8 | €2,440 | €4,519 | +€2,079 | +85.2% |
| Gross operating margin | 9900 | €64,393 | €47,424 | -€16,969 | -26.4% |
| Operating profit (loss) | 9901 | €54,172 | €35,514 | -€18,658 | -34.4% |
| Financial charges | 65/66B | €1,113 | €906 | -€207 | -18.6% |
| Recurring financial charges | 65 | €1,113 | €906 | -€207 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €53,059 | €34,608 | -€18,451 | -34.8% |
| Income taxes | 67/77 | €12,335 | €9,237 | -€3,099 | -25.1% |
| Profit (loss) for the period | 9904 | €40,723 | €25,371 | -€15,352 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,723 | €25,371 | -€15,352 | -37.7% |
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 15 October 2026 via checked.be.