DJIT: 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.
DJIT
Largest movements
- Tangible fixed assets -€30,542
down €30,542 (-9.1%), from €336,258 to €305,716
of which Land and buildings: -€23,854
- Cash -€27,063
down €27,063 (-72.9%), from €37,135 to €10,072
mainly Debts after one year (-€33,547) and Net result for the year (-€26,597)
- Receivables within one year -€12,305
down €12,305 (-14.6%), from €84,229 to €71,924
of which Other amounts receivable: -€17,641
- Debts after one year -€33,547
down €33,547 (-13.9%), from €241,437 to €207,889
- Profit (loss) carried forward -€26,597
down €26,597, from €24,280 to -€2,317
- Reserves -€23,294
down €23,294 (-26.3%), from €88,554 to €65,260
of which Distributable reserves: -€23,294
- Other debts +€15,713
up €15,713 (+207%), from €7,581 to €23,294
- Trade debts +€14,289
up €14,289 (+61.3%), from €23,309 to €37,598
- Gross operating margin -€15,698
down €15,698 (-19.2%), from €81,922 to €66,224
- Taxes +€12,841
up €12,841 (+111%), from €11,545 to €24,385
- Other operating charges -€5,972
down €5,972 (-51.4%), from €11,626 to €5,654
- Depreciation +€4,063
up €4,063 (+8.2%), from €49,280 to €53,342
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 | €458,761 | €390,585 | -€68,176 | -14.9% |
| Fixed assets | 21/28 | €336,258 | €305,716 | -€30,542 | -9.1% |
| Tangible fixed assets | 22/27 | €336,258 | €305,716 | -€30,542 | -9.1% |
| Land and buildings | 22 | €222,241 | €198,388 | -€23,854 | -10.7% |
| Plant, machinery and equipment | 23 | €15,513 | €18,840 | +€3,326 | +21.4% |
| Furniture and vehicles | 24 | €84,900 | €77,631 | -€7,269 | -8.6% |
| Other tangible fixed assets | 26 | €13,604 | €10,858 | -€2,746 | -20.2% |
| Current assets | 29/58 | €122,503 | €84,869 | -€37,633 | -30.7% |
| Amounts receivable within one year | 40/41 | €84,229 | €71,924 | -€12,305 | -14.6% |
| Trade receivables | 40 | €21,542 | €26,878 | +€5,336 | +24.8% |
| Other amounts receivable | 41 | €62,687 | €45,046 | -€17,641 | -28.1% |
| Cash at bank and in hand | 54/58 | €37,135 | €10,072 | -€27,063 | -72.9% |
| Deferred charges and accrued income | 490/1 | €1,139 | €2,874 | +€1,735 | +152% |
| Total equity and liabilities | 10/49 | €458,761 | €390,585 | -€68,176 | -14.9% |
| Equity | 10/15 | €119,034 | €69,143 | -€49,890 | -41.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,554 | €65,260 | -€23,294 | -26.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,076 | €10,076 | = | 0.0% |
| Distributable reserves | 133 | €76,618 | €53,324 | -€23,294 | -30.4% |
| Profit (loss) carried forward | 14 | €24,280 | -€2,317 | -€26,597 | |
| Amounts payable | 17/49 | €339,727 | €321,442 | -€18,285 | -5.4% |
| Amounts payable after more than one year | 17 | €241,437 | €207,889 | -€33,547 | -13.9% |
| Financial debts | 170/4 | €241,437 | €207,889 | -€33,547 | -13.9% |
| Amounts payable within one year | 42/48 | €98,029 | €113,327 | +€15,298 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €38,088 | €36,834 | -€1,254 | -3.3% |
| Financial debts | 43 | €2,443 | €2,401 | -€42 | -1.7% |
| Credit institutions | 430/8 | €2,443 | €2,401 | -€42 | -1.7% |
| Trade debts | 44 | €23,309 | €37,598 | +€14,289 | +61.3% |
| Suppliers | 440/4 | €23,309 | €37,598 | +€14,289 | +61.3% |
| Taxes, remuneration and social security | 45 | €26,608 | €13,201 | -€13,407 | -50.4% |
| Taxes | 450/3 | €26,608 | €13,201 | -€13,407 | -50.4% |
| Other amounts payable | 47/48 | €7,581 | €23,294 | +€15,713 | +207% |
| Accrued charges and deferred income | 492/3 | €262 | €226 | -€36 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,280 | €53,342 | +€4,063 | +8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €11,626 | €5,654 | -€5,972 | -51.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €81,922 | €66,224 | -€15,698 | -19.2% |
| Operating profit (loss) | 9901 | €21,016 | €7,227 | -€13,789 | -65.6% |
| Financial income | 75/76B | €3,648 | €3,214 | -€434 | -11.9% |
| Recurring financial income | 75 | €3,648 | €3,214 | -€434 | -11.9% |
| Financial charges | 65/66B | €13,013 | €12,653 | -€360 | -2.8% |
| Recurring financial charges | 65 | €13,013 | €12,653 | -€360 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €11,651 | -€2,211 | -€13,863 | |
| Income taxes | 67/77 | €11,545 | €24,385 | +€12,841 | +111% |
| Profit (loss) for the period | 9904 | €107 | -€26,597 | -€26,704 | |
| Profit (loss) for the period to be appropriated | 9905 | €107 | -€26,597 | -€26,704 |
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 13 October 2026 via checked.be.