DJK: 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.
DJK
Largest movements
- Cash +€15,105
up €15,105 (+134%), from €11,242 to €26,347
mainly Net result for the year (+€33,919) and Depreciation (+€10,338)
- Tangible fixed assets -€10,338
down €10,338 (-9.1%), from €113,547 to €103,209
of which Land and buildings: -€10,070
- Profit (loss) carried forward +€30,919
up €30,919 (+20.0%), from €154,917 to €185,836
- Debts after one year -€22,154
down €22,154 (-31.7%), from €69,858 to €47,704
- Current portion of long-term debt -€9,021
down €9,021 (-27.8%), from €32,393 to €23,372
- Tax, wage and social debts +€3,596
up €3,596 (+31.8%), from €11,326 to €14,922
- Gross operating margin +€9,071
up €9,071 (+19.0%), from €47,806 to €56,877
- Financial charges -€3,114
down €3,114 (-70.1%), from €4,444 to €1,330
- Depreciation -€2,250
down €2,250 (-17.9%), from €12,588 to €10,338
- Other operating charges -€1,052
down €1,052 (-55.1%), from €1,910 to €857
- Taxes +€732
up €732 (+6.8%), from €10,710 to €11,442
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 | €293,608 | €296,833 | +€3,225 | +1.1% |
| Fixed assets | 21/28 | €263,547 | €253,209 | -€10,338 | -3.9% |
| Tangible fixed assets | 22/27 | €113,547 | €103,209 | -€10,338 | -9.1% |
| Land and buildings | 22 | €112,811 | €102,740 | -€10,070 | -8.9% |
| Plant, machinery and equipment | 23 | €737 | €469 | -€268 | -36.4% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €30,060 | €43,624 | +€13,564 | +45.1% |
| Amounts receivable within one year | 40/41 | €18,818 | €17,277 | -€1,541 | -8.2% |
| Trade receivables | 40 | €1,400 | €1,400 | = | 0.0% |
| Other amounts receivable | 41 | €17,418 | €15,877 | -€1,541 | -8.8% |
| Cash at bank and in hand | 54/58 | €11,242 | €26,347 | +€15,105 | +134% |
| Total equity and liabilities | 10/49 | €293,608 | €296,833 | +€3,225 | +1.1% |
| Equity | 10/15 | €179,917 | €210,836 | +€30,919 | +17.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Other | 1109/19 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,917 | €185,836 | +€30,919 | +20.0% |
| Amounts payable | 17/49 | €113,691 | €85,998 | -€27,694 | -24.4% |
| Amounts payable after more than one year | 17 | €69,858 | €47,704 | -€22,154 | -31.7% |
| Financial debts | 170/4 | €69,858 | €47,704 | -€22,154 | -31.7% |
| Amounts payable within one year | 42/48 | €43,834 | €38,294 | -€5,540 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €32,393 | €23,372 | -€9,021 | -27.8% |
| Trade debts | 44 | €115 | - | -€115 | |
| Suppliers | 440/4 | €115 | - | -€115 | |
| Taxes, remuneration and social security | 45 | €11,326 | €14,922 | +€3,596 | +31.8% |
| Taxes | 450/3 | €11,326 | €14,922 | +€3,596 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,588 | €10,338 | -€2,250 | -17.9% |
| Other operating charges | 640/8 | €1,910 | €857 | -€1,052 | -55.1% |
| Gross operating margin | 9900 | €47,806 | €56,877 | +€9,071 | +19.0% |
| Operating profit (loss) | 9901 | €33,309 | €45,682 | +€12,373 | +37.1% |
| Financial income | 75/76B | €892 | €1,009 | +€117 | +13.2% |
| Recurring financial income | 75 | €892 | €1,009 | +€117 | +13.2% |
| Financial charges | 65/66B | €4,444 | €1,330 | -€3,114 | -70.1% |
| Recurring financial charges | 65 | €4,444 | €1,330 | -€3,114 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | €29,756 | €45,361 | +€15,604 | +52.4% |
| Income taxes | 67/77 | €10,710 | €11,442 | +€732 | +6.8% |
| Profit (loss) for the period | 9904 | €19,046 | €33,919 | +€14,873 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,046 | €33,919 | +€14,873 | +78.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.