DJKR Management: 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.
DJKR Management
Largest movements
- Cash -€14,374
down €14,374 (-24.9%), from €57,644 to €43,271
mainly Contributions, distributions and other (-€72,787) and Tax, wage and social debts (-€13,690)
- Receivables within one year +€13,283
up €13,283 (+48.8%), from €27,211 to €40,493
of which Trade receivables: +€13,283
- Tangible fixed assets -€2,116
down €2,116 (-26.7%), from €7,923 to €5,807
of which Furniture and vehicles: -€1,760
- Tax, wage and social debts -€13,690
down €13,690 (-56.0%), from €24,431 to €10,741
of which Taxes: -€13,778
- Other debts +€10,733
up €10,733 (+17.0%), from €63,070 to €73,803
- Gross operating margin +€11,456
up €11,456 (+13.4%), from €85,352 to €96,807
- Taxes +€2,425
up €2,425 (+13.8%), from €17,590 to €20,015
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 | €93,083 | €89,888 | -€3,195 | -3.4% |
| Fixed assets | 21/28 | €7,923 | €5,807 | -€2,116 | -26.7% |
| Tangible fixed assets | 22/27 | €7,923 | €5,807 | -€2,116 | -26.7% |
| Furniture and vehicles | 24 | €4,704 | €2,944 | -€1,760 | -37.4% |
| Other tangible fixed assets | 26 | €3,218 | €2,863 | -€356 | -11.0% |
| Current assets | 29/58 | €85,160 | €84,080 | -€1,080 | -1.3% |
| Amounts receivable within one year | 40/41 | €27,211 | €40,493 | +€13,283 | +48.8% |
| Trade receivables | 40 | €26,741 | €40,024 | +€13,283 | +49.7% |
| Other amounts receivable | 41 | €470 | €470 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,644 | €43,271 | -€14,374 | -24.9% |
| Deferred charges and accrued income | 490/1 | €305 | €316 | +€11 | +3.6% |
| Total equity and liabilities | 10/49 | €93,083 | €89,888 | -€3,195 | -3.4% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €90,583 | €87,388 | -€3,195 | -3.5% |
| Amounts payable within one year | 42/48 | €90,583 | €87,388 | -€3,195 | -3.5% |
| Trade debts | 44 | €3,082 | €2,844 | -€238 | -7.7% |
| Suppliers | 440/4 | €3,082 | €2,844 | -€238 | -7.7% |
| Taxes, remuneration and social security | 45 | €24,431 | €10,741 | -€13,690 | -56.0% |
| Taxes | 450/3 | €21,769 | €7,991 | -€13,778 | -63.3% |
| Remuneration and social security | 454/9 | €2,662 | €2,750 | +€88 | +3.3% |
| Other amounts payable | 47/48 | €63,070 | €73,803 | +€10,733 | +17.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,161 | €2,116 | -€46 | -2.1% |
| Other operating charges | 640/8 | €1,032 | €738 | -€294 | -28.5% |
| Gross operating margin | 9900 | €85,352 | €96,807 | +€11,456 | +13.4% |
| Operating profit (loss) | 9901 | €82,159 | €93,954 | +€11,795 | +14.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,510 | €1,151 | -€359 | -23.8% |
| Recurring financial charges | 65 | €1,510 | €1,151 | -€359 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €80,650 | €92,803 | +€12,153 | +15.1% |
| Income taxes | 67/77 | €17,590 | €20,015 | +€2,425 | +13.8% |
| Profit (loss) for the period | 9904 | €63,060 | €72,787 | +€9,728 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,060 | €72,787 | +€9,728 | +15.4% |
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 18 October 2026 via checked.be.