DJLL: 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.
DJLL
Largest movements
- Cash -€7,026
down €7,026 (-60.8%), from €11,564 to €4,538
mainly Trade debts (-€6,242) and Other debts (-€3,145)
- Tangible fixed assets -€992
down €992 (-21.6%), from €4,599 to €3,607
of which Plant, machinery and equipment: -€591
- Deferred charges and accrued income -€409
down €409 (-76.0%), from €539 to €129
- Trade debts -€6,242
down €6,242 (-84.4%), from €7,395 to €1,154
- Other debts -€3,145
down €3,145 (-100%), from €3,145 to €0
- Profit (loss) carried forward +€957
up €957, from -€581 to €377
- Gross operating margin +€687
up €687 (+23.3%), from €2,953 to €3,641
- Depreciation +€631
up €631 (+175%), from €361 to €992
- Taxes +€303
up €303 (+68.3%), from €444 to €746
- Financial charges -€121
down €121 (-26.2%), from €463 to €342
- Other operating charges +€89
up €89 (+17.4%), from €513 to €603
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 | €31,434 | €22,763 | -€8,671 | -27.6% |
| Fixed assets | 21/28 | €4,599 | €3,607 | -€992 | -21.6% |
| Tangible fixed assets | 22/27 | €4,599 | €3,607 | -€992 | -21.6% |
| Plant, machinery and equipment | 23 | €2,907 | €2,316 | -€591 | -20.3% |
| Furniture and vehicles | 24 | €1,691 | €1,291 | -€401 | -23.7% |
| Current assets | 29/58 | €26,835 | €19,157 | -€7,679 | -28.6% |
| Amounts receivable within one year | 40/41 | €14,733 | €14,490 | -€243 | -1.6% |
| Trade receivables | 40 | €13,909 | €13,633 | -€275 | -2.0% |
| Other amounts receivable | 41 | €824 | €857 | +€32 | +3.9% |
| Cash at bank and in hand | 54/58 | €11,564 | €4,538 | -€7,026 | -60.8% |
| Deferred charges and accrued income | 490/1 | €539 | €129 | -€409 | -76.0% |
| Total equity and liabilities | 10/49 | €31,434 | €22,763 | -€8,671 | -27.6% |
| Equity | 10/15 | €20,450 | €21,407 | +€957 | +4.7% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €31 | €31 | = | 0.0% |
| Distributable reserves | 133 | €31 | €31 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€581 | €377 | +€957 | |
| Amounts payable | 17/49 | €10,984 | €1,356 | -€9,628 | -87.7% |
| Amounts payable within one year | 42/48 | €10,984 | €1,356 | -€9,628 | -87.7% |
| Trade debts | 44 | €7,395 | €1,154 | -€6,242 | -84.4% |
| Suppliers | 440/4 | €7,395 | €1,154 | -€6,242 | -84.4% |
| Taxes, remuneration and social security | 45 | €444 | €203 | -€241 | -54.3% |
| Taxes | 450/3 | €444 | €203 | -€241 | -54.3% |
| Other amounts payable | 47/48 | €3,145 | €0 | -€3,145 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €992 | +€631 | +175% |
| Other operating charges | 640/8 | €513 | €603 | +€89 | +17.4% |
| Gross operating margin | 9900 | €2,953 | €3,641 | +€687 | +23.3% |
| Operating profit (loss) | 9901 | €2,079 | €2,046 | -€33 | -1.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €463 | €342 | -€121 | -26.2% |
| Recurring financial charges | 65 | €463 | €342 | -€121 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €1,615 | €1,704 | +€89 | +5.5% |
| Income taxes | 67/77 | €444 | €746 | +€303 | +68.3% |
| Profit (loss) for the period | 9904 | €1,172 | €957 | -€214 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,172 | €957 | -€214 | -18.3% |
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 18 October 2026 via checked.be.