DJLS: what changed
Two fiscal 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.
DJLS
Largest movements
- Cash -€28,457
down €28,457 (-29.9%), from €95,068 to €66,611
mainly Contributions, distributions and other (-€45,850) and Tax, wage and social debts (-€5,299)
- Receivables within one year +€2,138
up €2,138 (+36.5%), from €5,852 to €7,990
of which Other amounts receivable: +€2,525
- Reserves -€18,973
down €18,973 (-33.0%), from €57,565 to €38,591
- Tax, wage and social debts -€5,299
down €5,299 (-43.2%), from €12,264 to €6,965
of which Taxes: -€5,139
- Other debts -€1,660
down €1,660 (-5.7%), from €29,204 to €27,544
- Gross operating margin -€1,181
down €1,181 (-3.9%), from €30,435 to €29,254
- Financial income +€550
up €550 (+11.6%), from €4,750 to €5,300
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.
Cash bridge derived
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 | €101,420 | €75,101 | -€26,319 | -26.0% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €100,920 | €74,601 | -€26,319 | -26.1% |
| Amounts receivable within one year | 40/41 | €5,852 | €7,990 | +€2,138 | +36.5% |
| Trade receivables | 40 | €387 | - | -€387 | |
| Other amounts receivable | 41 | €5,465 | €7,990 | +€2,525 | +46.2% |
| Cash at bank and in hand | 54/58 | €95,068 | €66,611 | -€28,457 | -29.9% |
| Total equity and liabilities | 10/49 | €101,420 | €75,101 | -€26,319 | -26.0% |
| Equity | 10/15 | €59,565 | €40,591 | -€18,973 | -31.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €57,565 | €38,591 | -€18,973 | -33.0% |
| Distributable reserves | 133 | €57,565 | €38,591 | -€18,973 | -33.0% |
| Amounts payable | 17/49 | €41,855 | €34,509 | -€7,346 | -17.6% |
| Amounts payable within one year | 42/48 | €41,855 | €34,509 | -€7,346 | -17.6% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €12,264 | €6,965 | -€5,299 | -43.2% |
| Taxes | 450/3 | €12,104 | €6,965 | -€5,139 | -42.5% |
| Remuneration and social security | 454/9 | €160 | - | -€160 | |
| Other amounts payable | 47/48 | €29,204 | €27,544 | -€1,660 | -5.7% |
| Other operating charges | 640/8 | €740 | €550 | -€190 | -25.7% |
| Gross operating margin | 9900 | €30,435 | €29,254 | -€1,181 | -3.9% |
| Operating profit (loss) | 9901 | €29,696 | €28,705 | -€991 | -3.3% |
| Financial income | 75/76B | €4,750 | €5,300 | +€550 | +11.6% |
| Recurring financial income | 75 | €4,750 | €5,300 | +€550 | +11.6% |
| Financial charges | 65/66B | €1,098 | €893 | -€205 | -18.6% |
| Recurring financial charges | 65 | €1,098 | €893 | -€205 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €33,348 | €33,111 | -€237 | -0.7% |
| Income taxes | 67/77 | €5,935 | €6,235 | +€300 | +5.1% |
| Profit (loss) for the period | 9904 | €27,413 | €26,876 | -€536 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,413 | €26,876 | -€536 | -2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.