DJM: 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.
DJM
Largest movements
- Tangible fixed assets -€4,667
down €4,667 (-6.8%), from €68,133 to €63,467
- Tax, wage and social debts -€20,747
down €20,747 (-86.3%), from €24,053 to €3,307
- Other debts +€15,388
up €15,388 (+20.5%), from €75,224 to €90,612
- Taxes -€34,969
down €34,969, from €22,922 to -€12,047
- Gross operating margin -€18,496
down €18,496, from €12,670 to -€5,825
- Financial income -€3,845
no longer reported in 2025 (was €3,845)
- Other operating charges -€229
down €229 (-21.0%), from €1,092 to €863
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,155 | €114,488 | -€4,667 | -3.9% |
| Fixed assets | 21/28 | €68,282 | €63,615 | -€4,667 | -6.8% |
| Tangible fixed assets | 22/27 | €68,133 | €63,467 | -€4,667 | -6.8% |
| Land and buildings | 22 | €68,133 | €63,467 | -€4,667 | -6.8% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €50,873 | €50,873 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,873 | €50,873 | = | 0.0% |
| Other amounts receivable | 41 | €50,873 | €50,873 | = | 0.0% |
| Total equity and liabilities | 10/49 | €119,155 | €114,488 | -€4,667 | -3.9% |
| Equity | 10/15 | €19,877 | €20,570 | +€692 | +3.5% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €987 | €987 | = | 0.0% |
| Non-distributable reserves | 130/1 | €987 | €987 | = | 0.0% |
| Reserves not available under the articles | 1311 | €987 | €987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,710 | -€99,018 | +€692 | +0.7% |
| Amounts payable | 17/49 | €99,278 | €93,919 | -€5,359 | -5.4% |
| Amounts payable within one year | 42/48 | €99,278 | €93,919 | -€5,359 | -5.4% |
| Taxes, remuneration and social security | 45 | €24,053 | €3,307 | -€20,747 | -86.3% |
| Taxes | 450/3 | €24,053 | €3,307 | -€20,747 | -86.3% |
| Other amounts payable | 47/48 | €75,224 | €90,612 | +€15,388 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | €4,667 | = | 0.0% |
| Other operating charges | 640/8 | €1,092 | €863 | -€229 | -21.0% |
| Gross operating margin | 9900 | €12,670 | -€5,825 | -€18,496 | |
| Operating profit (loss) | 9901 | €6,912 | -€11,355 | -€18,267 | |
| Financial income | 75/76B | €3,845 | - | -€3,845 | |
| Recurring financial income | 75 | €3,845 | - | -€3,845 | |
| Financial charges | 65/66B | €40 | - | -€40 | |
| Recurring financial charges | 65 | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | €10,718 | -€11,355 | -€22,072 | |
| Income taxes | 67/77 | €22,922 | -€12,047 | -€34,969 | |
| Profit (loss) for the period | 9904 | -€12,204 | €692 | +€12,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,204 | €692 | +€12,896 |
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 13 October 2026 via checked.be.