DJM.BM: 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.BM
Largest movements
- Receivables within one year -€70,896
down €70,896 (-57.6%), from €123,104 to €52,208
of which Other amounts receivable: -€72,096
- Cash +€46,052
up €46,052 (+121%), from €38,156 to €84,208
mainly Receivables within one year (+€70,896) and Depreciation (+€39,162)
- Stocks and contracts -€28,750
down €28,750 (-68.7%), from €41,850 to €13,100
- Tax, wage and social debts -€58,132
down €58,132 (-70.1%), from €82,950 to €24,818
of which Taxes: -€63,434
- Profit (loss) carried forward +€7,241
up €7,241 (+6.3%), from €114,960 to €122,201
- Debts after one year -€5,033
down €5,033 (-18.9%), from €26,651 to €21,618
- Gross operating margin +€53,773
up €53,773 (+49.3%), from €109,118 to €162,891
- Staff costs +€37,027
up €37,027 (+48.6%), from €76,196 to €113,223
- Depreciation +€8,383
up €8,383 (+27.2%), from €30,779 to €39,162
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,793 | €397,554 | -€61,239 | -13.3% |
| Fixed assets | 21/28 | €155,151 | €147,495 | -€7,656 | -4.9% |
| Intangible fixed assets | 21 | €5,676 | €1,771 | -€3,906 | -68.8% |
| Tangible fixed assets | 22/27 | €149,475 | €145,725 | -€3,751 | -2.5% |
| Plant, machinery and equipment | 23 | €14,785 | €12,611 | -€2,173 | -14.7% |
| Furniture and vehicles | 24 | €41,769 | €40,531 | -€1,238 | -3.0% |
| Other tangible fixed assets | 26 | €92,921 | €92,582 | -€339 | -0.4% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €303,642 | €250,059 | -€53,583 | -17.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €41,850 | €13,100 | -€28,750 | -68.7% |
| Stocks | 30/36 | €41,850 | €13,100 | -€28,750 | -68.7% |
| Amounts receivable within one year | 40/41 | €123,104 | €52,208 | -€70,896 | -57.6% |
| Trade receivables | 40 | - | €1,200 | +€1,200 | |
| Other amounts receivable | 41 | €123,104 | €51,008 | -€72,096 | -58.6% |
| Cash at bank and in hand | 54/58 | €38,156 | €84,208 | +€46,052 | +121% |
| Deferred charges and accrued income | 490/1 | €532 | €542 | +€11 | +2.0% |
| Total equity and liabilities | 10/49 | €458,793 | €397,554 | -€61,239 | -13.3% |
| Equity | 10/15 | €130,865 | €138,106 | +€7,241 | +5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,505 | €3,505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,645 | €1,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,960 | €122,201 | +€7,241 | +6.3% |
| Amounts payable | 17/49 | €327,928 | €259,448 | -€68,480 | -20.9% |
| Amounts payable after more than one year | 17 | €26,651 | €21,618 | -€5,033 | -18.9% |
| Financial debts | 170/4 | €26,651 | €21,618 | -€5,033 | -18.9% |
| Amounts payable within one year | 42/48 | €301,277 | €237,830 | -€63,447 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €9,513 | €5,033 | -€4,479 | -47.1% |
| Trade debts | 44 | €208,814 | €207,979 | -€836 | -0.4% |
| Suppliers | 440/4 | €208,814 | €207,979 | -€836 | -0.4% |
| Taxes, remuneration and social security | 45 | €82,950 | €24,818 | -€58,132 | -70.1% |
| Taxes | 450/3 | €77,325 | €13,891 | -€63,434 | -82.0% |
| Remuneration and social security | 454/9 | €5,625 | €10,928 | +€5,302 | +94.3% |
| Remuneration, social security and pensions | 62 | €76,196 | €113,223 | +€37,027 | +48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,779 | €39,162 | +€8,383 | +27.2% |
| Other operating charges | 640/8 | €2,438 | €2,218 | -€221 | -9.0% |
| Non-recurring operating charges | 66A | €2,040 | - | -€2,040 | |
| Gross operating margin | 9900 | €109,118 | €162,891 | +€53,773 | +49.3% |
| Operating profit (loss) | 9901 | -€2,335 | €8,288 | +€10,623 | |
| Financial income | 75/76B | €3,399 | €3,687 | +€288 | +8.5% |
| Recurring financial income | 75 | €3,399 | €3,687 | +€288 | +8.5% |
| Financial charges | 65/66B | €5,927 | €4,932 | -€996 | -16.8% |
| Recurring financial charges | 65 | €5,927 | €4,932 | -€996 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,863 | €7,044 | +€11,907 | |
| Income taxes | 67/77 | €592 | -€197 | -€789 | |
| Profit (loss) for the period | 9904 | -€5,455 | €7,241 | +€12,696 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,455 | €7,241 | +€12,696 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.