DJM DIGITAL: 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.
What changed
DJM DIGITAL
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€27,918
2024 · -€44,820+€72,738
Equity
€561,355
2024 · €533,436+€27,918
Cash
€24,708
2024 · €47,544-€22,836
Balance sheet total
€3.8m
2024 · €4.3m-€445,429
Largest movements
Assets
- Receivables after one year -€960,000
down €960,000 (-85.7%), from €1.1m to €160,000
of which Other amounts receivable: -€1.1m
- Receivables within one year +€681,957
up €681,957 (+29.2%), from €2.3m to €3.0m
of which Trade receivables: +€680,022
- Stocks and contracts -€185,700
no longer reported in 2025 (was €185,700)
- Intangible fixed assets -€106,629
down €106,629 (-44.1%), from €242,043 to €135,414
- Deferred charges and accrued income +€81,417
up €81,417 (+259.2%), from €31,408 to €112,825
Equity and liabilities
- Trade debts -€668,546
down €668,546 (-37.2%), from €1.8m to €1.1m
- Tax, wage and social debts +€527,234
up €527,234 (+88.9%), from €593,204 to €1.1m
of which Taxes: +€329,818
- Debts after one year -€192,926
down €192,926 (-27.7%), from €695,338 to €502,412
of which Other amounts payable: -€189,438
- Current portion of long-term debt -€148,595
down €148,595 (-97.7%), from €152,084 to €3,489
Income statement
- Gross operating margin -€819,720
down €819,720 (-29.9%), from €2.7m to €1.9m
- Staff costs -€602,155
down €602,155 (-27.6%), from €2.2m to €1.6m
- Other operating charges -€202,893
down €202,893 (-65.6%), from €309,239 to €106,346
- Depreciation -€143,514
down €143,514 (-46.0%), from €311,675 to €168,160
- Taxes +€97,135
up €97,135, from -€35,260 to €61,875
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.
Result 2024
-€44,820
Gross operating margin
-€819,720
Staff costs
+€602,155
Depreciation
+€143,514
Write-downs
-€673
Other operating charges
+€202,893
Other operating items
+€12,618
Financial income
-€180
Financial charges
+€29,265
Taxes
-€97,135
Result 2025
€27,918
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.
From operations
+€446,579
Investment
-€127,893
Financing
-€341,521
Cash 2024
€47,544
From operations (derived)
+€446,579
Net result for the year
+€27,918
Depreciation
+€168,160
Receivables after one year
+€960,000
Stocks and contracts
+€185,700
Receivables within one year
-€681,957
Deferred charges and accrued income
-€81,417
Trade debts
-€668,546
Tax, wage and social debts
+€527,234
Other debts
-€2,317
Accrued charges and deferred income
+€11,803
Investment (derived)
-€127,893
Investment in fixed assets (net)
-€127,893
Financing
-€341,521
Debts after one year
-€192,926
Current portion of long-term debt
-€148,595
Cash 2025
€24,708
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,277,945 | €3,832,516 | -€445,429 | -10.4% |
| Formation expenses | 20 | €88,154 | €158,948 | +€70,794 | +80.3% |
| Fixed assets | 21/28 | €472,635 | €361,574 | -€111,061 | -23.5% |
| Intangible fixed assets | 21 | €242,043 | €135,414 | -€106,629 | -44.1% |
| Tangible fixed assets | 22/27 | €230,014 | €225,582 | -€4,432 | -1.9% |
| Land and buildings | 22 | €200,177 | €189,326 | -€10,851 | -5.4% |
| Plant, machinery and equipment | 23 | €13,071 | €10,179 | -€2,892 | -22.1% |
| Furniture and vehicles | 24 | €15,108 | €23,406 | +€8,298 | +54.9% |
| Other tangible fixed assets | 26 | €572 | - | -€572 | |
| Assets under construction and advance payments | 27 | €1,085 | €2,670 | +€1,585 | +146.1% |
| Financial fixed assets | 28 | €578 | €578 | = | 0.0% |
| Current assets | 29/58 | €3,717,156 | €3,311,994 | -€405,162 | -10.9% |
| Amounts receivable after more than one year | 29 | €1,120,000 | €160,000 | -€960,000 | -85.7% |
| Trade receivables | 290 | - | €160,000 | +€160,000 | |
| Other amounts receivable | 291 | €1,120,000 | - | -€1.1m | |
| Stocks and contracts in progress | 3 | €185,700 | - | -€185,700 | |
| Contracts in progress | 37 | €185,700 | - | -€185,700 | |
| Amounts receivable within one year | 40/41 | €2,332,505 | €3,014,462 | +€681,957 | +29.2% |
| Trade receivables | 40 | €2,319,323 | €2,999,345 | +€680,022 | +29.3% |
| Other amounts receivable | 41 | €13,181 | €15,117 | +€1,935 | +14.7% |
| Cash at bank and in hand | 54/58 | €47,544 | €24,708 | -€22,836 | -48.0% |
| Deferred charges and accrued income | 490/1 | €31,408 | €112,825 | +€81,417 | +259.2% |
| Total equity and liabilities | 10/49 | €4,277,945 | €3,832,516 | -€445,429 | -10.4% |
| Equity | 10/15 | €533,436 | €561,355 | +€27,918 | +5.2% |
| Contributions | 10/11 | €168,600 | €168,600 | = | 0.0% |
| Capital | 10 | €168,600 | €168,600 | = | 0.0% |
| Issued capital | 100 | €168,600 | €168,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,860 | €16,860 | = | 0.0% |
| Legal reserve | 130 | €16,860 | €16,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €347,976 | €375,895 | +€27,918 | +8.0% |
| Amounts payable | 17/49 | €3,744,509 | €3,271,162 | -€473,347 | -12.6% |
| Amounts payable after more than one year | 17 | €695,338 | €502,412 | -€192,926 | -27.7% |
| Financial debts | 170/4 | €3,489 | - | -€3,489 | |
| Other amounts payable | 178/9 | €691,849 | €502,412 | -€189,438 | -27.4% |
| Amounts payable within one year | 42/48 | €3,049,171 | €2,756,947 | -€292,224 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €152,084 | €3,489 | -€148,595 | -97.7% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €1,799,250 | €1,130,704 | -€668,546 | -37.2% |
| Suppliers | 440/4 | €1,799,250 | €1,130,704 | -€668,546 | -37.2% |
| Taxes, remuneration and social security | 45 | €593,204 | €1,120,438 | +€527,234 | +88.9% |
| Taxes | 450/3 | €112,257 | €442,075 | +€329,818 | +293.8% |
| Remuneration and social security | 454/9 | €480,947 | €678,364 | +€197,416 | +41.0% |
| Other amounts payable | 47/48 | €4,633 | €2,317 | -€2,317 | -50.0% |
| Accrued charges and deferred income | 492/3 | - | €11,803 | +€11,803 | |
| Non-recurring operating income | 76A | - | €10,857 | +€10,857 | |
| Remuneration, social security and pensions | 62 | €2,183,895 | €1,581,739 | -€602,155 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311,675 | €168,160 | -€143,514 | -46.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €370 | €1,043 | +€673 | +181.9% |
| Other operating charges | 640/8 | €309,239 | €106,346 | -€202,893 | -65.6% |
| Operating charges capitalised as restructuring costs | 649 | -€88,154 | -€101,223 | -€13,069 | -14.8% |
| Non-recurring operating charges | 66A | - | €451 | +€451 | |
| Gross operating margin | 9900 | €2,742,025 | €1,922,305 | -€819,720 | -29.9% |
| Operating profit (loss) | 9901 | €25,001 | €165,789 | +€140,788 | +563.1% |
| Financial income | 75/76B | €1,990 | €1,810 | -€180 | -9.0% |
| Recurring financial income | 75 | €1,990 | €1,810 | -€180 | -9.0% |
| Financial charges | 65/66B | €107,071 | €77,806 | -€29,265 | -27.3% |
| Recurring financial charges | 65 | €107,071 | €77,806 | -€29,265 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€80,080 | €89,793 | +€169,873 | |
| Income taxes | 67/77 | -€35,260 | €61,875 | +€97,135 | |
| Profit (loss) for the period | 9904 | -€44,820 | €27,918 | +€72,738 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,820 | €27,918 | +€72,738 |
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 11 October 2026 via checked.be.