DJM EXPRESS: 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 EXPRESS
Largest movements
- Receivables within one year +€22,453
up €22,453 (+17.0%), from €132,210 to €154,663
of which Trade receivables: +€41,552
- Deferred charges and accrued income -€17,838
down €17,838 (-60.4%), from €29,521 to €11,683
- Profit (loss) carried forward -€35,159
down €35,159 (-81.7%), from -€43,044 to -€78,203
- Accrued charges and deferred income +€23,534
up €23,534 (+367%), from €6,405 to €29,939
- Tax, wage and social debts +€20,352
up €20,352 (+31.5%), from €64,536 to €84,888
of which Taxes: +€13,635
- Trade debts -€6,318
down €6,318 (-6.5%), from €97,844 to €91,526
- Gross operating margin -€27,165
down €27,165 (-16.2%), from €167,693 to €140,528
- Depreciation -€5,220
down €5,220 (-93.7%), from €5,570 to €350
- Financial charges -€1,815
down €1,815 (-31.5%), from €5,764 to €3,949
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 | €168,093 | €172,358 | +€4,265 | +2.5% |
| Fixed assets | 21/28 | €6,362 | €6,012 | -€350 | -5.5% |
| Tangible fixed assets | 22/27 | €1,166 | €816 | -€350 | -30.0% |
| Plant, machinery and equipment | 23 | €1,166 | €816 | -€350 | -30.0% |
| Financial fixed assets | 28 | €5,196 | €5,196 | = | 0.0% |
| Current assets | 29/58 | €161,731 | €166,346 | +€4,615 | +2.9% |
| Amounts receivable within one year | 40/41 | €132,210 | €154,663 | +€22,453 | +17.0% |
| Trade receivables | 40 | €107,429 | €148,981 | +€41,552 | +38.7% |
| Other amounts receivable | 41 | €24,781 | €5,682 | -€19,099 | -77.1% |
| Deferred charges and accrued income | 490/1 | €29,521 | €11,683 | -€17,838 | -60.4% |
| Total equity and liabilities | 10/49 | €168,093 | €172,358 | +€4,265 | +2.5% |
| Equity | 10/15 | -€34,989 | -€70,148 | -€35,159 | -100% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,044 | -€78,203 | -€35,159 | -81.7% |
| Amounts payable | 17/49 | €203,082 | €242,506 | +€39,424 | +19.4% |
| Amounts payable within one year | 42/48 | €196,677 | €212,567 | +€15,890 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €5,486 | €5,391 | -€95 | -1.7% |
| Financial debts | 43 | €21,590 | €22,761 | +€1,171 | +5.4% |
| Credit institutions | 430/8 | €21,590 | €22,761 | +€1,171 | +5.4% |
| Trade debts | 44 | €97,844 | €91,526 | -€6,318 | -6.5% |
| Suppliers | 440/4 | €97,844 | €91,526 | -€6,318 | -6.5% |
| Taxes, remuneration and social security | 45 | €64,536 | €84,888 | +€20,352 | +31.5% |
| Taxes | 450/3 | €36,223 | €49,858 | +€13,635 | +37.6% |
| Remuneration and social security | 454/9 | €28,313 | €35,030 | +€6,717 | +23.7% |
| Other amounts payable | 47/48 | €7,221 | €8,001 | +€780 | +10.8% |
| Accrued charges and deferred income | 492/3 | €6,405 | €29,939 | +€23,534 | +367% |
| Remuneration, social security and pensions | 62 | €167,286 | €168,102 | +€816 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,570 | €350 | -€5,220 | -93.7% |
| Other operating charges | 640/8 | €3,906 | €3,120 | -€786 | -20.1% |
| Gross operating margin | 9900 | €167,693 | €140,528 | -€27,165 | -16.2% |
| Operating profit (loss) | 9901 | -€9,069 | -€31,044 | -€21,975 | -242% |
| Financial charges | 65/66B | €5,764 | €3,949 | -€1,815 | -31.5% |
| Recurring financial charges | 65 | €5,764 | €3,949 | -€1,815 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,833 | -€34,993 | -€20,160 | -136% |
| Income taxes | 67/77 | €198 | €166 | -€32 | -16.2% |
| Profit (loss) for the period | 9904 | -€15,031 | -€35,159 | -€20,128 | -134% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,031 | -€35,159 | -€20,128 | -134% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.