DJM HQ: 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 HQ
Largest movements
- Receivables within one year -€46,484
down €46,484 (-35.4%), from €131,307 to €84,823
of which Other amounts receivable: -€27,545
- Debts after one year -€68,568
down €68,568 (-2.8%), from €2.5m to €2.4m
of which Financial debts: -€68,568
- Taxes +€2,667
new in 2025: €2,667
- Gross operating margin +€2,121
up €2,121 (+6.2%), from €33,943 to €36,063
- Other operating charges +€983
up €983 (+28.8%), from €3,417 to €4,401
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
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 | €2,731,325 | €2,685,400 | -€45,926 | -1.7% |
| Fixed assets | 21/28 | €2,600,000 | €2,600,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,600,000 | €2,600,000 | = | 0.0% |
| Current assets | 29/58 | €131,325 | €85,400 | -€45,926 | -35.0% |
| Amounts receivable within one year | 40/41 | €131,307 | €84,823 | -€46,484 | -35.4% |
| Trade receivables | 40 | €75,000 | €56,061 | -€18,939 | -25.3% |
| Other amounts receivable | 41 | €56,307 | €28,762 | -€27,545 | -48.9% |
| Cash at bank and in hand | 54/58 | €18 | €577 | +€558 | +3,031% |
| Total equity and liabilities | 10/49 | €2,731,325 | €2,685,400 | -€45,926 | -1.7% |
| Equity | 10/15 | €88,960 | €97,818 | +€8,858 | +10.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,040 | -€2,182 | +€8,858 | +80.2% |
| Amounts payable | 17/49 | €2,642,365 | €2,587,582 | -€54,784 | -2.1% |
| Amounts payable after more than one year | 17 | €2,465,854 | €2,397,285 | -€68,568 | -2.8% |
| Financial debts | 170/4 | €365,854 | €297,285 | -€68,568 | -18.7% |
| Other amounts payable | 178/9 | €2,100,000 | €2,100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €176,512 | €185,946 | +€9,435 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €65,818 | €68,568 | +€2,750 | +4.2% |
| Trade debts | 44 | €78,566 | €70,028 | -€8,538 | -10.9% |
| Suppliers | 440/4 | €78,566 | €70,028 | -€8,538 | -10.9% |
| Taxes, remuneration and social security | 45 | €32,127 | €47,350 | +€15,223 | +47.4% |
| Taxes | 450/3 | €32,127 | €36,119 | +€3,992 | +12.4% |
| Remuneration and social security | 454/9 | - | €11,231 | +€11,231 | |
| Accrued charges and deferred income | 492/3 | - | €4,350 | +€4,350 | |
| Other operating charges | 640/8 | €3,417 | €4,401 | +€983 | +28.8% |
| Gross operating margin | 9900 | €33,943 | €36,063 | +€2,121 | +6.2% |
| Operating profit (loss) | 9901 | €30,525 | €31,663 | +€1,138 | +3.7% |
| Financial charges | 65/66B | €20,095 | €20,138 | +€44 | +0.2% |
| Recurring financial charges | 65 | €20,095 | €20,138 | +€44 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €10,431 | €11,524 | +€1,094 | +10.5% |
| Income taxes | 67/77 | - | €2,667 | +€2,667 | |
| Profit (loss) for the period | 9904 | €10,431 | €8,858 | -€1,573 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,431 | €8,858 | -€1,573 | -15.1% |
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 17 October 2026 via checked.be.