DJP CONSULT: what changed
Two fiscal 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.
DJP CONSULT
Largest movements
- Cash +€92,679
up €92,679 (+563.7%), from €16,442 to €109,121
mainly Investment in fixed assets (net) (+€58,493) and Net result for the year (+€23,719)
- Financial fixed assets -€58,493
no longer reported in 2025 (was €58,493)
- Reserves +€23,700
up €23,700 (+12.6%), from €188,045 to €211,745
of which Distributable reserves: +€23,700
- Trade debts +€7,464
up €7,464 (+108.2%), from €6,900 to €14,364
- Financial income +€25,800
up €25,800 (+298.8%), from €8,636 to €34,436
of which Non-recurring financial income: +€26,507
- Gross operating margin -€22,485
down €22,485, from €14,244 to -€8,240
- Other operating charges -€384
no longer reported in 2025 (was €384)
- Taxes +€370
up €370 (+18.5%), from €2,000 to €2,370
- Financial charges -€158
down €158 (-59.6%), from €265 to €107
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,184 | €297,314 | +€34,130 | +13.0% |
| Fixed assets | 21/28 | €58,493 | - | -€58,493 | |
| Financial fixed assets | 28 | €58,493 | - | -€58,493 | |
| Current assets | 29/58 | €204,691 | €297,314 | +€92,623 | +45.3% |
| Amounts receivable within one year | 40/41 | €115,255 | €114,822 | -€433 | -0.4% |
| Trade receivables | 40 | €22,255 | €21,335 | -€919 | -4.1% |
| Other amounts receivable | 41 | €93,000 | €93,486 | +€486 | +0.5% |
| Current investments | 50/53 | €72,995 | €73,372 | +€377 | +0.5% |
| Cash at bank and in hand | 54/58 | €16,442 | €109,121 | +€92,679 | +563.7% |
| Total equity and liabilities | 10/49 | €263,184 | €297,314 | +€34,130 | +13.0% |
| Equity | 10/15 | €232,334 | €256,053 | +€23,719 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188,045 | €211,745 | +€23,700 | +12.6% |
| 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 | €186,185 | €209,885 | +€23,700 | +12.7% |
| Profit (loss) carried forward | 14 | €38,089 | €38,107 | +€19 | 0.0% |
| Amounts payable | 17/49 | €30,851 | €41,262 | +€10,411 | +33.7% |
| Amounts payable within one year | 42/48 | €30,851 | €41,262 | +€10,411 | +33.7% |
| Trade debts | 44 | €6,900 | €14,364 | +€7,464 | +108.2% |
| Suppliers | 440/4 | €6,900 | €14,364 | +€7,464 | +108.2% |
| Taxes, remuneration and social security | 45 | €19,042 | €21,172 | +€2,130 | +11.2% |
| Taxes | 450/3 | €19,042 | €21,172 | +€2,130 | +11.2% |
| Other amounts payable | 47/48 | €4,908 | €5,726 | +€817 | +16.6% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €14,244 | -€8,240 | -€22,485 | |
| Operating profit (loss) | 9901 | €13,860 | -€8,240 | -€22,100 | |
| Financial income | 75/76B | €8,636 | €34,436 | +€25,800 | +298.8% |
| Recurring financial income | 75 | €8,636 | €7,930 | -€706 | -8.2% |
| Non-recurring financial income | 76B | - | €26,507 | +€26,507 | |
| Financial charges | 65/66B | €265 | €107 | -€158 | -59.6% |
| Recurring financial charges | 65 | €265 | €107 | -€158 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €22,231 | €26,089 | +€3,858 | +17.4% |
| Income taxes | 67/77 | €2,000 | €2,370 | +€370 | +18.5% |
| Profit (loss) for the period | 9904 | €20,231 | €23,719 | +€3,488 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,231 | €23,719 | +€3,488 | +17.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.