DJP PILOTS: 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.
DJP PILOTS
Largest movements
- Cash -€16,080
down €16,080 (-40.6%), from €39,596 to €23,516
mainly Contributions, distributions and other (-€20,179) and Debts after one year (-€10,656)
- Tangible fixed assets -€11,343
down €11,343 (-27.3%), from €41,603 to €30,261
of which Furniture and vehicles: -€10,202
- Deferred charges and accrued income +€7,451
up €7,451 (+375%), from €1,986 to €9,438
- Receivables within one year +€7,031
up €7,031 (+81.3%), from €8,646 to €15,677
of which Other amounts receivable: +€4,581
- Debts after one year -€10,656
down €10,656 (-34.4%), from €30,996 to €20,340
- Other debts +€8,929
up €8,929 (+79.4%), from €11,250 to €20,179
- Tax, wage and social debts -€5,783
down €5,783 (-100%), from €5,783 to €0
of which Taxes: -€5,783
- Reserves -€5,271
down €5,271 (-17.9%), from €29,407 to €24,136
- Depreciation -€6,524
down €6,524 (-36.5%), from €17,867 to €11,343
- Gross operating margin +€4,189
up €4,189 (+12.5%), from €33,530 to €37,719
- Taxes +€1,383
up €1,383 (+28.6%), from €4,836 to €6,220
- Other operating charges +€1,126
up €1,126 (+67.5%), from €1,668 to €2,794
- Financial charges -€599
down €599 (-19.4%), from €3,083 to €2,484
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 | €91,832 | €78,891 | -€12,940 | -14.1% |
| Fixed assets | 21/28 | €41,603 | €30,261 | -€11,343 | -27.3% |
| Tangible fixed assets | 22/27 | €41,603 | €30,261 | -€11,343 | -27.3% |
| Land and buildings | 22 | €3,932 | €3,479 | -€453 | -11.5% |
| Plant, machinery and equipment | 23 | €1,216 | €528 | -€688 | -56.6% |
| Furniture and vehicles | 24 | €36,455 | €26,254 | -€10,202 | -28.0% |
| Current assets | 29/58 | €50,228 | €48,631 | -€1,598 | -3.2% |
| Amounts receivable within one year | 40/41 | €8,646 | €15,677 | +€7,031 | +81.3% |
| Trade receivables | 40 | €7,527 | €9,978 | +€2,450 | +32.6% |
| Other amounts receivable | 41 | €1,118 | €5,699 | +€4,581 | +410% |
| Cash at bank and in hand | 54/58 | €39,596 | €23,516 | -€16,080 | -40.6% |
| Deferred charges and accrued income | 490/1 | €1,986 | €9,438 | +€7,451 | +375% |
| Total equity and liabilities | 10/49 | €91,832 | €78,891 | -€12,940 | -14.1% |
| Equity | 10/15 | €32,407 | €27,136 | -€5,271 | -16.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,407 | €24,136 | -€5,271 | -17.9% |
| Distributable reserves | 133 | €29,407 | €24,136 | -€5,271 | -17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,425 | €51,756 | -€7,669 | -12.9% |
| Amounts payable after more than one year | 17 | €30,996 | €20,340 | -€10,656 | -34.4% |
| Financial debts | 170/4 | €30,996 | €20,340 | -€10,656 | -34.4% |
| Amounts payable within one year | 42/48 | €28,429 | €31,416 | +€2,987 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €10,007 | €10,656 | +€649 | +6.5% |
| Trade debts | 44 | €1,389 | €581 | -€808 | -58.2% |
| Suppliers | 440/4 | €1,389 | €581 | -€808 | -58.2% |
| Taxes, remuneration and social security | 45 | €5,783 | €0 | -€5,783 | -100% |
| Taxes | 450/3 | €5,783 | €0 | -€5,783 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,250 | €20,179 | +€8,929 | +79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,867 | €11,343 | -€6,524 | -36.5% |
| Other operating charges | 640/8 | €1,668 | €2,794 | +€1,126 | +67.5% |
| Gross operating margin | 9900 | €33,530 | €37,719 | +€4,189 | +12.5% |
| Operating profit (loss) | 9901 | €13,996 | €23,583 | +€9,587 | +68.5% |
| Financial income | 75/76B | €14 | €28 | +€15 | +109% |
| Recurring financial income | 75 | €14 | €28 | +€15 | +109% |
| Financial charges | 65/66B | €3,083 | €2,484 | -€599 | -19.4% |
| Recurring financial charges | 65 | €3,083 | €2,484 | -€599 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €10,927 | €21,127 | +€10,201 | +93.4% |
| Income taxes | 67/77 | €4,836 | €6,220 | +€1,383 | +28.6% |
| Profit (loss) for the period | 9904 | €6,090 | €14,908 | +€8,817 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €6,090 | €14,908 | +€8,817 | +145% |
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 15 October 2026 via checked.be.