DJS Beheer: 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.
DJS Beheer
Largest movements
- Cash -€4,832
down €4,832 (-56.1%), from €8,617 to €3,786
mainly Contributions, distributions and other (-€24,500) and Net result for the year (-€7,105)
- Tangible fixed assets -€1,293
down €1,293 (-36.2%), from €3,569 to €2,277
- Receivables within one year +€1,230
up €1,230 (+5.2%), from €23,560 to €24,790
- Reserves -€27,484
down €27,484 (-100.0%), from €27,484 to €0
- Other debts +€20,825
up €20,825 (+416.5%), from €5,000 to €25,825
- Tax, wage and social debts +€8,472
up €8,472 (+5205.8%), from €163 to €8,635
- Profit (loss) carried forward -€4,121
new in 2025: -€4,121
- Trade debts -€2,336
down €2,336 (-86.5%), from €2,700 to €364
- Gross operating margin -€5,840
down €5,840, from €1,030 to -€4,810
- Depreciation +€541
up €541 (+71.9%), from €752 to €1,293
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 | €40,747 | €35,852 | -€4,894 | -12.0% |
| Fixed assets | 21/28 | €8,569 | €7,277 | -€1,293 | -15.1% |
| Tangible fixed assets | 22/27 | €3,569 | €2,277 | -€1,293 | -36.2% |
| Plant, machinery and equipment | 23 | €3,569 | €2,277 | -€1,293 | -36.2% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €32,177 | €28,576 | -€3,602 | -11.2% |
| Amounts receivable within one year | 40/41 | €23,560 | €24,790 | +€1,230 | +5.2% |
| Trade receivables | 40 | €23,560 | €24,790 | +€1,230 | +5.2% |
| Cash at bank and in hand | 54/58 | €8,617 | €3,786 | -€4,832 | -56.1% |
| Total equity and liabilities | 10/49 | €40,747 | €35,852 | -€4,894 | -12.0% |
| Equity | 10/15 | €32,484 | €879 | -€31,605 | -97.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,484 | €0 | -€27,484 | -100.0% |
| Distributable reserves | 133 | €27,484 | €0 | -€27,484 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€4,121 | -€4,121 | |
| Amounts payable | 17/49 | €8,263 | €34,973 | +€26,711 | +323.3% |
| Amounts payable within one year | 42/48 | €7,863 | €34,823 | +€26,961 | +342.9% |
| Trade debts | 44 | €2,700 | €364 | -€2,336 | -86.5% |
| Suppliers | 440/4 | €2,700 | €364 | -€2,336 | -86.5% |
| Taxes, remuneration and social security | 45 | €163 | €8,635 | +€8,472 | +5205.8% |
| Taxes | 450/3 | €163 | €8,635 | +€8,472 | +5205.8% |
| Other amounts payable | 47/48 | €5,000 | €25,825 | +€20,825 | +416.5% |
| Accrued charges and deferred income | 492/3 | €400 | €150 | -€250 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | €1,293 | +€541 | +71.9% |
| Other operating charges | 640/8 | €659 | €675 | +€16 | +2.5% |
| Gross operating margin | 9900 | €1,030 | -€4,810 | -€5,840 | |
| Operating profit (loss) | 9901 | -€381 | -€6,778 | -€6,397 | -1678.0% |
| Financial charges | 65/66B | €290 | €327 | +€37 | +12.8% |
| Recurring financial charges | 65 | €290 | €327 | +€37 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€671 | -€7,105 | -€6,434 | -958.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€671 | -€7,105 | -€6,434 | -958.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€671 | -€7,105 | -€6,434 | -958.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.