DJS Consult: 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.
DJS Consult
Largest movements
- Cash -€63,968
down €63,968 (-35.6%), from €179,457 to €115,490
mainly Current investments (-€52,500) and Receivables within one year (-€20,737)
- Current investments +€52,500
new in 2025: €52,500
- Receivables within one year +€20,737
up €20,737 (+414.1%), from €5,007 to €25,744
of which Other amounts receivable: +€13,152
- Tangible fixed assets +€13,100
up €13,100 (+196.4%), from €6,669 to €19,769
- Reserves +€35,667
up €35,667 (+21.0%), from €169,841 to €205,508
- Tax, wage and social debts -€11,489
down €11,489 (-73.9%), from €15,555 to €4,066
- Gross operating margin -€47,405
down €47,405 (-43.8%), from €108,253 to €60,848
- Taxes -€13,152
down €13,152 (-43.9%), from €29,993 to €16,841
- Other operating charges +€4,162
up €4,162 (+342.3%), from €1,216 to €5,378
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 | €191,133 | €215,483 | +€24,350 | +12.7% |
| Fixed assets | 21/28 | €6,669 | €19,769 | +€13,100 | +196.4% |
| Tangible fixed assets | 22/27 | €6,669 | €19,769 | +€13,100 | +196.4% |
| Furniture and vehicles | 24 | €6,669 | €19,769 | +€13,100 | +196.4% |
| Current assets | 29/58 | €184,464 | €195,714 | +€11,250 | +6.1% |
| Amounts receivable within one year | 40/41 | €5,007 | €25,744 | +€20,737 | +414.1% |
| Trade receivables | 40 | - | €7,585 | +€7,585 | |
| Other amounts receivable | 41 | €5,007 | €18,159 | +€13,152 | +262.7% |
| Current investments | 50/53 | - | €52,500 | +€52,500 | |
| Cash at bank and in hand | 54/58 | €179,457 | €115,490 | -€63,968 | -35.6% |
| Deferred charges and accrued income | 490/1 | - | €1,980 | +€1,980 | |
| Total equity and liabilities | 10/49 | €191,133 | €215,483 | +€24,350 | +12.7% |
| Equity | 10/15 | €172,841 | €208,508 | +€35,667 | +20.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €169,841 | €205,508 | +€35,667 | +21.0% |
| Distributable reserves | 133 | €169,841 | €205,508 | +€35,667 | +21.0% |
| Amounts payable | 17/49 | €18,293 | €6,975 | -€11,317 | -61.9% |
| Amounts payable within one year | 42/48 | €15,638 | €4,275 | -€11,362 | -72.7% |
| Trade debts | 44 | €4 | €210 | +€206 | +5138.5% |
| Suppliers | 440/4 | €4 | €210 | +€206 | +5138.5% |
| Taxes, remuneration and social security | 45 | €15,555 | €4,066 | -€11,489 | -73.9% |
| Taxes | 450/3 | €15,555 | €4,066 | -€11,489 | -73.9% |
| Other amounts payable | 47/48 | €79 | - | -€79 | |
| Accrued charges and deferred income | 492/3 | €2,655 | €2,700 | +€45 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,992 | €2,923 | +€931 | +46.7% |
| Other operating charges | 640/8 | €1,216 | €5,378 | +€4,162 | +342.3% |
| Gross operating margin | 9900 | €108,253 | €60,848 | -€47,405 | -43.8% |
| Operating profit (loss) | 9901 | €105,046 | €52,548 | -€52,498 | -50.0% |
| Financial income | 75/76B | €3 | €5 | +€2 | +66.3% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +66.3% |
| Financial charges | 65/66B | €60 | €45 | -€15 | -25.0% |
| Recurring financial charges | 65 | €60 | €45 | -€15 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €104,989 | €52,508 | -€52,481 | -50.0% |
| Income taxes | 67/77 | €29,993 | €16,841 | -€13,152 | -43.9% |
| Profit (loss) for the period | 9904 | €74,996 | €35,667 | -€39,329 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €74,996 | €35,667 | -€39,329 | -52.4% |
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 12 October 2026 via checked.be.