DJS INDUSTRIE: 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 INDUSTRIE
Largest movements
- Cash +€26,492
up €26,492 (+11.3%), from €235,178 to €261,670
mainly Net result for the year (+€105,876) and Depreciation (+€32,556)
- Tangible fixed assets +€24,518
up €24,518 (+33.3%), from €73,626 to €98,145
of which Furniture and vehicles: +€13,659
- Receivables within one year +€9,857
up €9,857 (+6.4%), from €153,443 to €163,299
of which Trade receivables: +€11,220
- Profit (loss) carried forward +€105,876
up €105,876 (+30.8%), from €343,790 to €449,665
- Tax, wage and social debts -€35,931
down €35,931 (-66.7%), from €53,838 to €17,908
of which Taxes: -€39,503
- Other debts -€25,075
down €25,075 (-89.7%), from €27,945 to €2,870
- Debts after one year +€21,487
new in 2024: €21,487
- Trade debts -€8,565
down €8,565 (-21.8%), from €39,344 to €30,779
- Staff costs +€40,030
up €40,030 (+22.4%), from €178,882 to €218,911
- Taxes -€11,911
down €11,911 (-30.0%), from €39,673 to €27,762
- Gross operating margin -€11,907
down €11,907 (-3.0%), from €402,075 to €390,168
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,039 | €535,522 | +€59,484 | +12.5% |
| Fixed assets | 21/28 | €73,801 | €98,320 | +€24,518 | +33.2% |
| Tangible fixed assets | 22/27 | €73,626 | €98,145 | +€24,518 | +33.3% |
| Land and buildings | 22 | - | €3,665 | +€3,665 | |
| Plant, machinery and equipment | 23 | €35,455 | €42,650 | +€7,194 | +20.3% |
| Furniture and vehicles | 24 | €38,171 | €51,830 | +€13,659 | +35.8% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €402,237 | €437,202 | +€34,965 | +8.7% |
| Stocks and contracts in progress | 3 | €1,941 | €4,408 | +€2,467 | +127% |
| Stocks | 30/36 | €1,941 | €4,408 | +€2,467 | +127% |
| Amounts receivable within one year | 40/41 | €153,443 | €163,299 | +€9,857 | +6.4% |
| Trade receivables | 40 | €135,622 | €146,842 | +€11,220 | +8.3% |
| Other amounts receivable | 41 | €17,821 | €16,457 | -€1,364 | -7.7% |
| Cash at bank and in hand | 54/58 | €235,178 | €261,670 | +€26,492 | +11.3% |
| Deferred charges and accrued income | 490/1 | €11,675 | €7,825 | -€3,850 | -33.0% |
| Total equity and liabilities | 10/49 | €476,039 | €535,522 | +€59,484 | +12.5% |
| Equity | 10/15 | €348,790 | €454,665 | +€105,876 | +30.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €343,790 | €449,665 | +€105,876 | +30.8% |
| Amounts payable | 17/49 | €127,249 | €80,857 | -€46,392 | -36.5% |
| Amounts payable after more than one year | 17 | - | €21,487 | +€21,487 | |
| Financial debts | 170/4 | - | €21,487 | +€21,487 | |
| Amounts payable within one year | 42/48 | €127,249 | €59,370 | -€67,879 | -53.3% |
| Current portion of amounts payable after more than one year | 42 | €6,122 | €7,813 | +€1,691 | +27.6% |
| Trade debts | 44 | €39,344 | €30,779 | -€8,565 | -21.8% |
| Suppliers | 440/4 | €39,344 | €30,779 | -€8,565 | -21.8% |
| Taxes, remuneration and social security | 45 | €53,838 | €17,908 | -€35,931 | -66.7% |
| Taxes | 450/3 | €41,948 | €2,444 | -€39,503 | -94.2% |
| Remuneration and social security | 454/9 | €11,891 | €15,463 | +€3,573 | +30.0% |
| Other amounts payable | 47/48 | €27,945 | €2,870 | -€25,075 | -89.7% |
| Remuneration, social security and pensions | 62 | €178,882 | €218,911 | +€40,030 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,570 | €32,556 | +€2,986 | +10.1% |
| Other operating charges | 640/8 | €2,108 | €1,647 | -€460 | -21.8% |
| Gross operating margin | 9900 | €402,075 | €390,168 | -€11,907 | -3.0% |
| Operating profit (loss) | 9901 | €191,516 | €137,053 | -€54,462 | -28.4% |
| Financial income | 75/76B | €89 | €110 | +€21 | +23.7% |
| Recurring financial income | 75 | €89 | €110 | +€21 | +23.7% |
| Financial charges | 65/66B | €227 | €3,525 | +€3,298 | +1,455% |
| Recurring financial charges | 65 | €227 | €3,525 | +€3,298 | +1,455% |
| Profit (loss) for the period before taxes | 9903 | €191,378 | €133,638 | -€57,740 | -30.2% |
| Income taxes | 67/77 | €39,673 | €27,762 | -€11,911 | -30.0% |
| Profit (loss) for the period | 9904 | €151,705 | €105,876 | -€45,829 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €151,705 | €105,876 | -€45,829 | -30.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.