DJules: 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.
DJules
Largest movements
- Receivables within one year +€142,405
up €142,405 (+339058.9%), from €42 to €142,447
of which Other amounts receivable: +€142,447
- Cash -€111,754
down €111,754 (-62.1%), from €179,985 to €68,231
mainly Receivables within one year (-€142,405) and Debts after one year (-€10,111)
- Tangible fixed assets -€12,697
down €12,697 (-46.1%), from €27,529 to €14,832
of which Land and buildings: -€14,370
- Deferred charges and accrued income +€9,950
up €9,950 (+1372.0%), from €725 to €10,675
- Profit (loss) carried forward +€48,591
up €48,591 (+33.6%), from €144,603 to €193,195
- Debts after one year -€10,111
down €10,111 (-79.9%), from €12,662 to €2,551
- Current portion of long-term debt -€3,294
down €3,294 (-24.6%), from €13,405 to €10,111
- Depreciation -€2,478
down €2,478 (-13.2%), from €18,816 to €16,338
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 | €228,953 | €258,308 | +€29,355 | +12.8% |
| Fixed assets | 21/28 | €27,529 | €14,832 | -€12,697 | -46.1% |
| Tangible fixed assets | 22/27 | €27,529 | €14,832 | -€12,697 | -46.1% |
| Land and buildings | 22 | €22,667 | €8,298 | -€14,370 | -63.4% |
| Plant, machinery and equipment | 23 | €1,659 | €1,122 | -€537 | -32.4% |
| Furniture and vehicles | 24 | €3,203 | €5,413 | +€2,210 | +69.0% |
| Current assets | 29/58 | €201,424 | €243,476 | +€42,052 | +20.9% |
| Stocks and contracts in progress | 3 | €20,671 | €22,122 | +€1,451 | +7.0% |
| Stocks | 30/36 | €20,671 | €22,122 | +€1,451 | +7.0% |
| Amounts receivable within one year | 40/41 | €42 | €142,447 | +€142,405 | +339058.9% |
| Trade receivables | 40 | €42 | - | -€42 | |
| Other amounts receivable | 41 | - | €142,447 | +€142,447 | |
| Cash at bank and in hand | 54/58 | €179,985 | €68,231 | -€111,754 | -62.1% |
| Deferred charges and accrued income | 490/1 | €725 | €10,675 | +€9,950 | +1372.0% |
| Total equity and liabilities | 10/49 | €228,953 | €258,308 | +€29,355 | +12.8% |
| Equity | 10/15 | €147,103 | €195,695 | +€48,591 | +33.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,603 | €193,195 | +€48,591 | +33.6% |
| Amounts payable | 17/49 | €81,849 | €62,613 | -€19,236 | -23.5% |
| Amounts payable after more than one year | 17 | €12,662 | €2,551 | -€10,111 | -79.9% |
| Financial debts | 170/4 | €12,662 | €2,551 | -€10,111 | -79.9% |
| Amounts payable within one year | 42/48 | €69,187 | €60,062 | -€9,125 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €13,405 | €10,111 | -€3,294 | -24.6% |
| Trade debts | 44 | €13,201 | €10,990 | -€2,210 | -16.7% |
| Suppliers | 440/4 | €13,201 | €10,990 | -€2,210 | -16.7% |
| Taxes, remuneration and social security | 45 | €37,445 | €36,355 | -€1,090 | -2.9% |
| Taxes | 450/3 | €24,713 | €14,737 | -€9,976 | -40.4% |
| Remuneration and social security | 454/9 | €12,732 | €21,618 | +€8,886 | +69.8% |
| Other amounts payable | 47/48 | €5,136 | €2,606 | -€2,530 | -49.3% |
| Remuneration, social security and pensions | 62 | €140,729 | €142,867 | +€2,138 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,816 | €16,338 | -€2,478 | -13.2% |
| Other operating charges | 640/8 | €2,299 | €1,736 | -€563 | -24.5% |
| Gross operating margin | 9900 | €222,716 | €222,967 | +€251 | +0.1% |
| Operating profit (loss) | 9901 | €60,871 | €62,026 | +€1,154 | +1.9% |
| Financial income | 75/76B | €1,803 | €2,301 | +€497 | +27.6% |
| Recurring financial income | 75 | €1,803 | €2,301 | +€497 | +27.6% |
| Financial charges | 65/66B | €1,821 | €3,900 | +€2,079 | +114.2% |
| Recurring financial charges | 65 | €1,821 | €3,900 | +€2,079 | +114.2% |
| Profit (loss) for the period before taxes | 9903 | €60,854 | €60,426 | -€428 | -0.7% |
| Income taxes | 67/77 | €13,460 | €11,835 | -€1,625 | -12.1% |
| Profit (loss) for the period | 9904 | €47,394 | €48,591 | +€1,197 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,394 | €48,591 | +€1,197 | +2.5% |
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 11 October 2026 via checked.be.