DJV Avocats: 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.
DJV Avocats
Largest movements
- Deferred charges and accrued income +€2,904
up €2,904 (+140%), from €2,080 to €4,984
- Receivables within one year -€1,897
down €1,897 (-47.3%), from €4,010 to €2,113
of which Other amounts receivable: -€1,451
- Trade debts -€4,980
down €4,980 (-89.7%), from €5,550 to €570
- Profit (loss) carried forward +€2,737
up €2,737 (+16.2%), from €16,927 to €19,664
- Tax, wage and social debts +€2,272
up €2,272 (+97.8%), from €2,323 to €4,595
- Other debts +€641
up €641 (+13.7%), from €4,668 to €5,309
- Gross operating margin -€4,725
down €4,725 (-22.7%), from €20,853 to €16,128
- Staff costs +€1,720
up €1,720 (+860%), from €200 to €1,920
- Taxes -€1,167
down €1,167 (-24.2%), from €4,823 to €3,656
- Write-downs -€400
down €400, from €200 to -€200
- Depreciation +€245
up €245 (+15.6%), from €1,574 to €1,819
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 | €31,968 | €32,638 | +€670 | +2.1% |
| Formation expenses | 20 | €233 | €0 | -€233 | -100% |
| Fixed assets | 21/28 | €3,808 | €3,981 | +€173 | +4.5% |
| Tangible fixed assets | 22/27 | €3,765 | €3,938 | +€173 | +4.6% |
| Furniture and vehicles | 24 | €3,765 | €3,938 | +€173 | +4.6% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €27,927 | €28,657 | +€730 | +2.6% |
| Amounts receivable within one year | 40/41 | €4,010 | €2,113 | -€1,897 | -47.3% |
| Trade receivables | 40 | €2,466 | €2,020 | -€446 | -18.1% |
| Other amounts receivable | 41 | €1,544 | €93 | -€1,451 | -94.0% |
| Cash at bank and in hand | 54/58 | €21,837 | €21,560 | -€277 | -1.3% |
| Deferred charges and accrued income | 490/1 | €2,080 | €4,984 | +€2,904 | +140% |
| Total equity and liabilities | 10/49 | €31,968 | €32,638 | +€670 | +2.1% |
| Equity | 10/15 | €19,427 | €22,164 | +€2,737 | +14.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,927 | €19,664 | +€2,737 | +16.2% |
| Amounts payable | 17/49 | €12,541 | €10,474 | -€2,067 | -16.5% |
| Amounts payable within one year | 42/48 | €12,541 | €10,474 | -€2,067 | -16.5% |
| Trade debts | 44 | €5,550 | €570 | -€4,980 | -89.7% |
| Suppliers | 440/4 | €5,550 | €570 | -€4,980 | -89.7% |
| Taxes, remuneration and social security | 45 | €2,323 | €4,595 | +€2,272 | +97.8% |
| Taxes | 450/3 | €2,323 | €4,595 | +€2,272 | +97.8% |
| Other amounts payable | 47/48 | €4,668 | €5,309 | +€641 | +13.7% |
| Remuneration, social security and pensions | 62 | €200 | €1,920 | +€1,720 | +860% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €1,819 | +€245 | +15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €200 | -€200 | -€400 | |
| Other operating charges | 640/8 | - | €200 | +€200 | |
| Gross operating margin | 9900 | €20,853 | €16,128 | -€4,725 | -22.7% |
| Operating profit (loss) | 9901 | €18,879 | €12,389 | -€6,490 | -34.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,103 | €997 | -€106 | -9.6% |
| Recurring financial charges | 65 | €1,103 | €997 | -€106 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €17,776 | €11,393 | -€6,383 | -35.9% |
| Income taxes | 67/77 | €4,823 | €3,656 | -€1,167 | -24.2% |
| Profit (loss) for the period | 9904 | €12,953 | €7,737 | -€5,216 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,953 | €7,737 | -€5,216 | -40.3% |
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 26 October 2026 via checked.be.