DJV consult: 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.
DJV consult
Largest movements
- Tangible fixed assets +€72,282
up €72,282 (+987.5%), from €7,320 to €79,602
of which Furniture and vehicles: +€73,802
- Current investments +€34,000
new in 2025: €34,000
- Cash +€32,356
up €32,356 (+55.3%), from €58,511 to €90,867
mainly Net result for the year (+€131,955) and Tax, wage and social debts (+€13,023)
- Reserves +€131,955
up €131,955 (+327.8%), from €40,249 to €172,204
- Tax, wage and social debts +€13,023
up €13,023 (+74.1%), from €17,579 to €30,602
- Contributions -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Gross operating margin +€127,187
up €127,187 (+243.2%), from €52,289 to €179,476
- Taxes +€27,902
up €27,902 (+273.3%), from €10,209 to €38,111
- Depreciation +€7,485
up €7,485 (+541.9%), from €1,381 to €8,866
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 | €67,042 | €205,819 | +€138,778 | +207.0% |
| Formation expenses | 20 | €784 | €0 | -€784 | -100.0% |
| Fixed assets | 21/28 | €7,320 | €79,602 | +€72,282 | +987.5% |
| Tangible fixed assets | 22/27 | €7,320 | €79,602 | +€72,282 | +987.5% |
| Plant, machinery and equipment | 23 | €7,320 | €5,799 | -€1,521 | -20.8% |
| Furniture and vehicles | 24 | - | €73,802 | +€73,802 | |
| Current assets | 29/58 | €58,938 | €126,218 | +€67,280 | +114.2% |
| Amounts receivable within one year | 40/41 | €427 | €0 | -€427 | -100.0% |
| Trade receivables | 40 | €427 | €0 | -€427 | -100.0% |
| Current investments | 50/53 | - | €34,000 | +€34,000 | |
| Cash at bank and in hand | 54/58 | €58,511 | €90,867 | +€32,356 | +55.3% |
| Deferred charges and accrued income | 490/1 | - | €1,350 | +€1,350 | |
| Total equity and liabilities | 10/49 | €67,042 | €205,819 | +€138,778 | +207.0% |
| Equity | 10/15 | €45,249 | €172,204 | +€126,955 | +280.6% |
| Contributions | 10/11 | €5,000 | €0 | -€5,000 | -100.0% |
| Reserves | 13 | €40,249 | €172,204 | +€131,955 | +327.8% |
| Distributable reserves | 133 | €40,249 | €172,204 | +€131,955 | +327.8% |
| Amounts payable | 17/49 | €21,793 | €33,615 | +€11,822 | +54.2% |
| Amounts payable within one year | 42/48 | €21,793 | €33,615 | +€11,822 | +54.2% |
| Trade debts | 44 | €2,814 | €2,813 | -€1 | 0.0% |
| Suppliers | 440/4 | €2,814 | €2,813 | -€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €17,579 | €30,602 | +€13,023 | +74.1% |
| Taxes | 450/3 | €17,579 | €30,602 | +€13,023 | +74.1% |
| Other amounts payable | 47/48 | €1,400 | €200 | -€1,200 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,381 | €8,866 | +€7,485 | +541.9% |
| Other operating charges | 640/8 | €387 | €389 | +€1 | +0.3% |
| Gross operating margin | 9900 | €52,289 | €179,476 | +€127,187 | +243.2% |
| Operating profit (loss) | 9901 | €50,521 | €170,222 | +€119,701 | +236.9% |
| Financial charges | 65/66B | €63 | €155 | +€92 | +147.9% |
| Recurring financial charges | 65 | €63 | €155 | +€92 | +147.9% |
| Profit (loss) for the period before taxes | 9903 | €50,458 | €170,067 | +€119,608 | +237.0% |
| Income taxes | 67/77 | €10,209 | €38,111 | +€27,902 | +273.3% |
| Profit (loss) for the period | 9904 | €40,249 | €131,955 | +€91,707 | +227.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,249 | €131,955 | +€91,707 | +227.8% |
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 7 October 2026 via checked.be.