DJVG: 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.
DJVG
Largest movements
- Stocks and contracts -€3,650
down €3,650 (-7.9%), from €46,234 to €42,584
- Profit (loss) carried forward -€9,680
down €9,680 (-17.6%), from €54,976 to €45,296
- Trade debts +€8,401
up €8,401 (+71.3%), from €11,780 to €20,182
- Tax, wage and social debts -€6,961
down €6,961 (-62.5%), from €11,133 to €4,172
of which Taxes: -€7,579
- Other debts +€3,856
up €3,856 (+242%), from €1,595 to €5,451
- Debts after one year +€1,296
up €1,296 (+12.0%), from €10,848 to €12,144
- Gross operating margin -€14,968
down €14,968 (-55.6%), from €26,943 to €11,975
- Staff costs +€4,442
up €4,442 (+84.9%), from €5,230 to €9,672
- Taxes -€2,894
no longer reported in 2025 (was €2,894)
- Depreciation +€1,723
up €1,723 (+29.6%), from €5,815 to €7,538
- Financial charges +€631
up €631 (+18.1%), from €3,482 to €4,113
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 | €97,740 | €94,033 | -€3,708 | -3.8% |
| Fixed assets | 21/28 | €49,243 | €49,769 | +€526 | +1.1% |
| Tangible fixed assets | 22/27 | €49,243 | €49,769 | +€526 | +1.1% |
| Land and buildings | 22 | €8,893 | €8,249 | -€644 | -7.2% |
| Plant, machinery and equipment | 23 | €13,340 | €11,867 | -€1,473 | -11.0% |
| Furniture and vehicles | 24 | €1,551 | €8,162 | +€6,611 | +426% |
| Other tangible fixed assets | 26 | €25,459 | €21,492 | -€3,968 | -15.6% |
| Current assets | 29/58 | €48,497 | €44,264 | -€4,233 | -8.7% |
| Stocks and contracts in progress | 3 | €46,234 | €42,584 | -€3,650 | -7.9% |
| Stocks | 30/36 | €46,234 | €42,584 | -€3,650 | -7.9% |
| Amounts receivable within one year | 40/41 | €412 | - | -€412 | |
| Other amounts receivable | 41 | €412 | - | -€412 | |
| Cash at bank and in hand | 54/58 | €1,851 | €1,680 | -€172 | -9.3% |
| Total equity and liabilities | 10/49 | €97,740 | €94,033 | -€3,708 | -3.8% |
| Equity | 10/15 | €56,976 | €47,296 | -€9,680 | -17.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,976 | €45,296 | -€9,680 | -17.6% |
| Amounts payable | 17/49 | €40,764 | €46,737 | +€5,973 | +14.7% |
| Amounts payable after more than one year | 17 | €10,848 | €12,144 | +€1,296 | +12.0% |
| Financial debts | 170/4 | €10,848 | €12,144 | +€1,296 | +12.0% |
| Amounts payable within one year | 42/48 | €29,916 | €34,592 | +€4,676 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €5,408 | €4,788 | -€620 | -11.5% |
| Trade debts | 44 | €11,780 | €20,182 | +€8,401 | +71.3% |
| Suppliers | 440/4 | €11,780 | €20,182 | +€8,401 | +71.3% |
| Taxes, remuneration and social security | 45 | €11,133 | €4,172 | -€6,961 | -62.5% |
| Taxes | 450/3 | €8,975 | €1,397 | -€7,579 | -84.4% |
| Remuneration and social security | 454/9 | €2,157 | €2,775 | +€618 | +28.6% |
| Other amounts payable | 47/48 | €1,595 | €5,451 | +€3,856 | +242% |
| Remuneration, social security and pensions | 62 | €5,230 | €9,672 | +€4,442 | +84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,815 | €7,538 | +€1,723 | +29.6% |
| Other operating charges | 640/8 | €272 | €332 | +€60 | +21.9% |
| Gross operating margin | 9900 | €26,943 | €11,975 | -€14,968 | -55.6% |
| Operating profit (loss) | 9901 | €15,625 | -€5,567 | -€21,192 | |
| Financial charges | 65/66B | €3,482 | €4,113 | +€631 | +18.1% |
| Recurring financial charges | 65 | €3,482 | €4,113 | +€631 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €12,143 | -€9,680 | -€21,823 | |
| Income taxes | 67/77 | €2,894 | - | -€2,894 | |
| Profit (loss) for the period | 9904 | €9,249 | -€9,680 | -€18,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,249 | -€9,680 | -€18,930 |
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 14 October 2026 via checked.be.