DLJ.MAC: 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.
DLJ.MAC
Largest movements
- Tangible fixed assets -€11,980
down €11,980 (-7.1%), from €168,367 to €156,387
of which Land and buildings: -€10,797
- Receivables within one year -€3,643
down €3,643 (-85.2%), from €4,278 to €635
of which Other amounts receivable: -€3,623
- Profit (loss) carried forward -€10,838
down €10,838 (-20.9%), from €51,799 to €40,961
- Debts after one year -€8,529
down €8,529 (-48.8%), from €17,485 to €8,957
- Other debts +€3,572
up €3,572 (+4.0%), from €88,604 to €92,176
- Depreciation -€1,263
down €1,263 (-9.4%), from €13,439 to €12,176
- Gross operating margin -€353
down €353 (-9.2%), from €3,825 to €3,472
- Other operating charges +€165
up €165 (+20.7%), from €796 to €961
- Financial charges +€38
up €38 (+5.5%), from €695 to €733
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.
Cash bridge derived
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 | €179,168 | €164,678 | -€14,491 | -8.1% |
| Formation expenses | 20 | - | €812 | +€812 | |
| Fixed assets | 21/28 | €168,367 | €156,387 | -€11,980 | -7.1% |
| Tangible fixed assets | 22/27 | €168,367 | €156,387 | -€11,980 | -7.1% |
| Land and buildings | 22 | €166,134 | €155,337 | -€10,797 | -6.5% |
| Plant, machinery and equipment | 23 | €1,804 | €871 | -€933 | -51.7% |
| Furniture and vehicles | 24 | €430 | €180 | -€249 | -58.1% |
| Current assets | 29/58 | €10,801 | €7,478 | -€3,323 | -30.8% |
| Amounts receivable within one year | 40/41 | €4,278 | €635 | -€3,643 | -85.2% |
| Trade receivables | 40 | €654 | €635 | -€19 | -2.9% |
| Other amounts receivable | 41 | €3,623 | - | -€3,623 | |
| Cash at bank and in hand | 54/58 | €3,594 | €2,741 | -€853 | -23.7% |
| Deferred charges and accrued income | 490/1 | €2,930 | €4,102 | +€1,172 | +40.0% |
| Total equity and liabilities | 10/49 | €179,168 | €164,678 | -€14,491 | -8.1% |
| Equity | 10/15 | €59,859 | €49,021 | -€10,838 | -18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,799 | €40,961 | -€10,838 | -20.9% |
| Amounts payable | 17/49 | €119,309 | €115,656 | -€3,653 | -3.1% |
| Amounts payable after more than one year | 17 | €17,485 | €8,957 | -€8,529 | -48.8% |
| Financial debts | 170/4 | €17,485 | €8,957 | -€8,529 | -48.8% |
| Amounts payable within one year | 42/48 | €101,824 | €106,700 | +€4,876 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €8,563 | €8,617 | +€55 | +0.6% |
| Trade debts | 44 | €419 | €1,731 | +€1,312 | +313.3% |
| Suppliers | 440/4 | €419 | €1,731 | +€1,312 | +313.3% |
| Taxes, remuneration and social security | 45 | €4,239 | €4,175 | -€64 | -1.5% |
| Taxes | 450/3 | €4,239 | €4,175 | -€64 | -1.5% |
| Other amounts payable | 47/48 | €88,604 | €92,176 | +€3,572 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,439 | €12,176 | -€1,263 | -9.4% |
| Other operating charges | 640/8 | €796 | €961 | +€165 | +20.7% |
| Gross operating margin | 9900 | €3,825 | €3,472 | -€353 | -9.2% |
| Operating profit (loss) | 9901 | -€10,410 | -€9,664 | +€746 | +7.2% |
| Financial charges | 65/66B | €695 | €733 | +€38 | +5.5% |
| Recurring financial charges | 65 | €695 | €733 | +€38 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,105 | -€10,397 | +€707 | +6.4% |
| Income taxes | 67/77 | €410 | €441 | +€30 | +7.3% |
| Profit (loss) for the period | 9904 | -€11,515 | -€10,838 | +€677 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,515 | -€10,838 | +€677 | +5.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.