DMJ Consulting: 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.
DMJ Consulting
Largest movements
- Cash +€23,649
up €23,649 (+30.0%), from €78,784 to €102,433
mainly Net result for the year (+€46,531) and Receivables within one year (+€3,611)
- Tangible fixed assets +€4,318
up €4,318 (+333%), from €1,296 to €5,614
of which Furniture and vehicles: +€3,259
- Receivables within one year -€3,611
down €3,611 (-22.1%), from €16,351 to €12,740
of which Trade receivables: -€3,570
- Profit (loss) carried forward +€46,531
up €46,531 (+149%), from €31,192 to €77,723
- Tax, wage and social debts -€11,801
down €11,801 (-56.3%), from €20,962 to €9,161
- Other debts -€8,036
down €8,036 (-41.8%), from €19,219 to €11,183
- Trade debts -€2,097
down €2,097 (-87.1%), from €2,407 to €310
- Gross operating margin +€5,746
up €5,746 (+9.9%), from €58,220 to €63,966
- Depreciation +€1,221
up €1,221 (+1,285%), from €95 to €1,316
- Other operating charges +€839
up €839 (+140%), from €601 to €1,440
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 | €96,780 | €121,486 | +€24,706 | +25.5% |
| Fixed assets | 21/28 | €1,296 | €5,614 | +€4,318 | +333% |
| Tangible fixed assets | 22/27 | €1,296 | €5,614 | +€4,318 | +333% |
| Furniture and vehicles | 24 | €1,296 | €4,555 | +€3,259 | +252% |
| Other tangible fixed assets | 26 | - | €1,059 | +€1,059 | |
| Current assets | 29/58 | €95,484 | €115,873 | +€20,389 | +21.4% |
| Amounts receivable within one year | 40/41 | €16,351 | €12,740 | -€3,611 | -22.1% |
| Trade receivables | 40 | €16,311 | €12,740 | -€3,570 | -21.9% |
| Other amounts receivable | 41 | €41 | - | -€41 | |
| Cash at bank and in hand | 54/58 | €78,784 | €102,433 | +€23,649 | +30.0% |
| Deferred charges and accrued income | 490/1 | €349 | €699 | +€350 | +100% |
| Total equity and liabilities | 10/49 | €96,780 | €121,486 | +€24,706 | +25.5% |
| Equity | 10/15 | €54,192 | €100,723 | +€46,531 | +85.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,192 | €77,723 | +€46,531 | +149% |
| Amounts payable | 17/49 | €42,588 | €20,763 | -€21,825 | -51.2% |
| Amounts payable within one year | 42/48 | €42,588 | €20,654 | -€21,934 | -51.5% |
| Trade debts | 44 | €2,407 | €310 | -€2,097 | -87.1% |
| Suppliers | 440/4 | €2,407 | €310 | -€2,097 | -87.1% |
| Taxes, remuneration and social security | 45 | €20,962 | €9,161 | -€11,801 | -56.3% |
| Taxes | 450/3 | €20,962 | €9,161 | -€11,801 | -56.3% |
| Other amounts payable | 47/48 | €19,219 | €11,183 | -€8,036 | -41.8% |
| Accrued charges and deferred income | 492/3 | - | €109 | +€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95 | €1,316 | +€1,221 | +1,285% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €601 | €1,440 | +€839 | +140% |
| Gross operating margin | 9900 | €58,220 | €63,966 | +€5,746 | +9.9% |
| Operating profit (loss) | 9901 | €57,524 | €61,211 | +€3,686 | +6.4% |
| Financial income | 75/76B | €79 | €441 | +€361 | +455% |
| Recurring financial income | 75 | €79 | €441 | +€361 | +455% |
| Financial charges | 65/66B | €1,229 | €1,490 | +€262 | +21.3% |
| Recurring financial charges | 65 | €1,229 | €1,490 | +€262 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €56,375 | €60,161 | +€3,786 | +6.7% |
| Income taxes | 67/77 | €14,161 | €13,629 | -€532 | -3.8% |
| Profit (loss) for the period | 9904 | €42,214 | €46,531 | +€4,317 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,214 | €46,531 | +€4,317 | +10.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.