DMJ PILOT: 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.
DMJ PILOT
Largest movements
- Tangible fixed assets -€60,654
down €60,654 (-6.3%), from €966,510 to €905,857
of which Land and buildings: -€58,802
- Debts after one year -€54,799
down €54,799 (-5.9%), from €926,294 to €871,495
- Other debts +€14,000
up €14,000 (+10.9%), from €128,088 to €142,088
- Gross operating margin +€25,493
up €25,493 (+38.1%), from €66,891 to €92,384
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 | €993,361 | €950,983 | -€42,379 | -4.3% |
| Fixed assets | 21/28 | €966,510 | €905,857 | -€60,654 | -6.3% |
| Tangible fixed assets | 22/27 | €966,510 | €905,857 | -€60,654 | -6.3% |
| Land and buildings | 22 | €961,420 | €902,618 | -€58,802 | -6.1% |
| Furniture and vehicles | 24 | €477 | €163 | -€314 | -65.8% |
| Other tangible fixed assets | 26 | €4,614 | €3,076 | -€1,538 | -33.3% |
| Current assets | 29/58 | €26,851 | €45,126 | +€18,275 | +68.1% |
| Amounts receivable within one year | 40/41 | €8,870 | €17,077 | +€8,207 | +92.5% |
| Trade receivables | 40 | €8,870 | €17,077 | +€8,207 | +92.5% |
| Cash at bank and in hand | 54/58 | €16,858 | €26,790 | +€9,932 | +58.9% |
| Deferred charges and accrued income | 490/1 | €1,123 | €1,259 | +€136 | +12.1% |
| Total equity and liabilities | 10/49 | €993,361 | €950,983 | -€42,379 | -4.3% |
| Equity | 10/15 | -€132,026 | -€122,791 | +€9,235 | +7.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,026 | -€137,791 | +€9,235 | +6.3% |
| Amounts payable | 17/49 | €1,125,388 | €1,073,774 | -€51,614 | -4.6% |
| Amounts payable after more than one year | 17 | €926,294 | €871,495 | -€54,799 | -5.9% |
| Financial debts | 170/4 | €926,294 | €871,495 | -€54,799 | -5.9% |
| Amounts payable within one year | 42/48 | €196,093 | €202,279 | +€6,185 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €54,027 | €54,799 | +€772 | +1.4% |
| Trade debts | 44 | - | €1,000 | +€1,000 | |
| Suppliers | 440/4 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €13,978 | €4,391 | -€9,587 | -68.6% |
| Taxes | 450/3 | €1,978 | €2,391 | +€413 | +20.9% |
| Remuneration and social security | 454/9 | €12,000 | €2,000 | -€10,000 | -83.3% |
| Other amounts payable | 47/48 | €128,088 | €142,088 | +€14,000 | +10.9% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,654 | €60,654 | = | 0.0% |
| Other operating charges | 640/8 | €8,451 | €8,762 | +€311 | +3.7% |
| Gross operating margin | 9900 | €66,891 | €92,384 | +€25,493 | +38.1% |
| Operating profit (loss) | 9901 | -€2,214 | €22,968 | +€25,182 | |
| Financial charges | 65/66B | €14,604 | €13,733 | -€871 | -6.0% |
| Recurring financial charges | 65 | €14,604 | €13,733 | -€871 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,818 | €9,235 | +€26,053 | |
| Profit (loss) for the period | 9904 | -€16,818 | €9,235 | +€26,053 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,818 | €9,235 | +€26,053 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.