DMJ Services: 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 Services
Largest movements
- Current investments -€140,000
down €140,000 (-100.0%), from €140,000 to €0
- Cash -€57,557
down €57,557 (-78.5%), from €73,366 to €15,809
mainly Contributions, distributions and other (-€320,000) and Investment in fixed assets (net) (-€4,127)
- Reserves -€199,661
down €199,661 (-91.6%), from €218,084 to €18,423
- Current portion of long-term debt -€2,475
down €2,475 (-100.0%), from €2,475 to €0
- Financial income -€35,224
down €35,224 (-98.1%), from €35,893 to €669
- Depreciation -€8,745
down €8,745 (-58.2%), from €15,021 to €6,276
- Taxes -€5,454
down €5,454 (-11.4%), from €48,046 to €42,592
- Financial charges +€3,962
up €3,962, from -€3,688 to €273
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 | €235,755 | €37,056 | -€198,698 | -84.3% |
| Fixed assets | 21/28 | €3,308 | €1,159 | -€2,149 | -65.0% |
| Tangible fixed assets | 22/27 | €3,308 | €1,159 | -€2,149 | -65.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €787 | €1,159 | +€372 | +47.3% |
| Leasing and similar rights | 25 | €2,521 | €0 | -€2,521 | -100.0% |
| Current assets | 29/58 | €232,447 | €35,898 | -€196,550 | -84.6% |
| Amounts receivable within one year | 40/41 | €17,699 | €16,528 | -€1,171 | -6.6% |
| Trade receivables | 40 | €15,990 | €15,991 | +€1 | 0.0% |
| Other amounts receivable | 41 | €1,709 | €537 | -€1,172 | -68.6% |
| Current investments | 50/53 | €140,000 | €0 | -€140,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €73,366 | €15,809 | -€57,557 | -78.5% |
| Deferred charges and accrued income | 490/1 | €1,382 | €3,560 | +€2,179 | +157.6% |
| Total equity and liabilities | 10/49 | €235,755 | €37,056 | -€198,698 | -84.3% |
| Equity | 10/15 | €225,584 | €25,923 | -€199,661 | -88.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €218,084 | €18,423 | -€199,661 | -91.6% |
| Distributable reserves | 133 | €218,084 | €18,423 | -€199,661 | -91.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,171 | €11,134 | +€963 | +9.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,171 | €11,134 | +€963 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €2,475 | €0 | -€2,475 | -100.0% |
| Trade debts | 44 | €2,140 | €3,689 | +€1,550 | +72.4% |
| Suppliers | 440/4 | €2,140 | €3,689 | +€1,550 | +72.4% |
| Taxes, remuneration and social security | 45 | €5,285 | €7,116 | +€1,831 | +34.6% |
| Taxes | 450/3 | €5,285 | €7,116 | +€1,831 | +34.6% |
| Other amounts payable | 47/48 | €271 | €329 | +€58 | +21.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,021 | €6,276 | -€8,745 | -58.2% |
| Other operating charges | 640/8 | €2,455 | €1,151 | -€1,303 | -53.1% |
| Gross operating margin | 9900 | €170,619 | €169,963 | -€656 | -0.4% |
| Operating profit (loss) | 9901 | €153,143 | €162,536 | +€9,393 | +6.1% |
| Financial income | 75/76B | €35,893 | €669 | -€35,224 | -98.1% |
| Recurring financial income | 75 | €35,893 | €669 | -€35,224 | -98.1% |
| Financial charges | 65/66B | -€3,688 | €273 | +€3,962 | |
| Recurring financial charges | 65 | -€3,688 | €273 | +€3,962 | |
| Profit (loss) for the period before taxes | 9903 | €192,724 | €162,931 | -€29,793 | -15.5% |
| Income taxes | 67/77 | €48,046 | €42,592 | -€5,454 | -11.4% |
| Profit (loss) for the period | 9904 | €144,678 | €120,339 | -€24,339 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €144,678 | €120,339 | -€24,339 | -16.8% |
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 4 October 2026 via checked.be.