DNJ FLOOR: 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.
DNJ FLOOR
Largest movements
- Receivables within one year +€44,531
up €44,531 (+273%), from €16,300 to €60,831
of which Trade receivables: +€30,317
- Cash +€6,926
up €6,926 (+29.3%), from €23,606 to €30,532
mainly Net result for the year (+€32,179) and Tax, wage and social debts (+€13,851)
- Deferred charges and accrued income +€1,893
new in 2025: €1,893
- Tangible fixed assets +€1,467
up €1,467 (+34.4%), from €4,268 to €5,735
of which Plant, machinery and equipment: +€3,467
- Profit (loss) carried forward +€32,179
up €32,179 (+95.9%), from €33,550 to €65,729
- Tax, wage and social debts +€13,851
up €13,851 (+141%), from €9,826 to €23,677
- Accrued charges and deferred income +€8,910
new in 2025: €8,910
- Other operating charges -€1,639
down €1,639 (-46.1%), from €3,557 to €1,917
- Gross operating margin -€1,200
down €1,200 (-2.5%), from €48,721 to €47,521
- Financial charges +€858
up €858 (+1,513%), from €57 to €915
- Depreciation +€547
up €547 (+31.6%), from €1,732 to €2,279
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 | €44,174 | €98,991 | +€54,817 | +124% |
| Fixed assets | 21/28 | €4,268 | €5,735 | +€1,467 | +34.4% |
| Tangible fixed assets | 22/27 | €4,268 | €5,735 | +€1,467 | +34.4% |
| Plant, machinery and equipment | 23 | - | €3,467 | +€3,467 | |
| Furniture and vehicles | 24 | €4,268 | €2,268 | -€2,000 | -46.9% |
| Current assets | 29/58 | €39,906 | €93,256 | +€53,350 | +134% |
| Amounts receivable within one year | 40/41 | €16,300 | €60,831 | +€44,531 | +273% |
| Trade receivables | 40 | €8,685 | €39,002 | +€30,317 | +349% |
| Other amounts receivable | 41 | €7,615 | €21,829 | +€14,215 | +187% |
| Cash at bank and in hand | 54/58 | €23,606 | €30,532 | +€6,926 | +29.3% |
| Deferred charges and accrued income | 490/1 | - | €1,893 | +€1,893 | |
| Total equity and liabilities | 10/49 | €44,174 | €98,991 | +€54,817 | +124% |
| Equity | 10/15 | €33,550 | €65,729 | +€32,179 | +95.9% |
| Profit (loss) carried forward | 14 | €33,550 | €65,729 | +€32,179 | +95.9% |
| Amounts payable | 17/49 | €10,624 | €33,263 | +€22,638 | +213% |
| Amounts payable within one year | 42/48 | €10,624 | €24,353 | +€13,728 | +129% |
| Trade debts | 44 | €799 | €676 | -€123 | -15.4% |
| Suppliers | 440/4 | €799 | €676 | -€123 | -15.4% |
| Taxes, remuneration and social security | 45 | €9,826 | €23,677 | +€13,851 | +141% |
| Taxes | 450/3 | €9,826 | €23,677 | +€13,851 | +141% |
| Accrued charges and deferred income | 492/3 | - | €8,910 | +€8,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,732 | €2,279 | +€547 | +31.6% |
| Other operating charges | 640/8 | €3,557 | €1,917 | -€1,639 | -46.1% |
| Gross operating margin | 9900 | €48,721 | €47,521 | -€1,200 | -2.5% |
| Operating profit (loss) | 9901 | €43,432 | €43,325 | -€107 | -0.2% |
| Financial charges | 65/66B | €57 | €915 | +€858 | +1,513% |
| Recurring financial charges | 65 | €57 | €915 | +€858 | +1,513% |
| Profit (loss) for the period before taxes | 9903 | €43,375 | €42,410 | -€966 | -2.2% |
| Income taxes | 67/77 | €9,826 | €10,231 | +€405 | +4.1% |
| Profit (loss) for the period | 9904 | €33,550 | €32,179 | -€1,371 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,550 | €32,179 | -€1,371 | -4.1% |
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 17 October 2026 via checked.be.