DOJO 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.
DOJO Consulting
Largest movements
- Receivables within one year +€138,290
up €138,290 (+30.6%), from €452,084 to €590,374
of which Trade receivables: +€78,195
- Cash +€67,633
up €67,633 (+1,138%), from €5,943 to €73,576
mainly Accrued charges and deferred income (+€180,249) and Net result for the year (+€53,777)
- Accrued charges and deferred income +€180,249
up €180,249 (+9,904%), from €1,820 to €182,069
- Profit (loss) carried forward +€53,777
up €53,777 (+26.9%), from €199,830 to €253,607
- Trade debts -€18,443
down €18,443 (-29.5%), from €62,605 to €44,162
- Debts after one year -€10,643
down €10,643 (-53.3%), from €19,981 to €9,337
- Gross operating margin -€40,390
down €40,390 (-14.7%), from €275,017 to €234,627
- Staff costs +€25,370
up €25,370 (+22.7%), from €111,770 to €137,141
- Taxes -€8,276
down €8,276 (-27.1%), from €30,596 to €22,320
- Financial charges -€3,966
down €3,966 (-15.9%), from €24,946 to €20,981
- Other operating charges +€2,924
up €2,924 (+332%), from €880 to €3,804
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 | €476,897 | €675,939 | +€199,042 | +41.7% |
| Fixed assets | 21/28 | €13,717 | €11,989 | -€1,728 | -12.6% |
| Tangible fixed assets | 22/27 | €5,243 | €3,515 | -€1,728 | -33.0% |
| Furniture and vehicles | 24 | €5,243 | €3,515 | -€1,728 | -33.0% |
| Financial fixed assets | 28 | €8,474 | €8,474 | = | 0.0% |
| Current assets | 29/58 | €463,180 | €663,950 | +€200,770 | +43.3% |
| Amounts receivable within one year | 40/41 | €452,084 | €590,374 | +€138,290 | +30.6% |
| Trade receivables | 40 | €340,891 | €419,086 | +€78,195 | +22.9% |
| Other amounts receivable | 41 | €111,193 | €171,288 | +€60,095 | +54.0% |
| Cash at bank and in hand | 54/58 | €5,943 | €73,576 | +€67,633 | +1,138% |
| Deferred charges and accrued income | 490/1 | €5,153 | €0 | -€5,153 | -100% |
| Total equity and liabilities | 10/49 | €476,897 | €675,939 | +€199,042 | +41.7% |
| Equity | 10/15 | €209,830 | €263,607 | +€53,777 | +25.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,830 | €253,607 | +€53,777 | +26.9% |
| Amounts payable | 17/49 | €267,067 | €412,333 | +€145,265 | +54.4% |
| Amounts payable after more than one year | 17 | €19,981 | €9,337 | -€10,643 | -53.3% |
| Financial debts | 170/4 | €19,981 | €9,337 | -€10,643 | -53.3% |
| Amounts payable within one year | 42/48 | €245,267 | €220,927 | -€24,340 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €10,062 | €10,643 | +€581 | +5.8% |
| Financial debts | 43 | €94,937 | €89,494 | -€5,443 | -5.7% |
| Credit institutions | 430/8 | €94,937 | €89,494 | -€5,443 | -5.7% |
| Trade debts | 44 | €62,605 | €44,162 | -€18,443 | -29.5% |
| Suppliers | 440/4 | €62,605 | €44,162 | -€18,443 | -29.5% |
| Taxes, remuneration and social security | 45 | €77,662 | €76,627 | -€1,035 | -1.3% |
| Taxes | 450/3 | €64,585 | €50,139 | -€14,447 | -22.4% |
| Remuneration and social security | 454/9 | €13,077 | €26,489 | +€13,412 | +103% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,820 | €182,069 | +€180,249 | +9,904% |
| Remuneration, social security and pensions | 62 | €111,770 | €137,141 | +€25,370 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,933 | €1,728 | -€205 | -10.6% |
| Other operating charges | 640/8 | €880 | €3,804 | +€2,924 | +332% |
| Gross operating margin | 9900 | €275,017 | €234,627 | -€40,390 | -14.7% |
| Operating profit (loss) | 9901 | €160,433 | €91,954 | -€68,479 | -42.7% |
| Financial income | 75/76B | €2,450 | €5,124 | +€2,674 | +109% |
| Recurring financial income | 75 | €2,450 | €5,124 | +€2,674 | +109% |
| Financial charges | 65/66B | €24,946 | €20,981 | -€3,966 | -15.9% |
| Recurring financial charges | 65 | €24,946 | €20,981 | -€3,966 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €137,936 | €76,097 | -€61,840 | -44.8% |
| Income taxes | 67/77 | €30,596 | €22,320 | -€8,276 | -27.1% |
| Profit (loss) for the period | 9904 | €107,340 | €53,777 | -€53,563 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €107,340 | €53,777 | -€53,563 | -49.9% |
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 23 October 2026 via checked.be.