DRJC: 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.
DRJC
Largest movements
- Receivables within one year -€45,937
down €45,937 (-19.5%), from €235,255 to €189,318
of which Trade receivables: -€68,147
- Tangible fixed assets -€9,472
down €9,472 (-30.9%), from €30,648 to €21,175
of which Leasing and similar rights: -€8,492
- Other debts -€43,537
down €43,537 (-13.8%), from €315,246 to €271,708
- Debts after one year -€8,732
down €8,732 (-45.2%), from €19,310 to €10,579
- Gross operating margin +€111,181
up €111,181 (+46.8%), from €237,611 to €348,792
- Taxes +€28,142
up €28,142 (+54.0%), from €52,097 to €80,239
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 | €383,969 | €329,174 | -€54,795 | -14.3% |
| Fixed assets | 21/28 | €30,648 | €21,175 | -€9,472 | -30.9% |
| Tangible fixed assets | 22/27 | €30,648 | €21,175 | -€9,472 | -30.9% |
| Plant, machinery and equipment | 23 | €3,681 | €2,701 | -€980 | -26.6% |
| Leasing and similar rights | 25 | €26,966 | €18,474 | -€8,492 | -31.5% |
| Current assets | 29/58 | €353,322 | €307,999 | -€45,322 | -12.8% |
| Amounts receivable within one year | 40/41 | €235,255 | €189,318 | -€45,937 | -19.5% |
| Trade receivables | 40 | €214,691 | €146,544 | -€68,147 | -31.7% |
| Other amounts receivable | 41 | €20,564 | €42,774 | +€22,210 | +108.0% |
| Cash at bank and in hand | 54/58 | €117,734 | €118,681 | +€947 | +0.8% |
| Deferred charges and accrued income | 490/1 | €333 | €0 | -€333 | -100.0% |
| Total equity and liabilities | 10/49 | €383,969 | €329,174 | -€54,795 | -14.3% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €365,369 | €310,574 | -€54,795 | -15.0% |
| Amounts payable after more than one year | 17 | €19,310 | €10,579 | -€8,732 | -45.2% |
| Financial debts | 170/4 | €19,310 | €10,579 | -€8,732 | -45.2% |
| Amounts payable within one year | 42/48 | €346,059 | €299,996 | -€46,063 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €8,433 | €8,732 | +€299 | +3.5% |
| Trade debts | 44 | €2,499 | €111 | -€2,388 | -95.6% |
| Suppliers | 440/4 | €2,499 | €111 | -€2,388 | -95.6% |
| Taxes, remuneration and social security | 45 | €19,882 | €19,445 | -€437 | -2.2% |
| Taxes | 450/3 | €19,882 | €19,445 | -€437 | -2.2% |
| Other amounts payable | 47/48 | €315,246 | €271,708 | -€43,537 | -13.8% |
| Remuneration, social security and pensions | 62 | €2,738 | €3,609 | +€871 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,472 | €9,472 | = | 0.0% |
| Other operating charges | 640/8 | €3,199 | €3,089 | -€110 | -3.5% |
| Gross operating margin | 9900 | €237,611 | €348,792 | +€111,181 | +46.8% |
| Operating profit (loss) | 9901 | €222,201 | €332,622 | +€110,421 | +49.7% |
| Financial income | 75/76B | €606 | €761 | +€155 | +25.6% |
| Recurring financial income | 75 | €606 | €761 | +€155 | +25.6% |
| Financial charges | 65/66B | €1,366 | €1,030 | -€337 | -24.6% |
| Recurring financial charges | 65 | €1,366 | €1,030 | -€337 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €221,440 | €332,352 | +€110,912 | +50.1% |
| Income taxes | 67/77 | €52,097 | €80,239 | +€28,142 | +54.0% |
| Profit (loss) for the period | 9904 | €169,343 | €252,113 | +€82,770 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €169,343 | €252,113 | +€82,770 | +48.9% |
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 1 October 2026 via checked.be.