DRJD: 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.
DRJD
Largest movements
- Cash +€51,702
up €51,702 (+138.6%), from €37,306 to €89,008
mainly Net result for the year (+€49,056) and Receivables within one year (+€10,386)
- Receivables within one year -€10,386
down €10,386 (-91.2%), from €11,386 to €1,000
- Tangible fixed assets -€5,267
down €5,267 (-34.5%), from €15,276 to €10,009
- Deferred charges and accrued income +€4,817
up €4,817 (+728.0%), from €662 to €5,479
- Profit (loss) carried forward +€49,056
up €49,056 (+143.4%), from €34,218 to €83,274
- Other debts -€4,058
down €4,058 (-27.6%), from €14,696 to €10,638
- Tax, wage and social debts -€3,930
down €3,930 (-33.2%), from €11,844 to €7,914
of which Taxes: -€3,831
- Gross operating margin +€18,314
up €18,314 (+35.7%), from €51,355 to €69,668
- Taxes +€4,069
up €4,069 (+43.5%), from €9,355 to €13,425
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 | €64,629 | €106,245 | +€41,617 | +64.4% |
| Fixed assets | 21/28 | €15,276 | €10,759 | -€4,517 | -29.6% |
| Tangible fixed assets | 22/27 | €15,276 | €10,009 | -€5,267 | -34.5% |
| Furniture and vehicles | 24 | €15,276 | €10,009 | -€5,267 | -34.5% |
| Financial fixed assets | 28 | - | €750 | +€750 | |
| Current assets | 29/58 | €49,353 | €95,486 | +€46,133 | +93.5% |
| Amounts receivable within one year | 40/41 | €11,386 | €1,000 | -€10,386 | -91.2% |
| Trade receivables | 40 | €11,386 | €1,000 | -€10,386 | -91.2% |
| Cash at bank and in hand | 54/58 | €37,306 | €89,008 | +€51,702 | +138.6% |
| Deferred charges and accrued income | 490/1 | €662 | €5,479 | +€4,817 | +728.0% |
| Total equity and liabilities | 10/49 | €64,629 | €106,245 | +€41,617 | +64.4% |
| Equity | 10/15 | €37,718 | €86,774 | +€49,056 | +130.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,218 | €83,274 | +€49,056 | +143.4% |
| Amounts payable | 17/49 | €26,911 | €19,471 | -€7,440 | -27.6% |
| Amounts payable within one year | 42/48 | €26,744 | €19,136 | -€7,609 | -28.4% |
| Trade debts | 44 | €204 | €584 | +€379 | +185.4% |
| Suppliers | 440/4 | €204 | €584 | +€379 | +185.4% |
| Taxes, remuneration and social security | 45 | €11,844 | €7,914 | -€3,930 | -33.2% |
| Taxes | 450/3 | €9,355 | €5,525 | -€3,831 | -40.9% |
| Remuneration and social security | 454/9 | €2,488 | €2,389 | -€99 | -4.0% |
| Other amounts payable | 47/48 | €14,696 | €10,638 | -€4,058 | -27.6% |
| Accrued charges and deferred income | 492/3 | €167 | €336 | +€169 | +101.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,700 | €6,591 | -€109 | -1.6% |
| Other operating charges | 640/8 | €287 | €186 | -€100 | -35.0% |
| Gross operating margin | 9900 | €51,355 | €69,668 | +€18,314 | +35.7% |
| Operating profit (loss) | 9901 | €44,368 | €62,892 | +€18,523 | +41.7% |
| Financial charges | 65/66B | €795 | €411 | -€384 | -48.3% |
| Recurring financial charges | 65 | €795 | €411 | -€384 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €43,573 | €62,481 | +€18,908 | +43.4% |
| Income taxes | 67/77 | €9,355 | €13,425 | +€4,069 | +43.5% |
| Profit (loss) for the period | 9904 | €34,218 | €49,056 | +€14,838 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,218 | €49,056 | +€14,838 | +43.4% |
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 2 October 2026 via checked.be.