DSJ 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.
DSJ CONSULTING
Largest movements
- Cash -€547,445
down €547,445 (-76.0%), from €720,409 to €172,964
mainly Current investments (-€500,000) and Debts after one year (-€167,291)
- Current investments +€500,000
new in 2025: €500,000
- Tangible fixed assets -€32,754
down €32,754 (-4.9%), from €667,018 to €634,265
of which Land and buildings: -€18,560
- Debts after one year -€167,291
no longer reported in 2025 (was €167,291)
- Current portion of long-term debt +€137,661
up €137,661 (+465%), from €29,630 to €167,291
- Reserves -€48,364
down €48,364 (-8.5%), from €567,532 to €519,169
- Gross operating margin +€67,526
up €67,526, from -€46,481 to €21,045
- Financial income -€1,154
down €1,154 (-10.6%), from €10,919 to €9,765
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 | €1,602,182 | €1,522,525 | -€79,657 | -5.0% |
| Fixed assets | 21/28 | €667,018 | €634,265 | -€32,754 | -4.9% |
| Tangible fixed assets | 22/27 | €667,018 | €634,265 | -€32,754 | -4.9% |
| Land and buildings | 22 | €607,767 | €589,207 | -€18,560 | -3.1% |
| Plant, machinery and equipment | 23 | €8,417 | €7,777 | -€640 | -7.6% |
| Furniture and vehicles | 24 | €50,835 | €37,282 | -€13,554 | -26.7% |
| Current assets | 29/58 | €935,163 | €888,260 | -€46,903 | -5.0% |
| Amounts receivable within one year | 40/41 | €213,087 | €213,629 | +€542 | +0.3% |
| Trade receivables | 40 | €43,304 | €36,454 | -€6,851 | -15.8% |
| Other amounts receivable | 41 | €169,783 | €177,175 | +€7,393 | +4.4% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €720,409 | €172,964 | -€547,445 | -76.0% |
| Deferred charges and accrued income | 490/1 | €1,667 | €1,667 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,602,182 | €1,522,525 | -€79,657 | -5.0% |
| Equity | 10/15 | €1,400,508 | €1,344,452 | -€56,055 | -4.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €567,532 | €519,169 | -€48,364 | -8.5% |
| Distributable reserves | 133 | €567,532 | €519,169 | -€48,364 | -8.5% |
| Profit (loss) carried forward | 14 | €820,476 | €812,784 | -€7,692 | -0.9% |
| Amounts payable | 17/49 | €201,674 | €178,072 | -€23,602 | -11.7% |
| Amounts payable after more than one year | 17 | €167,291 | - | -€167,291 | |
| Financial debts | 170/4 | €167,291 | - | -€167,291 | |
| Amounts payable within one year | 42/48 | €34,383 | €178,072 | +€143,690 | +418% |
| Current portion of amounts payable after more than one year | 42 | €29,630 | €167,291 | +€137,661 | +465% |
| Trade debts | 44 | €3,334 | €4,675 | +€1,341 | +40.2% |
| Suppliers | 440/4 | €3,334 | €4,675 | +€1,341 | +40.2% |
| Taxes, remuneration and social security | 45 | €757 | €5,025 | +€4,268 | +564% |
| Taxes | 450/3 | €757 | €5,025 | +€4,268 | +564% |
| Other amounts payable | 47/48 | €662 | €1,081 | +€419 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,754 | €32,754 | = | 0.0% |
| Other operating charges | 640/8 | €2,732 | €2,879 | +€147 | +5.4% |
| Gross operating margin | 9900 | -€46,481 | €21,045 | +€67,526 | |
| Operating profit (loss) | 9901 | -€81,966 | -€14,587 | +€67,379 | +82.2% |
| Financial income | 75/76B | €10,919 | €9,765 | -€1,154 | -10.6% |
| Recurring financial income | 75 | €10,919 | €9,765 | -€1,154 | -10.6% |
| Financial charges | 65/66B | €2,993 | €2,553 | -€440 | -14.7% |
| Recurring financial charges | 65 | €2,993 | €2,553 | -€440 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€74,040 | -€7,376 | +€66,665 | +90.0% |
| Income taxes | 67/77 | €271 | €316 | +€45 | +16.7% |
| Profit (loss) for the period | 9904 | -€74,311 | -€7,692 | +€66,619 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,311 | -€7,692 | +€66,619 | +89.6% |
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.