DTJ: 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.
DTJ
Largest movements
- Cash +€120,666
up €120,666 (+50.7%), from €237,942 to €358,607
mainly Net result for the year (+€90,475) and Receivables within one year (+€22,295)
- Receivables within one year -€22,295
down €22,295 (-93.8%), from €23,775 to €1,480
of which Trade receivables: -€22,369
- Tangible fixed assets -€19,944
down €19,944 (-34.0%), from €58,735 to €38,791
of which Furniture and vehicles: -€16,977
- Reserves +€90,475
up €90,475 (+42.6%), from €212,563 to €303,038
- Trade debts -€19,975
down €19,975 (-65.5%), from €30,489 to €10,514
- Tax, wage and social debts +€11,171
up €11,171 (+15.7%), from €71,263 to €82,433
of which Taxes: +€10,350
- Gross operating margin +€21,960
up €21,960 (+8.1%), from €272,059 to €294,019
- Other operating charges -€13,006
down €13,006 (-91.2%), from €14,261 to €1,256
- Staff costs +€10,356
up €10,356 (+7.8%), from €132,778 to €143,135
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 | €334,397 | €415,985 | +€81,588 | +24.4% |
| Fixed assets | 21/28 | €58,735 | €38,791 | -€19,944 | -34.0% |
| Tangible fixed assets | 22/27 | €58,735 | €38,791 | -€19,944 | -34.0% |
| Plant, machinery and equipment | 23 | €5,339 | €3,381 | -€1,958 | -36.7% |
| Furniture and vehicles | 24 | €47,327 | €30,350 | -€16,977 | -35.9% |
| Other tangible fixed assets | 26 | €6,069 | €5,060 | -€1,009 | -16.6% |
| Current assets | 29/58 | €275,662 | €377,194 | +€101,532 | +36.8% |
| Stocks and contracts in progress | 3 | €13,312 | €16,712 | +€3,400 | +25.5% |
| Stocks | 30/36 | €13,312 | €16,712 | +€3,400 | +25.5% |
| Amounts receivable within one year | 40/41 | €23,775 | €1,480 | -€22,295 | -93.8% |
| Trade receivables | 40 | €23,275 | €906 | -€22,369 | -96.1% |
| Other amounts receivable | 41 | €500 | €574 | +€74 | +14.8% |
| Cash at bank and in hand | 54/58 | €237,942 | €358,607 | +€120,666 | +50.7% |
| Deferred charges and accrued income | 490/1 | €633 | €395 | -€239 | -37.7% |
| Total equity and liabilities | 10/49 | €334,397 | €415,985 | +€81,588 | +24.4% |
| Equity | 10/15 | €232,563 | €323,038 | +€90,475 | +38.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €212,563 | €303,038 | +€90,475 | +42.6% |
| Distributable reserves | 133 | €212,563 | €303,038 | +€90,475 | +42.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €101,834 | €92,947 | -€8,887 | -8.7% |
| Amounts payable within one year | 42/48 | €101,834 | €92,947 | -€8,887 | -8.7% |
| Trade debts | 44 | €30,489 | €10,514 | -€19,975 | -65.5% |
| Suppliers | 440/4 | €30,489 | €10,514 | -€19,975 | -65.5% |
| Taxes, remuneration and social security | 45 | €71,263 | €82,433 | +€11,171 | +15.7% |
| Taxes | 450/3 | €53,016 | €63,365 | +€10,350 | +19.5% |
| Remuneration and social security | 454/9 | €18,247 | €19,068 | +€821 | +4.5% |
| Other amounts payable | 47/48 | €82 | €0 | -€82 | -100.0% |
| Remuneration, social security and pensions | 62 | €132,778 | €143,135 | +€10,356 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,624 | €19,944 | -€680 | -3.3% |
| Other operating charges | 640/8 | €14,261 | €1,256 | -€13,006 | -91.2% |
| Gross operating margin | 9900 | €272,059 | €294,019 | +€21,960 | +8.1% |
| Operating profit (loss) | 9901 | €104,394 | €129,684 | +€25,290 | +24.2% |
| Financial income | 75/76B | €19 | €1,147 | +€1,128 | +5965.2% |
| Recurring financial income | 75 | €19 | €1,147 | +€1,128 | +5965.2% |
| Financial charges | 65/66B | €3,808 | €4,183 | +€374 | +9.8% |
| Recurring financial charges | 65 | €3,808 | €4,183 | +€374 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €100,605 | €126,648 | +€26,043 | +25.9% |
| Income taxes | 67/77 | €36,991 | €36,174 | -€817 | -2.2% |
| Profit (loss) for the period | 9904 | €63,614 | €90,475 | +€26,861 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,614 | €90,475 | +€26,861 | +42.2% |
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 10 October 2026 via checked.be.