GROEP D.J.D.: 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.
GROEP D.J.D.
Largest movements
- Tangible fixed assets -€10,356
down €10,356 (-5.9%), from €176,443 to €166,087
of which Land and buildings: -€10,196
- Debts after one year -€10,274
down €10,274 (-26.3%), from €39,135 to €28,861
- Tax, wage and social debts -€3,786
down €3,786 (-39.9%), from €9,496 to €5,710
- Reserves +€2,882
up €2,882 (+2.7%), from €108,324 to €111,205
of which Distributable reserves: +€2,882
- Gross operating margin -€14,027
down €14,027 (-43.3%), from €32,367 to €18,340
- Taxes -€4,579
down €4,579 (-81.4%), from €5,628 to €1,049
- Financial charges -€786
down €786 (-28.8%), from €2,725 to €1,939
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 | €190,231 | €178,644 | -€11,587 | -6.1% |
| Fixed assets | 21/28 | €177,008 | €166,652 | -€10,356 | -5.9% |
| Tangible fixed assets | 22/27 | €176,443 | €166,087 | -€10,356 | -5.9% |
| Land and buildings | 22 | €175,964 | €165,768 | -€10,196 | -5.8% |
| Plant, machinery and equipment | 23 | €479 | €319 | -€160 | -33.3% |
| Financial fixed assets | 28 | €565 | €565 | = | 0.0% |
| Current assets | 29/58 | €13,223 | €11,992 | -€1,231 | -9.3% |
| Cash at bank and in hand | 54/58 | €13,223 | €11,992 | -€1,231 | -9.3% |
| Total equity and liabilities | 10/49 | €190,231 | €178,644 | -€11,587 | -6.1% |
| Equity | 10/15 | €114,524 | €117,405 | +€2,882 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,324 | €111,205 | +€2,882 | +2.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €108,324 | €111,205 | +€2,882 | +2.7% |
| Amounts payable | 17/49 | €75,707 | €61,238 | -€14,469 | -19.1% |
| Amounts payable after more than one year | 17 | €39,135 | €28,861 | -€10,274 | -26.3% |
| Financial debts | 170/4 | €39,135 | €28,861 | -€10,274 | -26.3% |
| Amounts payable within one year | 42/48 | €36,573 | €32,377 | -€4,195 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €9,534 | €8,932 | -€602 | -6.3% |
| Trade debts | 44 | €49 | €18 | -€31 | -62.9% |
| Suppliers | 440/4 | €49 | €18 | -€31 | -62.9% |
| Advances received on contracts in progress | 46 | €1,410 | €0 | -€1,410 | -100% |
| Taxes, remuneration and social security | 45 | €9,496 | €5,710 | -€3,786 | -39.9% |
| Taxes | 450/3 | €9,496 | €5,710 | -€3,786 | -39.9% |
| Other amounts payable | 47/48 | €16,085 | €17,718 | +€1,633 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,489 | €10,356 | -€133 | -1.3% |
| Other operating charges | 640/8 | €2,049 | €2,113 | +€64 | +3.1% |
| Gross operating margin | 9900 | €32,367 | €18,340 | -€14,027 | -43.3% |
| Operating profit (loss) | 9901 | €19,828 | €5,870 | -€13,958 | -70.4% |
| Financial charges | 65/66B | €2,725 | €1,939 | -€786 | -28.8% |
| Recurring financial charges | 65 | €2,725 | €1,939 | -€786 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €17,103 | €3,931 | -€13,172 | -77.0% |
| Income taxes | 67/77 | €5,628 | €1,049 | -€4,579 | -81.4% |
| Profit (loss) for the period | 9904 | €11,475 | €2,882 | -€8,593 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,475 | €2,882 | -€8,593 | -74.9% |
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 15 October 2026 via checked.be.