CABINET D'EXPERTISE COMPTABLE DEJON: what changed
What changed
CABINET D'EXPERTISE COMPTABLE DEJON
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€16,967
2024 · €22,063-€5,097
Equity
€339,116
2024 · €322,149+€16,967
Cash
€8,889
2024 · €18,051-€9,162
Balance sheet total
€2.2m
2024 · €1.8m+€329,710
Largest movements
Assets
- Tangible fixed assets +€461,227
up €461,227 (+30.2%), from €1.5m to €2.0m
of which Land and buildings: +€656,761
- Receivables after one year -€60,000
down €60,000 (-40.0%), from €150,000 to €90,000
- Receivables within one year -€56,286
down €56,286 (-64.8%), from €86,826 to €30,540
of which Other amounts receivable: -€40,777
Equity and liabilities
- Debts after one year +€340,959
up €340,959 (+25.2%), from €1.4m to €1.7m
of which Financial debts: +€333,159
- Other debts -€30,295
down €30,295 (-60.7%), from €49,884 to €19,589
Income statement
- Gross operating margin +€42,743
up €42,743 (+21.1%), from €202,218 to €244,961
- Staff costs +€23,655
up €23,655 (+30.5%), from €77,478 to €101,134
- Financial charges +€10,849
up €10,849 (+35.5%), from €30,568 to €41,418
- Depreciation +€7,788
up €7,788 (+12.0%), from €64,882 to €72,670
- Other operating charges +€4,955
up €4,955 (+79.1%), from €6,266 to €11,221
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,063
Gross operating margin
+€42,743
Staff costs
-€23,655
Depreciation
-€7,788
Other operating charges
-€4,955
Financial income
-€657
Financial charges
-€10,849
Taxes
+€66
Result 2025
€16,967
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€182,344
Investment
-€529,230
Financing
+€337,724
Cash 2024
€18,051
From operations (derived)
+€182,344
Net result for the year
+€16,967
Depreciation
+€72,670
Receivables after one year
+€60,000
Receivables within one year
+€56,286
Deferred charges and accrued income
+€1,402
Trade debts
+€2,602
Tax, wage and social debts
+€2,712
Other debts
-€30,295
Investment (derived)
-€529,230
Investment in fixed assets (net)
-€529,230
Financing
+€337,724
Debts after one year
+€340,959
Current portion of long-term debt
-€3,235
Cash 2025
€8,889
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,840,820 | €2,170,529 | +€329,710 | +17.9% |
| Fixed assets | 21/28 | €1,555,875 | €2,012,436 | +€456,561 | +29.3% |
| Intangible fixed assets | 21 | €27,287 | €22,620 | -€4,667 | -17.1% |
| Tangible fixed assets | 22/27 | €1,528,390 | €1,989,617 | +€461,227 | +30.2% |
| Land and buildings | 22 | €1,317,222 | €1,973,983 | +€656,761 | +49.9% |
| Furniture and vehicles | 24 | €31,168 | €15,634 | -€15,534 | -49.8% |
| Assets under construction and advance payments | 27 | €180,000 | €0 | -€180,000 | -100% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €284,945 | €158,094 | -€126,851 | -44.5% |
| Amounts receivable after more than one year | 29 | €150,000 | €90,000 | -€60,000 | -40.0% |
| Other amounts receivable | 291 | €150,000 | €90,000 | -€60,000 | -40.0% |
| Amounts receivable within one year | 40/41 | €86,826 | €30,540 | -€56,286 | -64.8% |
| Trade receivables | 40 | €33,771 | €18,262 | -€15,509 | -45.9% |
| Other amounts receivable | 41 | €53,055 | €12,278 | -€40,777 | -76.9% |
| Current investments | 50/53 | €24,984 | €24,984 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,051 | €8,889 | -€9,162 | -50.8% |
| Deferred charges and accrued income | 490/1 | €5,083 | €3,681 | -€1,402 | -27.6% |
| Total equity and liabilities | 10/49 | €1,840,820 | €2,170,529 | +€329,710 | +17.9% |
| Equity | 10/15 | €322,149 | €339,116 | +€16,967 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €166,378 | €166,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €164,518 | €164,518 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,172 | €154,138 | +€16,967 | +12.4% |
| Amounts payable | 17/49 | €1,518,670 | €1,831,413 | +€312,743 | +20.6% |
| Amounts payable after more than one year | 17 | €1,351,206 | €1,692,165 | +€340,959 | +25.2% |
| Financial debts | 170/4 | €1,351,206 | €1,684,365 | +€333,159 | +24.7% |
| Other amounts payable | 178/9 | - | €7,800 | +€7,800 | |
| Amounts payable within one year | 42/48 | €167,464 | €139,248 | -€28,216 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €83,354 | €80,119 | -€3,235 | -3.9% |
| Trade debts | 44 | €10,799 | €13,401 | +€2,602 | +24.1% |
| Suppliers | 440/4 | €10,799 | €13,401 | +€2,602 | +24.1% |
| Taxes, remuneration and social security | 45 | €23,427 | €26,139 | +€2,712 | +11.6% |
| Taxes | 450/3 | €17,168 | €19,340 | +€2,172 | +12.6% |
| Remuneration and social security | 454/9 | €6,259 | €6,800 | +€541 | +8.6% |
| Other amounts payable | 47/48 | €49,884 | €19,589 | -€30,295 | -60.7% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €77,478 | €101,134 | +€23,655 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,882 | €72,670 | +€7,788 | +12.0% |
| Other operating charges | 640/8 | €6,266 | €11,221 | +€4,955 | +79.1% |
| Gross operating margin | 9900 | €202,218 | €244,961 | +€42,743 | +21.1% |
| Operating profit (loss) | 9901 | €53,592 | €59,937 | +€6,344 | +11.8% |
| Financial income | 75/76B | €4,205 | €3,548 | -€657 | -15.6% |
| Recurring financial income | 75 | €4,205 | €3,548 | -€657 | -15.6% |
| Financial charges | 65/66B | €30,568 | €41,418 | +€10,849 | +35.5% |
| Recurring financial charges | 65 | €30,568 | €41,418 | +€10,849 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €27,229 | €22,067 | -€5,162 | -19.0% |
| Income taxes | 67/77 | €5,166 | €5,100 | -€66 | -1.3% |
| Profit (loss) for the period | 9904 | €22,063 | €16,967 | -€5,097 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,063 | €16,967 | -€5,097 | -23.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.