DE JAEGER DECO: 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.
DE JAEGER DECO
Largest movements
- Current investments +€49,909
up €49,909 (+78.0%), from €64,000 to €113,909
- Cash -€38,070
down €38,070 (-37.5%), from €101,583 to €63,513
mainly Contributions, distributions and other (-€50,000) and Current investments (-€49,909)
- Tangible fixed assets -€15,442
down €15,442 (-35.6%), from €43,332 to €27,890
of which Furniture and vehicles: -€14,179
- Other debts +€15,854
up €15,854 (+45.2%), from €35,100 to €50,954
- Reserves -€10,035
down €10,035 (-5.1%), from €195,330 to €185,295
- Debts after one year -€6,180
down €6,180 (-49.2%), from €12,550 to €6,371
- Gross operating margin -€20,365
down €20,365 (-22.7%), from €89,659 to €69,293
- Taxes -€4,716
down €4,716 (-30.7%), from €15,339 to €10,623
- Other operating charges +€3,973
up €3,973 (+255%), from €1,556 to €5,529
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 | €272,704 | €273,313 | +€609 | +0.2% |
| Fixed assets | 21/28 | €43,332 | €27,890 | -€15,442 | -35.6% |
| Tangible fixed assets | 22/27 | €43,332 | €27,890 | -€15,442 | -35.6% |
| Land and buildings | 22 | €1,262 | €0 | -€1,262 | -100% |
| Furniture and vehicles | 24 | €42,069 | €27,890 | -€14,179 | -33.7% |
| Current assets | 29/58 | €229,373 | €245,423 | +€16,050 | +7.0% |
| Stocks and contracts in progress | 3 | €49,200 | €51,014 | +€1,814 | +3.7% |
| Stocks | 30/36 | €49,200 | €51,014 | +€1,814 | +3.7% |
| Amounts receivable within one year | 40/41 | €13,695 | €16,364 | +€2,669 | +19.5% |
| Trade receivables | 40 | €9,750 | €12,613 | +€2,863 | +29.4% |
| Other amounts receivable | 41 | €3,945 | €3,751 | -€194 | -4.9% |
| Current investments | 50/53 | €64,000 | €113,909 | +€49,909 | +78.0% |
| Cash at bank and in hand | 54/58 | €101,583 | €63,513 | -€38,070 | -37.5% |
| Deferred charges and accrued income | 490/1 | €895 | €624 | -€271 | -30.3% |
| Total equity and liabilities | 10/49 | €272,704 | €273,313 | +€609 | +0.2% |
| Equity | 10/15 | €215,330 | €205,295 | -€10,035 | -4.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €195,330 | €185,295 | -€10,035 | -5.1% |
| Distributable reserves | 133 | €195,330 | €185,295 | -€10,035 | -5.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,374 | €68,018 | +€10,644 | +18.6% |
| Amounts payable after more than one year | 17 | €12,550 | €6,371 | -€6,180 | -49.2% |
| Financial debts | 170/4 | €12,550 | €6,371 | -€6,180 | -49.2% |
| Amounts payable within one year | 42/48 | €44,824 | €61,648 | +€16,824 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €5,994 | €6,180 | +€185 | +3.1% |
| Trade debts | 44 | €730 | €1,514 | +€785 | +108% |
| Suppliers | 440/4 | €730 | €1,514 | +€785 | +108% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €35,100 | €50,954 | +€15,854 | +45.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €80 | €221 | +€141 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,525 | €15,442 | -€83 | -0.5% |
| Other operating charges | 640/8 | €1,556 | €5,529 | +€3,973 | +255% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €89,659 | €69,293 | -€20,365 | -22.7% |
| Operating profit (loss) | 9901 | €72,498 | €48,102 | -€24,396 | -33.7% |
| Financial income | 75/76B | €3,046 | €3,232 | +€185 | +6.1% |
| Recurring financial income | 75 | €3,046 | €3,232 | +€185 | +6.1% |
| Financial charges | 65/66B | €1,314 | €746 | -€568 | -43.2% |
| Recurring financial charges | 65 | €1,314 | €746 | -€568 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €74,231 | €50,588 | -€23,643 | -31.9% |
| Income taxes | 67/77 | €15,339 | €10,623 | -€4,716 | -30.7% |
| Profit (loss) for the period | 9904 | €58,891 | €39,965 | -€18,927 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,891 | €39,965 | -€18,927 | -32.1% |
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 22 October 2026 via checked.be.