DE JAGER: what changed
What changed
DE JAGER
NACE 46.323, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€13,734
2024 · -€139,612+€153,346
Equity
€2.2m
2024 · €2.2m+€1,269
Cash
€434,805
2024 · €724,430-€289,625
Balance sheet total
€7.1m
2024 · €7.3m-€172,453
Largest movements
Assets
- Cash -€289,625
down €289,625 (-40.0%), from €724,430 to €434,805
mainly Receivables within one year (-€133,647) and Debts after one year (-€128,165)
- Receivables within one year +€133,647
up €133,647 (+2.9%), from €4.5m to €4.7m
of which Other amounts receivable: +€143,403
Equity and liabilities
- Debts after one year -€128,165
down €128,165 (-24.6%), from €521,109 to €392,943
- Trade debts +€80,095
up €80,095 (+2.4%), from €3.4m to €3.5m
Income statement
- Turnover +€1.1m
up €1.1m (+5.2%), from €21.2m to €22.3m
- Goods and materials +€705,713
up €705,713 (+4.6%), from €15.4m to €16.2m
of which Purchases: +€792,061
- Services and other goods +€387,274
up €387,274 (+12.3%), from €3.2m to €3.5m
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
-€139,612
Turnover
+€1.1m
Other operating income
+€32,347
Goods and materials
-€705,713
Services and other goods
-€387,274
Staff costs
+€83,050
Depreciation
+€58,751
Write-downs
+€68,142
Other operating charges
-€79,198
Financial income
-€3,803
Financial charges
-€21,801
Taxes
+€28
Result 2025
€13,734
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
-€473
Investment
-€114,078
Financing
-€175,075
Cash 2024
€724,430
From operations (derived)
-€473
Net result for the year
+€13,734
Depreciation
+€160,673
Stocks and contracts
-€34,599
Receivables within one year
-€133,647
Deferred charges and accrued income
+€4,479
Provisions
-€4,155
Trade debts
+€80,095
Tax, wage and social debts
-€71,944
Other debts
-€21,620
Accrued charges and deferred income
+€6,510
Investment (derived)
-€114,078
Investment in fixed assets (net)
-€114,078
Financing
-€175,075
Debts after one year
-€128,165
Current portion of long-term debt
+€3,229
Short-term financial debts
-€37,673
Contributions, distributions and other
-€12,465
Cash 2025
€434,805
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,285,355 | €7,112,902 | -€172,453 | -2.4% |
| Fixed assets | 21/28 | €710,712 | €664,117 | -€46,595 | -6.6% |
| Intangible fixed assets | 21 | - | €10,984 | +€10,984 | |
| Tangible fixed assets | 22/27 | €645,532 | €587,255 | -€58,277 | -9.0% |
| Land and buildings | 22 | €261,293 | €235,857 | -€25,436 | -9.7% |
| Plant, machinery and equipment | 23 | €288,266 | €248,452 | -€39,813 | -13.8% |
| Furniture and vehicles | 24 | €95,973 | €102,945 | +€6,972 | +7.3% |
| Financial fixed assets | 28 | €65,180 | €65,878 | +€698 | +1.1% |
| Other financial fixed assets | 284/8 | €65,180 | €65,878 | +€698 | +1.1% |
| Amounts receivable and cash guarantees | 285/8 | €65,180 | €65,878 | +€698 | +1.1% |
| Current assets | 29/58 | €6,574,644 | €6,448,785 | -€125,859 | -1.9% |
| Stocks and contracts in progress | 3 | €1,250,401 | €1,285,000 | +€34,599 | +2.8% |
| Stocks | 30/36 | €1,250,401 | €1,285,000 | +€34,599 | +2.8% |
| Goods purchased for resale | 34 | €1,250,401 | €1,285,000 | +€34,599 | +2.8% |
| Amounts receivable within one year | 40/41 | €4,535,264 | €4,668,911 | +€133,647 | +2.9% |
| Trade receivables | 40 | €3,320,849 | €3,311,092 | -€9,756 | -0.3% |
| Other amounts receivable | 41 | €1,214,415 | €1,357,818 | +€143,403 | +11.8% |
| Cash at bank and in hand | 54/58 | €724,430 | €434,805 | -€289,625 | -40.0% |
| Deferred charges and accrued income | 490/1 | €64,549 | €60,070 | -€4,479 | -6.9% |
| Total equity and liabilities | 10/49 | €7,285,355 | €7,112,902 | -€172,453 | -2.4% |
| Equity | 10/15 | €2,160,961 | €2,162,230 | +€1,269 | +0.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €1,614,120 | €1,627,854 | +€13,734 | +0.9% |
| Non-distributable reserves | 130/1 | €79,069 | €79,069 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €29,069 | €29,069 | = | 0.0% |
| Tax-exempt reserves | 132 | €107,019 | €107,019 | = | 0.0% |
| Distributable reserves | 133 | €1,428,032 | €1,441,766 | +€13,734 | +1.0% |
| Investment grants | 15 | €46,841 | €34,376 | -€12,465 | -26.6% |
| Provisions and deferred taxes | 16 | €15,614 | €11,459 | -€4,155 | -26.6% |
| Deferred taxes | 168 | €15,614 | €11,459 | -€4,155 | -26.6% |
| Amounts payable | 17/49 | €5,108,780 | €4,939,213 | -€169,567 | -3.3% |
| Amounts payable after more than one year | 17 | €521,109 | €392,943 | -€128,165 | -24.6% |
| Financial debts | 170/4 | €521,109 | €392,943 | -€128,165 | -24.6% |
| Credit institutions | 173 | €521,109 | €392,943 | -€128,165 | -24.6% |
| Amounts payable within one year | 42/48 | €4,394,182 | €4,346,270 | -€47,912 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €124,936 | €128,165 | +€3,229 | +2.6% |
| Financial debts | 43 | €318,244 | €280,571 | -€37,673 | -11.8% |
| Credit institutions | 430/8 | €318,244 | €280,571 | -€37,673 | -11.8% |
| Trade debts | 44 | €3,397,797 | €3,477,892 | +€80,095 | +2.4% |
| Suppliers | 440/4 | €3,397,797 | €3,477,892 | +€80,095 | +2.4% |
| Taxes, remuneration and social security | 45 | €531,586 | €459,642 | -€71,944 | -13.5% |
| Taxes | 450/3 | €159,794 | €148,528 | -€11,266 | -7.1% |
| Remuneration and social security | 454/9 | €371,792 | €311,114 | -€60,678 | -16.3% |
| Other amounts payable | 47/48 | €21,620 | €0 | -€21,620 | -100% |
| Accrued charges and deferred income | 492/3 | €193,490 | €200,000 | +€6,510 | +3.4% |
| Operating income | 70/76A | €21,310,674 | €22,451,838 | +€1.1m | +5.4% |
| Turnover | 70 | €21,188,172 | €22,296,990 | +€1.1m | +5.2% |
| Other operating income | 74 | €122,502 | €154,848 | +€32,347 | +26.4% |
| Operating charges | 60/66A | €21,411,198 | €22,373,441 | +€962,242 | +4.5% |
| Goods for resale, raw materials and consumables | 60 | €15,447,398 | €16,153,111 | +€705,713 | +4.6% |
| Purchases | 600/8 | €15,395,648 | €16,187,710 | +€792,061 | +5.1% |
| Change in stocks: decrease (increase) | 609 | €51,749 | -€34,599 | -€86,348 | |
| Services and other goods | 61 | €3,153,647 | €3,540,921 | +€387,274 | +12.3% |
| Remuneration, social security and pensions | 62 | €2,559,558 | €2,476,508 | -€83,050 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219,424 | €160,673 | -€58,751 | -26.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,234 | -€73,376 | -€68,142 | -1,302% |
| Other operating charges | 640/8 | €36,407 | €115,604 | +€79,198 | +218% |
| Operating profit (loss) | 9901 | -€100,525 | €78,397 | +€178,922 | |
| Financial income | 75/76B | €16,733 | €12,929 | -€3,803 | -22.7% |
| Recurring financial income | 75 | €16,733 | €12,929 | -€3,803 | -22.7% |
| Income from current assets | 751 | €110 | €49 | -€61 | -55.5% |
| Other financial income | 752/9 | €16,622 | €12,880 | -€3,742 | -22.5% |
| Financial charges | 65/66B | €58,947 | €80,748 | +€21,801 | +37.0% |
| Recurring financial charges | 65 | €58,947 | €80,748 | +€21,801 | +37.0% |
| Debt charges | 650 | €35,373 | €54,397 | +€19,024 | +53.8% |
| Other financial charges | 652/9 | €23,574 | €26,351 | +€2,777 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€142,739 | €10,579 | +€153,318 | |
| Transfer from deferred taxes | 780 | €4,155 | €4,155 | +€0 | 0.0% |
| Income taxes | 67/77 | €1,028 | €1,000 | -€28 | -2.7% |
| Taxes | 670/3 | €1,028 | €1,154 | +€126 | +12.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €154 | +€154 | |
| Profit (loss) for the period | 9904 | -€139,612 | €13,734 | +€153,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€139,612 | €13,734 | +€153,346 |
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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 5 November 2026 via checked.be.