DEDONJEAN: what changed
Two fiscal 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.
DEDONJEAN
Largest movements
- Tangible fixed assets +€40,182
up €40,182 (+247.8%), from €16,217 to €56,398
of which Furniture and vehicles: +€47,139
- Cash -€36,581
down €36,581 (-81.9%), from €44,667 to €8,086
mainly Investment in fixed assets (net) (-€51,892) and Other debts (-€6,343)
- Receivables within one year -€3,464
down €3,464 (-96.9%), from €3,577 to €113
of which Trade receivables: -€3,106
- Deferred charges and accrued income -€695
down €695 (-50.3%), from €1,383 to €688
- Reserves +€6,532
up €6,532 (+38.6%), from €16,937 to €23,469
of which Distributable reserves: +€6,532
- Other debts -€6,343
down €6,343 (-88.8%), from €7,143 to €800
- Tax, wage and social debts -€984
down €984 (-66.1%), from €1,487 to €504
- Depreciation -€11,521
down €11,521 (-49.6%), from €23,232 to €11,711
- Taxes +€1,874
up €1,874 (+45.0%), from €4,169 to €6,043
- Gross operating margin -€794
down €794 (-2.2%), from €35,778 to €34,985
- Other operating charges -€370
down €370 (-18.3%), from €2,027 to €1,656
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 | €65,843 | €65,285 | -€558 | -0.8% |
| Fixed assets | 21/28 | €16,217 | €56,398 | +€40,182 | +247.8% |
| Tangible fixed assets | 22/27 | €16,217 | €56,398 | +€40,182 | +247.8% |
| Land and buildings | 22 | €5,227 | - | -€5,227 | |
| Plant, machinery and equipment | 23 | €6,362 | €4,633 | -€1,730 | -27.2% |
| Furniture and vehicles | 24 | €4,627 | €51,766 | +€47,139 | +1018.8% |
| Current assets | 29/58 | €49,626 | €8,887 | -€40,740 | -82.1% |
| Amounts receivable within one year | 40/41 | €3,577 | €113 | -€3,464 | -96.9% |
| Trade receivables | 40 | €3,106 | - | -€3,106 | |
| Other amounts receivable | 41 | €471 | €113 | -€358 | -76.1% |
| Cash at bank and in hand | 54/58 | €44,667 | €8,086 | -€36,581 | -81.9% |
| Deferred charges and accrued income | 490/1 | €1,383 | €688 | -€695 | -50.3% |
| Total equity and liabilities | 10/49 | €65,843 | €65,285 | -€558 | -0.8% |
| Equity | 10/15 | €54,686 | €61,218 | +€6,532 | +11.9% |
| Contributions | 10/11 | €37,749 | €37,749 | = | 0.0% |
| Reserves | 13 | €16,937 | €23,469 | +€6,532 | +38.6% |
| Non-distributable reserves | 130/1 | €5,511 | €5,511 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,511 | €5,511 | = | 0.0% |
| Distributable reserves | 133 | €11,426 | €17,958 | +€6,532 | +57.2% |
| Amounts payable | 17/49 | €11,157 | €4,066 | -€7,091 | -63.6% |
| Amounts payable within one year | 42/48 | €11,157 | €4,066 | -€7,091 | -63.6% |
| Trade debts | 44 | €2,527 | €2,762 | +€236 | +9.3% |
| Suppliers | 440/4 | €2,527 | €2,762 | +€236 | +9.3% |
| Taxes, remuneration and social security | 45 | €1,487 | €504 | -€984 | -66.1% |
| Taxes | 450/3 | €1,487 | €504 | -€984 | -66.1% |
| Other amounts payable | 47/48 | €7,143 | €800 | -€6,343 | -88.8% |
| Non-recurring operating income | 76A | - | €14,873 | +€14,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,232 | €11,711 | -€11,521 | -49.6% |
| Other operating charges | 640/8 | €2,027 | €1,656 | -€370 | -18.3% |
| Non-recurring operating charges | 66A | - | €5,227 | +€5,227 | |
| Gross operating margin | 9900 | €35,778 | €34,985 | -€794 | -2.2% |
| Operating profit (loss) | 9901 | €10,520 | €16,390 | +€5,870 | +55.8% |
| Financial income | 75/76B | €20 | €131 | +€111 | +539.4% |
| Recurring financial income | 75 | €20 | €131 | +€111 | +539.4% |
| Financial charges | 65/66B | €39 | €46 | +€7 | +16.6% |
| Recurring financial charges | 65 | €39 | €46 | +€7 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €10,501 | €16,475 | +€5,974 | +56.9% |
| Income taxes | 67/77 | €4,169 | €6,043 | +€1,874 | +45.0% |
| Profit (loss) for the period | 9904 | €6,332 | €10,432 | +€4,100 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,332 | €10,432 | +€4,100 | +64.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.