DEJA ?: 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.
DEJA ?
Largest movements
- Current assets -€60,195
down €60,195 (-19.7%), from €305,603 to €245,408
of which Receivables within one year: -€45,414
- Equity -€35,016
down €35,016, from €33,466 to -€1,550
of which Profit (loss) carried forward: -€35,016
- Debts after one year -€16,609
no longer reported in 2023 (was €16,609)
- Debts within one year -€8,239
down €8,239 (-3.2%), from €256,637 to €248,397
- Gross operating margin -€72,808
down €72,808, from €71,649 to -€1,159
- Taxes -€10,834
down €10,834 (-89.5%), from €12,098 to €1,265
- Financial income +€2,436
new in 2023: €2,436
- Financial charges +€1,982
new in 2023: €1,982
- Other operating charges +€760
new in 2023: €760
From the 2020 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €306,712 | €246,847 | -€59,865 | -19.5% |
| Fixed assets | 21/28 | €1,109 | €1,439 | +€330 | +29.8% |
| Tangible fixed assets | 22/27 | €419 | €1,239 | +€820 | +195.9% |
| Plant, machinery and equipment | 23 | - | €1,239 | +€1,239 | |
| Financial fixed assets | 28 | €690 | €200 | -€490 | -71.0% |
| Current assets | 29/58 | €305,603 | €245,408 | -€60,195 | -19.7% |
| Amounts receivable within one year | 40/41 | €244,085 | €198,671 | -€45,414 | -18.6% |
| Trade receivables | 40 | - | €113,507 | +€113,507 | |
| Other amounts receivable | 41 | - | €85,164 | +€85,164 | |
| Cash at bank and in hand | 54/58 | €58,350 | €45,845 | -€12,504 | -21.4% |
| Deferred charges and accrued income | 490/1 | - | €891 | +€891 | |
| Total equity and liabilities | 10/49 | €306,712 | €246,847 | -€59,865 | -19.5% |
| Equity | 10/15 | €33,466 | -€1,550 | -€35,016 | |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €13,006 | -€22,010 | -€35,016 | |
| Amounts payable | 17/49 | €273,246 | €248,397 | -€24,849 | -9.1% |
| Amounts payable after more than one year | 17 | €16,609 | - | -€16,609 | |
| Amounts payable within one year | 42/48 | €256,637 | €248,397 | -€8,239 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,617 | +€3,617 | |
| Financial debts | 43 | - | €1,930 | +€1,930 | |
| Credit institutions | 430/8 | - | €1,930 | +€1,930 | |
| Trade debts | 44 | €197,692 | €236,226 | +€38,534 | +19.5% |
| Suppliers | 440/4 | - | €236,226 | +€236,226 | |
| Taxes, remuneration and social security | 45 | - | €6,624 | +€6,624 | |
| Taxes | 450/3 | - | €6,313 | +€6,313 | |
| Remuneration and social security | 454/9 | - | €311 | +€311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €620 | -€171 | -21.7% |
| Other operating charges | 640/8 | - | €760 | +€760 | |
| Gross operating margin | 9900 | €71,649 | -€1,159 | -€72,808 | |
| Operating profit (loss) | 9901 | €52,973 | -€2,538 | -€55,511 | |
| Financial income | 75/76B | - | €2,436 | +€2,436 | |
| Recurring financial income | 75 | €32 | €2,436 | +€2,404 | +7496.0% |
| Financial charges | 65/66B | - | €1,982 | +€1,982 | |
| Recurring financial charges | 65 | €4,369 | €1,982 | -€2,387 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €48,637 | -€2,084 | -€50,720 | |
| Income taxes | 67/77 | €12,098 | €1,265 | -€10,834 | -89.5% |
| Profit (loss) for the period | 9904 | €36,538 | -€3,348 | -€39,887 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,538 | -€3,348 | -€39,887 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.