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
- Cash +€12,877
up €12,877 (+25.4%), from €50,727 to €63,604
mainly Depreciation (+€9,586) and Net result for the year (+€2,872)
- Tangible fixed assets -€9,586
down €9,586 (-16.8%), from €56,931 to €47,344
- Reserves +€2,872
up €2,872 (+6.4%), from €44,894 to €47,766
of which Distributable reserves: +€2,872
- Depreciation -€1,468
down €1,468 (-13.3%), from €11,054 to €9,586
- Gross operating margin -€895
down €895 (-5.3%), from €17,033 to €16,138
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 | €107,661 | €110,950 | +€3,290 | +3.1% |
| Fixed assets | 21/28 | €56,931 | €47,344 | -€9,586 | -16.8% |
| Tangible fixed assets | 22/27 | €56,931 | €47,344 | -€9,586 | -16.8% |
| Land and buildings | 22 | €56,931 | €47,344 | -€9,586 | -16.8% |
| Current assets | 29/58 | €50,730 | €63,606 | +€12,876 | +25.4% |
| Cash at bank and in hand | 54/58 | €50,727 | €63,604 | +€12,877 | +25.4% |
| Deferred charges and accrued income | 490/1 | €3 | €2 | -€1 | -27.5% |
| Total equity and liabilities | 10/49 | €107,661 | €110,950 | +€3,290 | +3.1% |
| Equity | 10/15 | €106,894 | €109,766 | +€2,872 | +2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €44,894 | €47,766 | +€2,872 | +6.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €38,694 | €41,566 | +€2,872 | +7.4% |
| Amounts payable | 17/49 | €767 | €1,184 | +€417 | +54.4% |
| Amounts payable within one year | 42/48 | €178 | €594 | +€416 | +233.1% |
| Taxes, remuneration and social security | 45 | €178 | €594 | +€416 | +233.1% |
| Taxes | 450/3 | €178 | €594 | +€416 | +233.1% |
| Accrued charges and deferred income | 492/3 | €588 | €590 | +€1 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,054 | €9,586 | -€1,468 | -13.3% |
| Other operating charges | 640/8 | €2,132 | €2,197 | +€64 | +3.0% |
| Gross operating margin | 9900 | €17,033 | €16,138 | -€895 | -5.3% |
| Operating profit (loss) | 9901 | €3,846 | €4,355 | +€508 | +13.2% |
| Financial income | 75/76B | €3 | €3 | +€0 | +2.0% |
| Recurring financial income | 75 | €3 | €3 | +€0 | +2.0% |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,709 | €4,218 | +€508 | +13.7% |
| Income taxes | 67/77 | €1,179 | €1,345 | +€166 | +14.1% |
| Profit (loss) for the period | 9904 | €2,530 | €2,872 | +€342 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,530 | €2,872 | +€342 | +13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.