DEJACE: 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.
DEJACE
Largest movements
- Cash +€309,284
up €309,284 (+58.4%), from €529,960 to €839,244
mainly Other debts (+€1.1m) and Net result for the year (+€284,554)
- Receivables within one year -€122,335
down €122,335 (-51.0%), from €240,047 to €117,712
of which Trade receivables: -€92,331
- Tangible fixed assets +€29,034
up €29,034 (+11.1%), from €261,227 to €290,262
of which Furniture and vehicles: +€39,786
- Other debts +€1.1m
up €1.1m (+4,483%), from €25,302 to €1.2m
- Profit (loss) carried forward -€753,560
down €753,560 (-100%), from €753,560 to €0
- Reserves -€95,970
down €95,970 (-98.1%), from €97,830 to €1,860
of which Distributable reserves: -€95,970
- Trade debts -€71,028
down €71,028 (-69.4%), from €102,310 to €31,282
- Financial charges -€116,507
down €116,507 (-99.6%), from €116,998 to €491
- Taxes +€38,041
up €38,041 (+55.2%), from €68,895 to €106,937
- Write-downs +€17,961
new in 2025: €17,961
- Depreciation +€8,016
up €8,016 (+32.3%), from €24,815 to €32,831
- Gross operating margin +€5,938
up €5,938 (+1.0%), from €577,557 to €583,494
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 | €1,042,339 | €1,263,439 | +€221,100 | +21.2% |
| Fixed assets | 21/28 | €264,407 | €293,442 | +€29,034 | +11.0% |
| Tangible fixed assets | 22/27 | €261,227 | €290,262 | +€29,034 | +11.1% |
| Land and buildings | 22 | €198,069 | €191,483 | -€6,587 | -3.3% |
| Plant, machinery and equipment | 23 | €11,586 | €7,421 | -€4,165 | -35.9% |
| Furniture and vehicles | 24 | €51,572 | €91,358 | +€39,786 | +77.1% |
| Financial fixed assets | 28 | €3,180 | €3,180 | = | 0.0% |
| Current assets | 29/58 | €777,931 | €969,997 | +€192,066 | +24.7% |
| Amounts receivable within one year | 40/41 | €240,047 | €117,712 | -€122,335 | -51.0% |
| Trade receivables | 40 | €210,044 | €117,712 | -€92,331 | -44.0% |
| Other amounts receivable | 41 | €30,003 | €0 | -€30,003 | -100% |
| Cash at bank and in hand | 54/58 | €529,960 | €839,244 | +€309,284 | +58.4% |
| Deferred charges and accrued income | 490/1 | €7,924 | €13,041 | +€5,117 | +64.6% |
| Total equity and liabilities | 10/49 | €1,042,339 | €1,263,439 | +€221,100 | +21.2% |
| Equity | 10/15 | €869,990 | €20,460 | -€849,530 | -97.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,830 | €1,860 | -€95,970 | -98.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,970 | €0 | -€95,970 | -100% |
| Profit (loss) carried forward | 14 | €753,560 | €0 | -€753,560 | -100% |
| Amounts payable | 17/49 | €172,349 | €1,242,979 | +€1.1m | +621% |
| Amounts payable within one year | 42/48 | €172,323 | €1,241,341 | +€1.1m | +620% |
| Trade debts | 44 | €102,310 | €31,282 | -€71,028 | -69.4% |
| Suppliers | 440/4 | €102,310 | €31,282 | -€71,028 | -69.4% |
| Taxes, remuneration and social security | 45 | €44,712 | €50,467 | +€5,755 | +12.9% |
| Taxes | 450/3 | €25,691 | €34,532 | +€8,841 | +34.4% |
| Remuneration and social security | 454/9 | €19,020 | €15,935 | -€3,086 | -16.2% |
| Other amounts payable | 47/48 | €25,302 | €1,159,592 | +€1.1m | +4,483% |
| Accrued charges and deferred income | 492/3 | €25 | €1,638 | +€1,613 | +6,395% |
| Remuneration, social security and pensions | 62 | €137,894 | €139,166 | +€1,272 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,815 | €32,831 | +€8,016 | +32.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €17,961 | +€17,961 | |
| Other operating charges | 640/8 | €5,111 | €3,743 | -€1,368 | -26.8% |
| Gross operating margin | 9900 | €577,557 | €583,494 | +€5,938 | +1.0% |
| Operating profit (loss) | 9901 | €409,737 | €389,794 | -€19,943 | -4.9% |
| Financial income | 75/76B | €840 | €2,188 | +€1,349 | +161% |
| Recurring financial income | 75 | €840 | €2,188 | +€1,349 | +161% |
| Financial charges | 65/66B | €116,998 | €491 | -€116,507 | -99.6% |
| Recurring financial charges | 65 | €116,998 | €491 | -€116,507 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €293,578 | €391,491 | +€97,913 | +33.4% |
| Income taxes | 67/77 | €68,895 | €106,937 | +€38,041 | +55.2% |
| Profit (loss) for the period | 9904 | €224,683 | €284,554 | +€59,872 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €224,683 | €284,554 | +€59,872 | +26.6% |
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 21 October 2026 via checked.be.