DEJAEGHERE SIGRID: 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.
DEJAEGHERE SIGRID
Largest movements
- Cash +€16,211
up €16,211 (+60.6%), from €26,751 to €42,962
mainly Net result for the year (+€24,229) and Depreciation (+€403)
- Receivables within one year +€1,058
up €1,058 (+70.1%), from €1,511 to €2,569
of which Other amounts receivable: +€688
- Reserves +€24,000
up €24,000 (+44.0%), from €54,580 to €78,580
- Trade debts -€7,429
down €7,429 (-90.2%), from €8,231 to €803
- Gross operating margin -€12,558
down €12,558 (-27.4%), from €45,800 to €33,243
- Taxes -€2,838
down €2,838 (-23.6%), from €12,005 to €9,167
- Depreciation -€2,409
down €2,409 (-85.7%), from €2,813 to €403
- Financial income +€624
up €624 (+112%), from €559 to €1,183
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 | €79,113 | €95,931 | +€16,818 | +21.3% |
| Fixed assets | 21/28 | €803 | €400 | -€403 | -50.2% |
| Tangible fixed assets | 22/27 | €803 | €400 | -€403 | -50.2% |
| Plant, machinery and equipment | 23 | €803 | €400 | -€403 | -50.2% |
| Current assets | 29/58 | €78,310 | €95,531 | +€17,221 | +22.0% |
| Amounts receivable within one year | 40/41 | €1,511 | €2,569 | +€1,058 | +70.1% |
| Trade receivables | 40 | €1,467 | €1,837 | +€370 | +25.2% |
| Other amounts receivable | 41 | €44 | €732 | +€688 | +1,573% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,751 | €42,962 | +€16,211 | +60.6% |
| Deferred charges and accrued income | 490/1 | €48 | - | -€48 | |
| Total equity and liabilities | 10/49 | €79,113 | €95,931 | +€16,818 | +21.3% |
| Equity | 10/15 | €59,171 | €83,400 | +€24,229 | +40.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €54,580 | €78,580 | +€24,000 | +44.0% |
| Distributable reserves | 133 | €54,580 | €78,580 | +€24,000 | +44.0% |
| Profit (loss) carried forward | 14 | €3,591 | €3,820 | +€229 | +6.4% |
| Amounts payable | 17/49 | €19,942 | €12,531 | -€7,411 | -37.2% |
| Amounts payable within one year | 42/48 | €19,942 | €12,514 | -€7,429 | -37.3% |
| Trade debts | 44 | €8,231 | €803 | -€7,429 | -90.2% |
| Suppliers | 440/4 | €8,231 | €803 | -€7,429 | -90.2% |
| Taxes, remuneration and social security | 45 | €11,711 | €11,711 | = | 0.0% |
| Taxes | 450/3 | €11,711 | €11,711 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,813 | €403 | -€2,409 | -85.7% |
| Other operating charges | 640/8 | €258 | €267 | +€9 | +3.4% |
| Gross operating margin | 9900 | €45,800 | €33,243 | -€12,558 | -27.4% |
| Operating profit (loss) | 9901 | €42,730 | €32,573 | -€10,157 | -23.8% |
| Financial income | 75/76B | €559 | €1,183 | +€624 | +112% |
| Recurring financial income | 75 | €559 | €1,183 | +€624 | +112% |
| Financial charges | 65/66B | €364 | €360 | -€5 | -1.3% |
| Recurring financial charges | 65 | €364 | €360 | -€5 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €42,925 | €33,396 | -€9,528 | -22.2% |
| Income taxes | 67/77 | €12,005 | €9,167 | -€2,838 | -23.6% |
| Profit (loss) for the period | 9904 | €30,920 | €24,229 | -€6,690 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,920 | €24,229 | -€6,690 | -21.6% |
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 22 October 2026 via checked.be.