DEJAFIN: 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.
DEJAFIN
Largest movements
- Tangible fixed assets -€59,899
down €59,899 (-11.3%), from €531,294 to €471,395
of which Land and buildings: -€58,844
- Cash +€29,687
up €29,687 (+298%), from €9,955 to €39,641
mainly Investment in fixed assets (net) (+€35,927) and Depreciation (+€23,972)
- Receivables after one year +€15,000
new in 2025: €15,000
- Other debts -€39,946
down €39,946 (-99.9%), from €40,000 to €54
- Reserves +€22,300
up €22,300 (+5.1%), from €437,191 to €459,491
of which Distributable reserves: +€22,300
- Gross operating margin +€43,127
up €43,127 (+644%), from €6,702 to €49,828
- Taxes +€2,178
up €2,178 (+4,165%), from €52 to €2,230
- Other operating charges +€1,315
up €1,315 (+233%), from €565 to €1,880
- Financial charges -€1,073
down €1,073 (-97.2%), from €1,104 to €31
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 | €541,286 | €526,074 | -€15,212 | -2.8% |
| Fixed assets | 21/28 | €531,332 | €471,433 | -€59,899 | -11.3% |
| Tangible fixed assets | 22/27 | €531,294 | €471,395 | -€59,899 | -11.3% |
| Land and buildings | 22 | €521,076 | €462,232 | -€58,844 | -11.3% |
| Plant, machinery and equipment | 23 | €10,218 | €9,163 | -€1,054 | -10.3% |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €9,955 | €54,641 | +€44,687 | +449% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €9,955 | €39,641 | +€29,687 | +298% |
| Total equity and liabilities | 10/49 | €541,286 | €526,074 | -€15,212 | -2.8% |
| Equity | 10/15 | €500,804 | €523,204 | +€22,399 | +4.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €437,191 | €459,491 | +€22,300 | +5.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €437,191 | €459,491 | +€22,300 | +5.1% |
| Profit (loss) carried forward | 14 | €1,640 | €1,739 | +€99 | +6.1% |
| Amounts payable | 17/49 | €40,482 | €2,871 | -€37,612 | -92.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €40,482 | €2,871 | -€37,612 | -92.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €482 | €610 | +€128 | +26.6% |
| Suppliers | 440/4 | €482 | €610 | +€128 | +26.6% |
| Taxes, remuneration and social security | 45 | - | €2,206 | +€2,206 | |
| Taxes | 450/3 | - | €2,206 | +€2,206 | |
| Other amounts payable | 47/48 | €40,000 | €54 | -€39,946 | -99.9% |
| Non-recurring operating income | 76A | - | €36,073 | +€36,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,857 | €23,972 | +€115 | +0.5% |
| Other operating charges | 640/8 | €565 | €1,880 | +€1,315 | +233% |
| Gross operating margin | 9900 | €6,702 | €49,828 | +€43,127 | +644% |
| Operating profit (loss) | 9901 | -€17,721 | €23,977 | +€41,698 | |
| Financial income | 75/76B | €401 | €684 | +€283 | +70.5% |
| Recurring financial income | 75 | €401 | €684 | +€283 | +70.5% |
| Financial charges | 65/66B | €1,104 | €31 | -€1,073 | -97.2% |
| Recurring financial charges | 65 | €1,104 | €31 | -€1,073 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,424 | €24,629 | +€43,053 | |
| Income taxes | 67/77 | €52 | €2,230 | +€2,178 | +4,165% |
| Profit (loss) for the period | 9904 | -€18,476 | €22,399 | +€40,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,476 | €22,399 | +€40,876 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.