DEJAM: 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.
DEJAM
Largest movements
- Cash -€466,458
down €466,458 (-13.8%), from €3.4m to €2.9m
mainly Contributions, distributions and other (-€974,598) and Tax, wage and social debts (-€13,330)
- Current investments -€145,981
down €145,981 (-6.9%), from €2.1m to €2.0m
- Reserves -€740,443
down €740,443 (-18.3%), from €4.1m to €3.3m
of which Distributable reserves: -€740,443
- Financial charges +€21,510
up €21,510 (+18075.6%), from €119 to €21,629
of which Non-recurring financial charges: +€21,486
- Financial income +€20,083
up €20,083 (+7.3%), from €276,105 to €296,188
- Taxes +€2,237
up €2,237 (+9.4%), from €23,807 to €26,044
- Other operating charges +€243
up €243 (+8.8%), from €2,756 to €2,999
- Gross operating margin -€9
down €9 (-1.8%), from -€503 to -€512
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 | €7,654,554 | €6,901,979 | -€752,575 | -9.8% |
| Fixed assets | 21/28 | €1,927,540 | €1,856,691 | -€70,849 | -3.7% |
| Tangible fixed assets | 22/27 | €597,740 | €586,891 | -€10,849 | -1.8% |
| Land and buildings | 22 | €597,740 | €586,891 | -€10,849 | -1.8% |
| Financial fixed assets | 28 | €1,329,800 | €1,269,800 | -€60,000 | -4.5% |
| Current assets | 29/58 | €5,727,014 | €5,045,288 | -€681,726 | -11.9% |
| Amounts receivable after more than one year | 29 | €20,373 | €8,290 | -€12,083 | -59.3% |
| Other amounts receivable | 291 | €20,373 | €8,290 | -€12,083 | -59.3% |
| Amounts receivable within one year | 40/41 | €11,898 | €20,593 | +€8,695 | +73.1% |
| Other amounts receivable | 41 | €11,898 | €20,593 | +€8,695 | +73.1% |
| Current investments | 50/53 | €2,125,979 | €1,979,998 | -€145,981 | -6.9% |
| Cash at bank and in hand | 54/58 | €3,370,112 | €2,903,654 | -€466,458 | -13.8% |
| Deferred charges and accrued income | 490/1 | €198,652 | €132,753 | -€65,899 | -33.2% |
| Total equity and liabilities | 10/49 | €7,654,554 | €6,901,979 | -€752,575 | -9.8% |
| Equity | 10/15 | €7,640,256 | €6,899,813 | -€740,443 | -9.7% |
| Contributions | 10/11 | €3,552,600 | €3,552,600 | = | 0.0% |
| Revaluation surpluses | 12 | €31,647 | €31,647 | = | 0.0% |
| Reserves | 13 | €4,056,009 | €3,315,566 | -€740,443 | -18.3% |
| Non-distributable reserves | 130/1 | €366,300 | €366,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €366,300 | €366,300 | = | 0.0% |
| Distributable reserves | 133 | €3,689,709 | €2,949,266 | -€740,443 | -20.1% |
| Amounts payable | 17/49 | €14,298 | €2,166 | -€12,132 | -84.9% |
| Amounts payable within one year | 42/48 | €14,298 | €2,166 | -€12,132 | -84.9% |
| Trade debts | 44 | €968 | €2,166 | +€1,198 | +123.8% |
| Suppliers | 440/4 | €968 | €2,166 | +€1,198 | +123.8% |
| Taxes, remuneration and social security | 45 | €13,330 | - | -€13,330 | |
| Taxes | 450/3 | €13,330 | - | -€13,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,849 | €10,849 | = | 0.0% |
| Other operating charges | 640/8 | €2,756 | €2,999 | +€243 | +8.8% |
| Gross operating margin | 9900 | -€503 | -€512 | -€9 | -1.8% |
| Operating profit (loss) | 9901 | -€14,108 | -€14,360 | -€252 | -1.8% |
| Financial income | 75/76B | €276,105 | €296,188 | +€20,083 | +7.3% |
| Recurring financial income | 75 | €276,105 | €296,188 | +€20,083 | +7.3% |
| Financial charges | 65/66B | €119 | €21,629 | +€21,510 | +18075.6% |
| Recurring financial charges | 65 | €119 | €143 | +€24 | +20.2% |
| Non-recurring financial charges | 66B | - | €21,486 | +€21,486 | |
| Profit (loss) for the period before taxes | 9903 | €261,878 | €260,199 | -€1,679 | -0.6% |
| Income taxes | 67/77 | €23,807 | €26,044 | +€2,237 | +9.4% |
| Profit (loss) for the period | 9904 | €238,071 | €234,155 | -€3,916 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €238,071 | €234,155 | -€3,916 | -1.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.