DEJAMA: 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.
DEJAMA
Largest movements
- Cash -€2,742
down €2,742 (-11.5%), from €23,806 to €21,063
mainly Other debts (-€8,368) and Tax, wage and social debts (-€5,263)
- Receivables within one year +€2,177
up €2,177 (+20.8%), from €10,478 to €12,655
- Stocks and contracts -€1,023
down €1,023 (-1.6%), from €63,380 to €62,357
- Other debts -€8,368
down €8,368 (-5.3%), from €157,212 to €148,844
- Tax, wage and social debts -€5,263
down €5,263 (-39.2%), from €13,426 to €8,163
of which Taxes: -€4,014
- Trade debts +€3,710
up €3,710 (+35.9%), from €10,329 to €14,039
- Profit (loss) carried forward +€3,641
up €3,641 (+2.8%), from -€127,995 to -€124,354
- Short-term financial debts +€3,444
up €3,444 (+59.0%), from €5,837 to €9,281
- Gross operating margin -€17,086
down €17,086 (-36.8%), from €46,374 to €29,288
- Staff costs +€1,354
up €1,354 (+6.6%), from €20,500 to €21,854
- Financial charges -€1,281
down €1,281 (-35.6%), from €3,593 to €2,312
- Depreciation -€1,040
down €1,040 (-51.4%), from €2,021 to €982
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 | €99,776 | €97,219 | -€2,556 | -2.6% |
| Fixed assets | 21/28 | €1,996 | €1,014 | -€982 | -49.2% |
| Intangible fixed assets | 21 | €469 | - | -€469 | |
| Tangible fixed assets | 22/27 | €1,526 | €1,014 | -€512 | -33.6% |
| Plant, machinery and equipment | 23 | €355 | €237 | -€118 | -33.3% |
| Furniture and vehicles | 24 | €1,171 | €777 | -€394 | -33.6% |
| Current assets | 29/58 | €97,780 | €96,205 | -€1,575 | -1.6% |
| Stocks and contracts in progress | 3 | €63,380 | €62,357 | -€1,023 | -1.6% |
| Stocks | 30/36 | €63,380 | €62,357 | -€1,023 | -1.6% |
| Amounts receivable within one year | 40/41 | €10,478 | €12,655 | +€2,177 | +20.8% |
| Trade receivables | 40 | €10,478 | €12,655 | +€2,177 | +20.8% |
| Cash at bank and in hand | 54/58 | €23,806 | €21,063 | -€2,742 | -11.5% |
| Deferred charges and accrued income | 490/1 | €116 | €130 | +€14 | +11.7% |
| Total equity and liabilities | 10/49 | €99,776 | €97,219 | -€2,556 | -2.6% |
| Equity | 10/15 | -€108,984 | -€105,343 | +€3,641 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €412 | €412 | = | 0.0% |
| Non-distributable reserves | 130/1 | €412 | €412 | = | 0.0% |
| Reserves not available under the articles | 1311 | €412 | €412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,995 | -€124,354 | +€3,641 | +2.8% |
| Amounts payable | 17/49 | €208,759 | €202,562 | -€6,197 | -3.0% |
| Amounts payable after more than one year | 17 | €21,000 | €21,000 | = | 0.0% |
| Other amounts payable | 178/9 | €21,000 | €21,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €186,804 | €180,327 | -€6,477 | -3.5% |
| Financial debts | 43 | €5,837 | €9,281 | +€3,444 | +59.0% |
| Credit institutions | 430/8 | €5,837 | €9,281 | +€3,444 | +59.0% |
| Trade debts | 44 | €10,329 | €14,039 | +€3,710 | +35.9% |
| Suppliers | 440/4 | €10,329 | €14,039 | +€3,710 | +35.9% |
| Taxes, remuneration and social security | 45 | €13,426 | €8,163 | -€5,263 | -39.2% |
| Taxes | 450/3 | €9,483 | €5,469 | -€4,014 | -42.3% |
| Remuneration and social security | 454/9 | €3,943 | €2,694 | -€1,249 | -31.7% |
| Other amounts payable | 47/48 | €157,212 | €148,844 | -€8,368 | -5.3% |
| Accrued charges and deferred income | 492/3 | €955 | €1,235 | +€280 | +29.3% |
| Remuneration, social security and pensions | 62 | €20,500 | €21,854 | +€1,354 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,021 | €982 | -€1,040 | -51.4% |
| Other operating charges | 640/8 | €505 | €527 | +€22 | +4.4% |
| Gross operating margin | 9900 | €46,374 | €29,288 | -€17,086 | -36.8% |
| Operating profit (loss) | 9901 | €23,347 | €5,924 | -€17,423 | -74.6% |
| Financial income | 75/76B | €0 | €29 | +€29 | +28590.0% |
| Recurring financial income | 75 | €0 | €29 | +€29 | +28590.0% |
| Financial charges | 65/66B | €3,593 | €2,312 | -€1,281 | -35.6% |
| Recurring financial charges | 65 | €3,593 | €2,312 | -€1,281 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €19,754 | €3,641 | -€16,113 | -81.6% |
| Profit (loss) for the period | 9904 | €19,754 | €3,641 | -€16,113 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,754 | €3,641 | -€16,113 | -81.6% |
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 9 October 2026 via checked.be.