DEJASSE FREDERIC: 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.
DEJASSE FREDERIC
Largest movements
- Tangible fixed assets -€29,581
down €29,581 (-21.2%), from €139,471 to €109,890
of which Furniture and vehicles: -€17,786
- Cash +€3,678
new in 2024: €3,678
mainly Depreciation (+€31,663) and Tax, wage and social debts (+€7,583)
- Receivables within one year +€2,489
up €2,489 (+50.4%), from €4,942 to €7,431
of which Trade receivables: +€2,345
- Deferred charges and accrued income -€1,980
down €1,980 (-34.8%), from €5,691 to €3,711
- Trade debts -€17,931
down €17,931 (-94.6%), from €18,960 to €1,029
- Current portion of long-term debt -€16,729
down €16,729 (-100.0%), from €16,729 to €0
- Tax, wage and social debts +€7,583
up €7,583 (+311.1%), from €2,437 to €10,021
- Profit (loss) carried forward +€2,235
up €2,235 (+15.4%), from €14,490 to €16,725
- Other debts -€1,697
down €1,697 (-30.2%), from €5,622 to €3,926
- Gross operating margin +€9,540
up €9,540 (+27.0%), from €35,372 to €44,913
- Depreciation +€3,062
up €3,062 (+10.7%), from €28,601 to €31,663
- Taxes +€2,705
up €2,705 (+242.9%), from €1,114 to €3,819
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,103 | €124,709 | -€25,394 | -16.9% |
| Fixed assets | 21/28 | €139,471 | €109,890 | -€29,581 | -21.2% |
| Tangible fixed assets | 22/27 | €139,471 | €109,890 | -€29,581 | -21.2% |
| Land and buildings | 22 | €44,207 | €39,144 | -€5,064 | -11.5% |
| Plant, machinery and equipment | 23 | €16,039 | €13,259 | -€2,780 | -17.3% |
| Furniture and vehicles | 24 | €60,171 | €42,385 | -€17,786 | -29.6% |
| Other tangible fixed assets | 26 | €19,053 | €15,102 | -€3,951 | -20.7% |
| Current assets | 29/58 | €10,633 | €14,819 | +€4,187 | +39.4% |
| Amounts receivable within one year | 40/41 | €4,942 | €7,431 | +€2,489 | +50.4% |
| Trade receivables | 40 | €4,795 | €7,140 | +€2,345 | +48.9% |
| Other amounts receivable | 41 | €147 | €291 | +€144 | +97.8% |
| Cash at bank and in hand | 54/58 | - | €3,678 | +€3,678 | |
| Deferred charges and accrued income | 490/1 | €5,691 | €3,711 | -€1,980 | -34.8% |
| Total equity and liabilities | 10/49 | €150,103 | €124,709 | -€25,394 | -16.9% |
| Equity | 10/15 | €17,490 | €19,725 | +€2,235 | +12.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,490 | €16,725 | +€2,235 | +15.4% |
| Amounts payable | 17/49 | €132,613 | €104,983 | -€27,629 | -20.8% |
| Amounts payable after more than one year | 17 | €88,864 | €88,864 | = | 0.0% |
| Financial debts | 170/4 | €88,864 | €88,864 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,749 | €14,976 | -€28,773 | -65.8% |
| Current portion of amounts payable after more than one year | 42 | €16,729 | €0 | -€16,729 | -100.0% |
| Trade debts | 44 | €18,960 | €1,029 | -€17,931 | -94.6% |
| Suppliers | 440/4 | €18,960 | €1,029 | -€17,931 | -94.6% |
| Taxes, remuneration and social security | 45 | €2,437 | €10,021 | +€7,583 | +311.1% |
| Taxes | 450/3 | €2,437 | €10,021 | +€7,583 | +311.1% |
| Other amounts payable | 47/48 | €5,622 | €3,926 | -€1,697 | -30.2% |
| Accrued charges and deferred income | 492/3 | - | €1,143 | +€1,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,601 | €31,663 | +€3,062 | +10.7% |
| Other operating charges | 640/8 | €632 | €877 | +€244 | +38.6% |
| Gross operating margin | 9900 | €35,372 | €44,913 | +€9,540 | +27.0% |
| Operating profit (loss) | 9901 | €6,139 | €12,373 | +€6,234 | +101.5% |
| Financial charges | 65/66B | €6,333 | €6,319 | -€14 | -0.2% |
| Recurring financial charges | 65 | €6,333 | €6,319 | -€14 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€194 | €6,054 | +€6,248 | |
| Income taxes | 67/77 | €1,114 | €3,819 | +€2,705 | +242.9% |
| Profit (loss) for the period | 9904 | -€1,307 | €2,235 | +€3,542 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,307 | €2,235 | +€3,542 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.