DEJAVA: 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.
DEJAVA
Largest movements
- Cash +€23,005
up €23,005 (+45.8%), from €50,263 to €73,268
mainly Net result for the year (+€38,399) and Depreciation (+€20,855)
- Tangible fixed assets -€20,855
down €20,855 (-28.6%), from €72,985 to €52,130
of which Leasing and similar rights: -€15,600
- Receivables after one year -€13,083
no longer reported in 2025 (was €13,083)
- Reserves -€24,461
down €24,461 (-32.2%), from €76,010 to €51,549
- Tax, wage and social debts +€13,689
up €13,689 (+153.0%), from €8,950 to €22,639
of which Taxes: +€13,880
- Debts after one year -€9,993
down €9,993 (-17.5%), from €57,118 to €47,125
- Profit (loss) carried forward +€6,750
up €6,750, from -€6,750 to €0
- Other debts +€3,978
new in 2025: €3,978
- Gross operating margin +€35,601
up €35,601 (+88.2%), from €40,343 to €75,944
- Taxes +€13,510
new in 2025: €13,510
- Depreciation +€810
up €810 (+4.0%), from €20,046 to €20,855
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 | €162,306 | €150,314 | -€11,991 | -7.4% |
| Fixed assets | 21/28 | €72,985 | €52,130 | -€20,855 | -28.6% |
| Tangible fixed assets | 22/27 | €72,985 | €52,130 | -€20,855 | -28.6% |
| Plant, machinery and equipment | 23 | €204 | €2 | -€202 | -98.9% |
| Furniture and vehicles | 24 | €9,571 | €4,518 | -€5,053 | -52.8% |
| Leasing and similar rights | 25 | €63,210 | €47,610 | -€15,600 | -24.7% |
| Current assets | 29/58 | €89,321 | €98,185 | +€8,864 | +9.9% |
| Amounts receivable after more than one year | 29 | €13,083 | - | -€13,083 | |
| Other amounts receivable | 291 | €13,083 | - | -€13,083 | |
| Amounts receivable within one year | 40/41 | €24,527 | €24,917 | +€391 | +1.6% |
| Trade receivables | 40 | €17,881 | €24,908 | +€7,027 | +39.3% |
| Other amounts receivable | 41 | €6,645 | €9 | -€6,636 | -99.9% |
| Cash at bank and in hand | 54/58 | €50,263 | €73,268 | +€23,005 | +45.8% |
| Deferred charges and accrued income | 490/1 | €1,448 | - | -€1,448 | |
| Total equity and liabilities | 10/49 | €162,306 | €150,314 | -€11,991 | -7.4% |
| Equity | 10/15 | €81,660 | €63,949 | -€17,711 | -21.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €76,010 | €51,549 | -€24,461 | -32.2% |
| Distributable reserves | 133 | €76,010 | €51,549 | -€24,461 | -32.2% |
| Profit (loss) carried forward | 14 | -€6,750 | €0 | +€6,750 | |
| Amounts payable | 17/49 | €80,646 | €86,365 | +€5,719 | +7.1% |
| Amounts payable after more than one year | 17 | €57,118 | €47,125 | -€9,993 | -17.5% |
| Financial debts | 170/4 | €57,118 | €47,125 | -€9,993 | -17.5% |
| Amounts payable within one year | 42/48 | €21,438 | €37,149 | +€15,711 | +73.3% |
| Current portion of amounts payable after more than one year | 42 | €9,619 | €9,993 | +€373 | +3.9% |
| Trade debts | 44 | €2,869 | €538 | -€2,330 | -81.2% |
| Suppliers | 440/4 | €2,869 | €538 | -€2,330 | -81.2% |
| Taxes, remuneration and social security | 45 | €8,950 | €22,639 | +€13,689 | +153.0% |
| Taxes | 450/3 | €8,759 | €22,639 | +€13,880 | +158.5% |
| Remuneration and social security | 454/9 | €190 | - | -€190 | |
| Other amounts payable | 47/48 | - | €3,978 | +€3,978 | |
| Accrued charges and deferred income | 492/3 | €2,091 | €2,092 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,046 | €20,855 | +€810 | +4.0% |
| Other operating charges | 640/8 | €1,060 | €1,089 | +€29 | +2.7% |
| Gross operating margin | 9900 | €40,343 | €75,944 | +€35,601 | +88.2% |
| Operating profit (loss) | 9901 | €19,237 | €54,000 | +€34,762 | +180.7% |
| Financial income | 75/76B | €672 | €336 | -€336 | -50.0% |
| Recurring financial income | 75 | €672 | €336 | -€336 | -50.0% |
| Financial charges | 65/66B | €2,938 | €2,426 | -€512 | -17.4% |
| Recurring financial charges | 65 | €2,938 | €2,426 | -€512 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €16,972 | €51,909 | +€34,938 | +205.9% |
| Income taxes | 67/77 | - | €13,510 | +€13,510 | |
| Profit (loss) for the period | 9904 | €16,972 | €38,399 | +€21,427 | +126.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,972 | €38,399 | +€21,427 | +126.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.