DeJeCo: 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.
DeJeCo
Largest movements
- Cash +€19,819
up €19,819 (+202.0%), from €9,814 to €29,633
mainly Net result for the year (+€32,874) and Depreciation (+€14,950)
- Tangible fixed assets -€9,856
down €9,856 (-14.2%), from €69,489 to €59,633
of which Furniture and vehicles: -€9,726
- Deferred charges and accrued income +€1,395
up €1,395 (+44.1%), from €3,166 to €4,561
- Receivables within one year +€1,170
up €1,170 (+26.0%), from €4,501 to €5,672
of which Trade receivables: +€3,380
- Profit (loss) carried forward +€32,874
up €32,874 (+44.3%), from -€74,156 to -€41,283
- Debts after one year -€18,196
down €18,196 (-56.2%), from €32,405 to €14,210
- Other debts -€4,026
down €4,026 (-3.9%), from €104,172 to €100,146
- Tax, wage and social debts +€3,301
up €3,301 (+171.3%), from €1,928 to €5,229
of which Taxes: +€3,301
- Trade debts -€2,247
no longer reported in 2025 (was €2,247)
- Gross operating margin +€88,497
up €88,497, from -€37,579 to €50,917
- Depreciation +€7,813
up €7,813 (+109.5%), from €7,136 to €14,950
- Financial charges -€1,611
down €1,611 (-42.4%), from €3,798 to €2,187
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 | €88,969 | €101,498 | +€12,529 | +14.1% |
| Fixed assets | 21/28 | €69,489 | €59,633 | -€9,856 | -14.2% |
| Tangible fixed assets | 22/27 | €69,489 | €59,633 | -€9,856 | -14.2% |
| Land and buildings | 22 | €660 | €511 | -€149 | -22.6% |
| Plant, machinery and equipment | 23 | €16,296 | €16,316 | +€19 | +0.1% |
| Furniture and vehicles | 24 | €52,532 | €42,806 | -€9,726 | -18.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €19,481 | €41,865 | +€22,385 | +114.9% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,501 | €5,672 | +€1,170 | +26.0% |
| Trade receivables | 40 | €1,391 | €4,771 | +€3,380 | +242.9% |
| Other amounts receivable | 41 | €3,110 | €901 | -€2,209 | -71.0% |
| Cash at bank and in hand | 54/58 | €9,814 | €29,633 | +€19,819 | +202.0% |
| Deferred charges and accrued income | 490/1 | €3,166 | €4,561 | +€1,395 | +44.1% |
| Total equity and liabilities | 10/49 | €88,969 | €101,498 | +€12,529 | +14.1% |
| Equity | 10/15 | -€69,156 | -€36,283 | +€32,874 | +47.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,156 | -€41,283 | +€32,874 | +44.3% |
| Amounts payable | 17/49 | €158,126 | €137,780 | -€20,345 | -12.9% |
| Amounts payable after more than one year | 17 | €32,405 | €14,210 | -€18,196 | -56.2% |
| Financial debts | 170/4 | €32,405 | €14,210 | -€18,196 | -56.2% |
| Amounts payable within one year | 42/48 | €125,721 | €123,571 | -€2,150 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €17,374 | €18,196 | +€822 | +4.7% |
| Trade debts | 44 | €2,247 | - | -€2,247 | |
| Suppliers | 440/4 | €2,247 | - | -€2,247 | |
| Taxes, remuneration and social security | 45 | €1,928 | €5,229 | +€3,301 | +171.3% |
| Taxes | 450/3 | €1,928 | €5,229 | +€3,301 | +171.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €104,172 | €100,146 | -€4,026 | -3.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,136 | €14,950 | +€7,813 | +109.5% |
| Other operating charges | 640/8 | €716 | €679 | -€37 | -5.2% |
| Non-recurring operating charges | 66A | - | €172 | +€172 | |
| Gross operating margin | 9900 | -€37,579 | €50,917 | +€88,497 | |
| Operating profit (loss) | 9901 | -€45,432 | €35,117 | +€80,549 | |
| Financial income | 75/76B | €37 | €0 | -€37 | -99.9% |
| Recurring financial income | 75 | €37 | €0 | -€37 | -99.9% |
| Financial charges | 65/66B | €3,798 | €2,187 | -€1,611 | -42.4% |
| Recurring financial charges | 65 | €3,798 | €2,187 | -€1,611 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,193 | €32,931 | +€82,124 | |
| Income taxes | 67/77 | €342 | €57 | -€285 | -83.3% |
| Profit (loss) for the period | 9904 | -€49,534 | €32,874 | +€82,408 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,534 | €32,874 | +€82,408 |
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.