DEJIM: 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.
DEJIM
Largest movements
- Cash -€28,641
down €28,641 (-92.1%), from €31,109 to €2,468
mainly Net result for the year (-€27,939) and Investment in fixed assets (net) (-€16,888)
- Tangible fixed assets -€7,360
down €7,360 (-2.1%), from €345,282 to €337,922
of which Land and buildings: -€7,254
- Profit (loss) carried forward -€27,939
down €27,939 (-18.2%), from -€153,504 to -€181,443
- Other debts -€6,388
down €6,388 (-5.3%), from €120,742 to €114,353
- Trade debts -€5,311
down €5,311 (-68.2%), from €7,791 to €2,480
- Gross operating margin -€44,920
down €44,920 (-89.5%), from €50,163 to €5,243
- Depreciation -€2,883
down €2,883 (-10.6%), from €27,132 to €24,249
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 | €381,421 | €341,758 | -€39,663 | -10.4% |
| Fixed assets | 21/28 | €346,650 | €339,290 | -€7,360 | -2.1% |
| Tangible fixed assets | 22/27 | €345,282 | €337,922 | -€7,360 | -2.1% |
| Land and buildings | 22 | €345,175 | €337,922 | -€7,254 | -2.1% |
| Furniture and vehicles | 24 | €107 | - | -€107 | |
| Financial fixed assets | 28 | €1,368 | €1,368 | = | 0.0% |
| Current assets | 29/58 | €34,770 | €2,468 | -€32,303 | -92.9% |
| Amounts receivable within one year | 40/41 | €1,354 | - | -€1,354 | |
| Other amounts receivable | 41 | €1,354 | - | -€1,354 | |
| Cash at bank and in hand | 54/58 | €31,109 | €2,468 | -€28,641 | -92.1% |
| Deferred charges and accrued income | 490/1 | €2,307 | - | -€2,307 | |
| Total equity and liabilities | 10/49 | €381,421 | €341,758 | -€39,663 | -10.4% |
| Equity | 10/15 | €252,863 | €224,924 | -€27,939 | -11.0% |
| Contributions | 10/11 | €246,000 | €246,000 | = | 0.0% |
| Capital | 10 | €246,000 | €246,000 | = | 0.0% |
| Issued capital | 100 | €246,000 | €246,000 | = | 0.0% |
| Reserves | 13 | €160,367 | €160,367 | = | 0.0% |
| Non-distributable reserves | 130/1 | €118,966 | €118,966 | = | 0.0% |
| Legal reserve | 130 | €9,893 | €9,893 | = | 0.0% |
| Reserves not available under the articles | 1311 | €109,073 | €109,073 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €41,401 | €41,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,504 | -€181,443 | -€27,939 | -18.2% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €128,557 | €116,833 | -€11,724 | -9.1% |
| Amounts payable within one year | 42/48 | €128,532 | €116,833 | -€11,699 | -9.1% |
| Trade debts | 44 | €7,791 | €2,480 | -€5,311 | -68.2% |
| Suppliers | 440/4 | €7,791 | €2,480 | -€5,311 | -68.2% |
| Other amounts payable | 47/48 | €120,742 | €114,353 | -€6,388 | -5.3% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,132 | €24,249 | -€2,883 | -10.6% |
| Other operating charges | 640/8 | €8,338 | €8,550 | +€212 | +2.5% |
| Gross operating margin | 9900 | €50,163 | €5,243 | -€44,920 | -89.5% |
| Operating profit (loss) | 9901 | €14,693 | -€27,556 | -€42,249 | |
| Financial charges | 65/66B | €218 | €383 | +€166 | +75.9% |
| Recurring financial charges | 65 | €218 | €383 | +€166 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | €14,475 | -€27,939 | -€42,414 | |
| Transfer from deferred taxes | 780 | €11,378 | - | -€11,378 | |
| Profit (loss) for the period | 9904 | €25,854 | -€27,939 | -€53,793 | |
| Transfer from tax-exempt reserves | 789 | €45,513 | - | -€45,513 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,367 | -€27,939 | -€99,306 |
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 10 October 2026 via checked.be.