DEJIMA: 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.
What changed
DEJIMA
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€47,356
2024 · €17,107+€30,249
Equity
€1.9m
2024 · €1.9m+€47,356
Cash
€116,349
2024 · €130,390-€14,041
Balance sheet total
€3.0m
2024 · €3.2m-€149,283
Largest movements
Assets
- Current investments -€100,000
down €100,000 (-33.3%), from €300,000 to €200,000
Equity and liabilities
- Debts after one year -€252,933
down €252,933 (-30.1%), from €839,170 to €586,237
of which Other amounts payable: -€174,458
- Profit (loss) carried forward +€84,292
up €84,292 (+10.9%), from €774,910 to €859,202
- Trade debts +€75,532
up €75,532 (+56.0%), from €134,967 to €210,499
of which Suppliers: +€43,532
- Reserves -€36,936
down €36,936 (-5.3%), from €698,199 to €661,263
of which Tax-exempt reserves: -€90,336
Income statement
- Gross operating margin +€36,116
up €36,116 (+4.4%), from €819,755 to €855,870
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.
Result 2024
€17,107
Gross operating margin
+€36,116
Staff costs
+€2,000
Depreciation
-€1,585
Other operating charges
-€4,071
Other operating items
-€376
Financial income
-€490
Financial charges
+€8,244
Taxes
-€6,890
Deferred taxes and other
-€2,698
Result 2025
€47,356
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.
From operations
+€327,812
Investment
-€89,398
Financing
-€252,455
Cash 2024
€130,390
From operations (derived)
+€327,812
Net result for the year
+€47,356
Depreciation
+€183,380
Stocks and contracts
+€26,874
Receivables within one year
+€7,049
Deferred charges and accrued income
+€7,337
Provisions
-€12,312
Trade debts
+€75,532
Tax, wage and social debts
+€61
Accrued charges and deferred income
-€7,465
Investment (derived)
-€89,398
Investment in fixed assets (net)
-€189,398
Current investments
+€100,000
Financing
-€252,455
Debts after one year
-€252,933
Current portion of long-term debt
+€478
Cash 2025
€116,349
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,192,877 | €3,043,593 | -€149,283 | -4.7% |
| Fixed assets | 21/28 | €1,560,941 | €1,566,959 | +€6,018 | +0.4% |
| Tangible fixed assets | 22/27 | €1,560,941 | €1,566,959 | +€6,018 | +0.4% |
| Land and buildings | 22 | €1,502,188 | €1,403,697 | -€98,492 | -6.6% |
| Plant, machinery and equipment | 23 | €22,499 | €37,207 | +€14,708 | +65.4% |
| Furniture and vehicles | 24 | €36,253 | €126,055 | +€89,802 | +247.7% |
| Current assets | 29/58 | €1,631,936 | €1,476,635 | -€155,301 | -9.5% |
| Stocks and contracts in progress | 3 | €1,109,195 | €1,082,322 | -€26,874 | -2.4% |
| Stocks | 30/36 | €1,109,195 | €1,082,322 | -€26,874 | -2.4% |
| Amounts receivable within one year | 40/41 | €85,014 | €77,964 | -€7,049 | -8.3% |
| Trade receivables | 40 | €71,560 | €69,234 | -€2,325 | -3.2% |
| Other amounts receivable | 41 | €13,454 | €8,730 | -€4,724 | -35.1% |
| Current investments | 50/53 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €130,390 | €116,349 | -€14,041 | -10.8% |
| Deferred charges and accrued income | 490/1 | €7,337 | €0 | -€7,337 | -100.0% |
| Total equity and liabilities | 10/49 | €3,192,877 | €3,043,593 | -€149,283 | -4.7% |
| Equity | 10/15 | €1,854,909 | €1,902,266 | +€47,356 | +2.6% |
| Contributions | 10/11 | €381,800 | €381,800 | = | 0.0% |
| Capital | 10 | €381,800 | €381,800 | = | 0.0% |
| Issued capital | 100 | €381,800 | €381,800 | = | 0.0% |
| Reserves | 13 | €698,199 | €661,263 | -€36,936 | -5.3% |
| Non-distributable reserves | 130/1 | €38,180 | €38,180 | = | 0.0% |
| Legal reserve | 130 | €38,180 | €38,180 | = | 0.0% |
| Tax-exempt reserves | 132 | €575,819 | €485,483 | -€90,336 | -15.7% |
| Distributable reserves | 133 | €84,200 | €137,600 | +€53,400 | +63.4% |
| Profit (loss) carried forward | 14 | €774,910 | €859,202 | +€84,292 | +10.9% |
| Provisions and deferred taxes | 16 | €146,073 | €133,761 | -€12,312 | -8.4% |
| Deferred taxes | 168 | €146,073 | €133,761 | -€12,312 | -8.4% |
| Amounts payable | 17/49 | €1,191,894 | €1,007,567 | -€184,327 | -15.5% |
| Amounts payable after more than one year | 17 | €839,170 | €586,237 | -€252,933 | -30.1% |
| Financial debts | 170/4 | €339,244 | €260,769 | -€78,475 | -23.1% |
| Other amounts payable | 178/9 | €499,926 | €325,468 | -€174,458 | -34.9% |
| Amounts payable within one year | 42/48 | €315,530 | €391,600 | +€76,071 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €77,997 | €78,475 | +€478 | +0.6% |
| Trade debts | 44 | €134,967 | €210,499 | +€75,532 | +56.0% |
| Suppliers | 440/4 | €134,967 | €178,499 | +€43,532 | +32.3% |
| Bills of exchange payable | 441 | €0 | €32,000 | +€32,000 | |
| Taxes, remuneration and social security | 45 | €102,565 | €102,626 | +€61 | +0.1% |
| Taxes | 450/3 | €17,233 | €15,061 | -€2,172 | -12.6% |
| Remuneration and social security | 454/9 | €85,332 | €87,565 | +€2,233 | +2.6% |
| Accrued charges and deferred income | 492/3 | €37,194 | €29,730 | -€7,465 | -20.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €548,796 | €546,796 | -€2,000 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,796 | €183,380 | +€1,585 | +0.9% |
| Other operating charges | 640/8 | €44,623 | €48,695 | +€4,071 | +9.1% |
| Non-recurring operating charges | 66A | €538 | €915 | +€376 | +69.9% |
| Gross operating margin | 9900 | €819,755 | €855,870 | +€36,116 | +4.4% |
| Operating profit (loss) | 9901 | €44,001 | €76,085 | +€32,083 | +72.9% |
| Financial income | 75/76B | €40,854 | €40,365 | -€490 | -1.2% |
| Recurring financial income | 75 | €40,854 | €40,365 | -€490 | -1.2% |
| Financial charges | 65/66B | €55,406 | €47,162 | -€8,244 | -14.9% |
| Recurring financial charges | 65 | €55,406 | €47,162 | -€8,244 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €29,450 | €69,288 | +€39,838 | +135.3% |
| Transfer from deferred taxes | 780 | €15,010 | €12,312 | -€2,698 | -18.0% |
| Income taxes | 67/77 | €27,354 | €34,244 | +€6,890 | +25.2% |
| Profit (loss) for the period | 9904 | €17,107 | €47,356 | +€30,249 | +176.8% |
| Transfer from tax-exempt reserves | 789 | €129,231 | €90,336 | -€38,895 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €146,338 | €137,692 | -€8,646 | -5.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.