DEJIMMO: 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.
DEJIMMO
Largest movements
- Tangible fixed assets -€56,087
down €56,087 (-4.3%), from €1.3m to €1.2m
- Profit (loss) carried forward +€159,628
no longer reported in 2025 (was -€159,628)
- Reserves -€156,005
down €156,005 (-40.5%), from €384,891 to €228,886
of which Tax-exempt reserves: -€293,280
- Provisions -€73,320
down €73,320 (-76.2%), from €96,223 to €22,903
- Tax, wage and social debts +€42,096
up €42,096 (+499.9%), from €8,420 to €50,516
- Debts after one year -€40,000
down €40,000 (-7.3%), from €547,833 to €507,833
- Taxes +€43,071
new in 2025: €43,071
- Gross operating margin +€25,280
up €25,280 (+61.0%), from €41,472 to €66,752
- Financial charges -€3,849
down €3,849 (-12.4%), from €30,955 to €27,106
- Other operating charges -€3,600
down €3,600 (-30.2%), from €11,916 to €8,316
- Depreciation -€3,347
down €3,347 (-5.5%), from €61,304 to €57,956
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 | €1,322,526 | €1,260,019 | -€62,507 | -4.7% |
| Fixed assets | 21/28 | €1,304,382 | €1,248,295 | -€56,087 | -4.3% |
| Tangible fixed assets | 22/27 | €1,304,382 | €1,248,295 | -€56,087 | -4.3% |
| Land and buildings | 22 | €1,304,382 | €1,248,295 | -€56,087 | -4.3% |
| Current assets | 29/58 | €18,145 | €11,724 | -€6,420 | -35.4% |
| Amounts receivable within one year | 40/41 | €1,066 | €359 | -€707 | -66.4% |
| Trade receivables | 40 | €630 | - | -€630 | |
| Other amounts receivable | 41 | €436 | €359 | -€77 | -17.8% |
| Cash at bank and in hand | 54/58 | €15,927 | €10,236 | -€5,691 | -35.7% |
| Deferred charges and accrued income | 490/1 | €1,151 | €1,129 | -€22 | -1.9% |
| Total equity and liabilities | 10/49 | €1,322,526 | €1,260,019 | -€62,507 | -4.7% |
| Equity | 10/15 | €575,239 | €578,861 | +€3,623 | +0.6% |
| Contributions | 10/11 | €349,976 | €349,976 | = | 0.0% |
| Capital | 10 | €349,976 | €349,976 | = | 0.0% |
| Issued capital | 100 | €349,976 | €349,976 | = | 0.0% |
| Reserves | 13 | €384,891 | €228,886 | -€156,005 | -40.5% |
| Non-distributable reserves | 130/1 | - | €17,499 | +€17,499 | |
| Legal reserve | 130 | - | €17,499 | +€17,499 | |
| Tax-exempt reserves | 132 | €384,891 | €91,611 | -€293,280 | -76.2% |
| Distributable reserves | 133 | - | €119,776 | +€119,776 | |
| Profit (loss) carried forward | 14 | -€159,628 | - | +€159,628 | |
| Provisions and deferred taxes | 16 | €96,223 | €22,903 | -€73,320 | -76.2% |
| Deferred taxes | 168 | €96,223 | €22,903 | -€73,320 | -76.2% |
| Amounts payable | 17/49 | €651,065 | €658,255 | +€7,190 | +1.1% |
| Amounts payable after more than one year | 17 | €547,833 | €507,833 | -€40,000 | -7.3% |
| Financial debts | 170/4 | €547,833 | €507,833 | -€40,000 | -7.3% |
| Amounts payable within one year | 42/48 | €103,232 | €150,422 | +€47,190 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €625 | €609 | -€17 | -2.7% |
| Suppliers | 440/4 | €625 | €609 | -€17 | -2.7% |
| Taxes, remuneration and social security | 45 | €8,420 | €50,516 | +€42,096 | +499.9% |
| Taxes | 450/3 | €8,420 | €50,516 | +€42,096 | +499.9% |
| Other amounts payable | 47/48 | €54,186 | €59,297 | +€5,111 | +9.4% |
| Non-recurring operating income | 76A | €1,970 | - | -€1,970 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,304 | €57,956 | -€3,347 | -5.5% |
| Other operating charges | 640/8 | €11,916 | €8,316 | -€3,600 | -30.2% |
| Gross operating margin | 9900 | €41,472 | €66,752 | +€25,280 | +61.0% |
| Operating profit (loss) | 9901 | -€31,748 | €480 | +€32,227 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €30,955 | €27,106 | -€3,849 | -12.4% |
| Recurring financial charges | 65 | €30,955 | €27,106 | -€3,849 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€62,702 | -€26,626 | +€36,076 | +57.5% |
| Transfer from deferred taxes | 780 | €4,230 | €73,320 | +€69,090 | +1633.5% |
| Income taxes | 67/77 | - | €43,071 | +€43,071 | |
| Profit (loss) for the period | 9904 | -€58,473 | €3,623 | +€62,095 | |
| Transfer from tax-exempt reserves | 789 | €16,919 | €293,280 | +€276,361 | +1633.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,554 | €296,902 | +€338,456 |
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 5 October 2026 via checked.be.