DEJO CONSULTING: 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.
DEJO CONSULTING
Largest movements
- Tangible fixed assets -€12,340
down €12,340 (-18.9%), from €65,359 to €53,019
of which Furniture and vehicles: -€15,815
- Receivables within one year -€9,313
down €9,313 (-53.2%), from €17,500 to €8,187
of which Trade receivables: -€12,321
- Cash -€6,925
down €6,925 (-26.3%), from €26,333 to €19,407
mainly Contributions, distributions and other (-€35,294) and Debts after one year (-€13,921)
- Reserves -€19,251
down €19,251 (-37.7%), from €51,096 to €31,846
- Debts after one year -€13,921
down €13,921 (-35.0%), from €39,740 to €25,818
- Tax, wage and social debts +€2,974
up €2,974 (+114%), from €2,600 to €5,574
of which Remuneration and social security: +€5,063
- Trade debts +€1,532
up €1,532 (+64.3%), from €2,381 to €3,914
- Gross operating margin -€7,297
down €7,297 (-14.7%), from €49,490 to €42,194
- Taxes -€1,445
down €1,445 (-22.7%), from €6,372 to €4,927
- Depreciation +€1,076
up €1,076 (+6.3%), from €17,022 to €18,099
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.
Derived cash bridge
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 | €111,374 | €83,283 | -€28,091 | -25.2% |
| Fixed assets | 21/28 | €65,359 | €53,019 | -€12,340 | -18.9% |
| Tangible fixed assets | 22/27 | €65,359 | €53,019 | -€12,340 | -18.9% |
| Plant, machinery and equipment | 23 | €5,221 | €8,696 | +€3,475 | +66.6% |
| Furniture and vehicles | 24 | €60,139 | €44,323 | -€15,815 | -26.3% |
| Current assets | 29/58 | €46,014 | €30,263 | -€15,751 | -34.2% |
| Amounts receivable within one year | 40/41 | €17,500 | €8,187 | -€9,313 | -53.2% |
| Trade receivables | 40 | €12,321 | - | -€12,321 | |
| Other amounts receivable | 41 | €5,179 | €8,187 | +€3,008 | +58.1% |
| Cash at bank and in hand | 54/58 | €26,333 | €19,407 | -€6,925 | -26.3% |
| Deferred charges and accrued income | 490/1 | €2,182 | €2,669 | +€487 | +22.3% |
| Total equity and liabilities | 10/49 | €111,374 | €83,283 | -€28,091 | -25.2% |
| Equity | 10/15 | €53,096 | €33,846 | -€19,251 | -36.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €51,096 | €31,846 | -€19,251 | -37.7% |
| Distributable reserves | 133 | €51,096 | €31,846 | -€19,251 | -37.7% |
| Amounts payable | 17/49 | €58,278 | €49,437 | -€8,841 | -15.2% |
| Amounts payable after more than one year | 17 | €39,740 | €25,818 | -€13,921 | -35.0% |
| Financial debts | 170/4 | €39,740 | €25,818 | -€13,921 | -35.0% |
| Amounts payable within one year | 42/48 | €18,538 | €23,619 | +€5,081 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €13,347 | €13,921 | +€574 | +4.3% |
| Trade debts | 44 | €2,381 | €3,914 | +€1,532 | +64.3% |
| Suppliers | 440/4 | €2,381 | €3,914 | +€1,532 | +64.3% |
| Taxes, remuneration and social security | 45 | €2,600 | €5,574 | +€2,974 | +114% |
| Taxes | 450/3 | €2,600 | €511 | -€2,088 | -80.3% |
| Remuneration and social security | 454/9 | - | €5,063 | +€5,063 | |
| Other amounts payable | 47/48 | €210 | €210 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,022 | €18,099 | +€1,076 | +6.3% |
| Other operating charges | 640/8 | €1,031 | €975 | -€56 | -5.4% |
| Gross operating margin | 9900 | €49,490 | €42,194 | -€7,297 | -14.7% |
| Operating profit (loss) | 9901 | €31,437 | €23,120 | -€8,317 | -26.5% |
| Financial income | 75/76B | €8 | €1 | -€7 | -90.8% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -90.8% |
| Financial charges | 65/66B | €2,570 | €2,150 | -€420 | -16.3% |
| Recurring financial charges | 65 | €2,570 | €2,150 | -€420 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €28,875 | €20,970 | -€7,905 | -27.4% |
| Income taxes | 67/77 | €6,372 | €4,927 | -€1,445 | -22.7% |
| Profit (loss) for the period | 9904 | €22,503 | €16,044 | -€6,459 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,503 | €16,044 | -€6,459 | -28.7% |
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 14 October 2026 via checked.be.