DEJOMER: 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.
DEJOMER
Largest movements
- Tangible fixed assets +€115,082
up €115,082 (+258%), from €44,613 to €159,695
of which Plant, machinery and equipment: +€82,130
- Receivables within one year -€94,153
down €94,153 (-41.1%), from €228,824 to €134,671
of which Trade receivables: -€64,830
- Intangible fixed assets -€18,857
down €18,857 (-16.9%), from €111,541 to €92,684
- Stocks and contracts +€6,041
up €6,041 (+16.8%), from €36,023 to €42,064
- Tax, wage and social debts +€44,891
up €44,891 (+60.3%), from €74,424 to €119,315
of which Taxes: +€40,440
- Accrued charges and deferred income -€35,857
no longer reported in 2025 (was €35,857)
- Trade debts -€31,895
down €31,895 (-11.0%), from €290,142 to €258,246
- Other debts +€22,060
new in 2025: €22,060
- Profit (loss) carried forward +€8,915
up €8,915 (+5,135%), from €174 to €9,089
- Gross operating margin +€62,690
up €62,690 (+14.8%), from €424,335 to €487,024
- Staff costs -€11,362
down €11,362 (-2.5%), from €445,840 to €434,478
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €421,001 | €429,115 | +€8,113 | +1.9% |
| Fixed assets | 21/28 | €156,154 | €252,379 | +€96,225 | +61.6% |
| Intangible fixed assets | 21 | €111,541 | €92,684 | -€18,857 | -16.9% |
| Tangible fixed assets | 22/27 | €44,613 | €159,695 | +€115,082 | +258% |
| Plant, machinery and equipment | 23 | €29,626 | €111,756 | +€82,130 | +277% |
| Furniture and vehicles | 24 | €7,997 | €5,254 | -€2,743 | -34.3% |
| Other tangible fixed assets | 26 | €6,990 | €42,685 | +€35,695 | +511% |
| Current assets | 29/58 | €264,847 | €176,735 | -€88,112 | -33.3% |
| Stocks and contracts in progress | 3 | €36,023 | €42,064 | +€6,041 | +16.8% |
| Stocks | 30/36 | €36,023 | €42,064 | +€6,041 | +16.8% |
| Amounts receivable within one year | 40/41 | €228,824 | €134,671 | -€94,153 | -41.1% |
| Trade receivables | 40 | €199,501 | €134,671 | -€64,830 | -32.5% |
| Other amounts receivable | 41 | €29,323 | - | -€29,323 | |
| Total equity and liabilities | 10/49 | €421,001 | €429,115 | +€8,113 | +1.9% |
| Equity | 10/15 | €20,579 | €29,494 | +€8,915 | +43.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174 | €9,089 | +€8,915 | +5,135% |
| Amounts payable | 17/49 | €400,423 | €399,621 | -€802 | -0.2% |
| Amounts payable within one year | 42/48 | €364,565 | €399,621 | +€35,055 | +9.6% |
| Trade debts | 44 | €290,142 | €258,246 | -€31,895 | -11.0% |
| Suppliers | 440/4 | €290,142 | €258,246 | -€31,895 | -11.0% |
| Taxes, remuneration and social security | 45 | €74,424 | €119,315 | +€44,891 | +60.3% |
| Taxes | 450/3 | €1,531 | €41,971 | +€40,440 | +2,642% |
| Remuneration and social security | 454/9 | €72,893 | €77,344 | +€4,451 | +6.1% |
| Other amounts payable | 47/48 | - | €22,060 | +€22,060 | |
| Accrued charges and deferred income | 492/3 | €35,857 | - | -€35,857 | |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €445,840 | €434,478 | -€11,362 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,273 | €37,945 | +€1,672 | +4.6% |
| Other operating charges | 640/8 | €639 | €288 | -€351 | -54.9% |
| Gross operating margin | 9900 | €424,335 | €487,024 | +€62,690 | +14.8% |
| Operating profit (loss) | 9901 | -€58,417 | €14,313 | +€72,730 | |
| Financial income | 75/76B | €387 | - | -€387 | |
| Recurring financial income | 75 | €387 | - | -€387 | |
| Financial charges | 65/66B | €1,264 | €894 | -€370 | -29.3% |
| Recurring financial charges | 65 | €1,264 | €894 | -€370 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | -€59,294 | €13,419 | +€72,713 | |
| Income taxes | 67/77 | €281 | €4,504 | +€4,223 | +1,503% |
| Profit (loss) for the period | 9904 | -€59,575 | €8,915 | +€68,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,575 | €8,915 | +€68,490 |
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 19 October 2026 via checked.be.