DEJONCKER: 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.
DEJONCKER
Largest movements
- Receivables within one year +€118,786
up €118,786 (+146.9%), from €80,840 to €199,626
of which Other amounts receivable: +€114,622
- Cash -€10,749
down €10,749 (-13.1%), from €82,332 to €71,584
mainly Receivables within one year (-€118,786) and Other debts (-€28,982)
- Tangible fixed assets +€4,305
new in 2025: €4,305
- Trade debts +€99,450
up €99,450 (+134.0%), from €74,205 to €173,655
- Reserves +€30,000
up €30,000 (+47.4%), from €63,285 to €93,285
of which Distributable reserves: +€30,000
- Other debts -€28,982
no longer reported in 2025 (was €28,982)
- Tax, wage and social debts +€8,374
up €8,374 (+59.7%), from €14,017 to €22,392
- Profit (loss) carried forward +€3,755
up €3,755 (+6.1%), from -€61,438 to -€57,683
- Taxes +€19,981
new in 2025: €19,981
- Gross operating margin -€17,403
down €17,403 (-24.5%), from €70,947 to €53,544
- Other operating charges -€12,318
no longer reported in 2025 (was €12,318)
- Depreciation -€8,091
down €8,091 (-97.6%), from €8,286 to €195
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 | €171,408 | €284,005 | +€112,597 | +65.7% |
| Fixed assets | 21/28 | €354 | €4,659 | +€4,305 | +1215.4% |
| Tangible fixed assets | 22/27 | - | €4,305 | +€4,305 | |
| Plant, machinery and equipment | 23 | - | €4,305 | +€4,305 | |
| Financial fixed assets | 28 | €354 | €354 | = | 0.0% |
| Current assets | 29/58 | €171,054 | €279,345 | +€108,292 | +63.3% |
| Amounts receivable within one year | 40/41 | €80,840 | €199,626 | +€118,786 | +146.9% |
| Trade receivables | 40 | €13,031 | €17,195 | +€4,164 | +32.0% |
| Other amounts receivable | 41 | €67,809 | €182,430 | +€114,622 | +169.0% |
| Cash at bank and in hand | 54/58 | €82,332 | €71,584 | -€10,749 | -13.1% |
| Deferred charges and accrued income | 490/1 | €7,882 | €8,136 | +€254 | +3.2% |
| Total equity and liabilities | 10/49 | €171,408 | €284,005 | +€112,597 | +65.7% |
| Equity | 10/15 | €20,844 | €54,599 | +€33,755 | +161.9% |
| Contributions | 10/11 | €18,997 | €18,997 | = | 0.0% |
| Reserves | 13 | €63,285 | €93,285 | +€30,000 | +47.4% |
| Tax-exempt reserves | 132 | €4,413 | €4,413 | = | 0.0% |
| Distributable reserves | 133 | €58,872 | €88,872 | +€30,000 | +51.0% |
| Profit (loss) carried forward | 14 | -€61,438 | -€57,683 | +€3,755 | +6.1% |
| Amounts payable | 17/49 | €150,564 | €229,406 | +€78,842 | +52.4% |
| Amounts payable after more than one year | 17 | €33,360 | €33,360 | = | 0.0% |
| Other amounts payable | 178/9 | €33,360 | €33,360 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,204 | €196,046 | +€78,842 | +67.3% |
| Trade debts | 44 | €74,205 | €173,655 | +€99,450 | +134.0% |
| Suppliers | 440/4 | €74,205 | €173,655 | +€99,450 | +134.0% |
| Taxes, remuneration and social security | 45 | €14,017 | €22,392 | +€8,374 | +59.7% |
| Taxes | 450/3 | €14,017 | €22,392 | +€8,374 | +59.7% |
| Other amounts payable | 47/48 | €28,982 | - | -€28,982 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,286 | €195 | -€8,091 | -97.6% |
| Other operating charges | 640/8 | €12,318 | - | -€12,318 | |
| Gross operating margin | 9900 | €70,947 | €53,544 | -€17,403 | -24.5% |
| Operating profit (loss) | 9901 | €50,343 | €53,349 | +€3,006 | +6.0% |
| Financial income | 75/76B | €322 | €493 | +€171 | +53.0% |
| Recurring financial income | 75 | €322 | €493 | +€171 | +53.0% |
| Financial charges | 65/66B | €110 | €106 | -€4 | -3.6% |
| Recurring financial charges | 65 | €110 | €106 | -€4 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €50,555 | €53,736 | +€3,180 | +6.3% |
| Income taxes | 67/77 | - | €19,981 | +€19,981 | |
| Profit (loss) for the period | 9904 | €50,555 | €33,755 | -€16,800 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,555 | €33,755 | -€16,800 | -33.2% |
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 8 October 2026 via checked.be.