DEJONCKHEERE: 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.
DEJONCKHEERE
Largest movements
- Stocks and contracts -€10,000
down €10,000 (-7.1%), from €140,000 to €130,000
- Profit (loss) carried forward -€16,003
down €16,003 (-4.5%), from -€355,913 to -€371,916
- Short-term financial debts +€5,671
up €5,671 (+16.4%), from €34,564 to €40,235
- Gross operating margin -€7,664
down €7,664 (-194%), from -€3,944 to -€11,608
- Financial charges +€483
up €483 (+14.3%), from €3,385 to €3,868
- Other operating charges -€421
down €421 (-44.4%), from €949 to €528
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 | €146,132 | €135,884 | -€10,248 | -7.0% |
| Current assets | 29/58 | €146,132 | €135,884 | -€10,248 | -7.0% |
| Stocks and contracts in progress | 3 | €140,000 | €130,000 | -€10,000 | -7.1% |
| Stocks | 30/36 | €140,000 | €130,000 | -€10,000 | -7.1% |
| Amounts receivable within one year | 40/41 | €5,884 | €5,884 | = | 0.0% |
| Trade receivables | 40 | €5,884 | €5,884 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €248 | - | -€248 | |
| Total equity and liabilities | 10/49 | €146,132 | €135,884 | -€10,248 | -7.0% |
| Equity | 10/15 | -€312,833 | -€328,836 | -€16,003 | -5.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,488 | €24,488 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,225 | €9,225 | = | 0.0% |
| Distributable reserves | 133 | €13,404 | €13,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€355,913 | -€371,916 | -€16,003 | -4.5% |
| Amounts payable | 17/49 | €458,964 | €464,720 | +€5,756 | +1.3% |
| Amounts payable within one year | 42/48 | €458,964 | €464,720 | +€5,756 | +1.3% |
| Financial debts | 43 | €34,564 | €40,235 | +€5,671 | +16.4% |
| Credit institutions | 430/8 | €34,564 | €40,235 | +€5,671 | +16.4% |
| Trade debts | 44 | - | €528 | +€528 | |
| Suppliers | 440/4 | - | €528 | +€528 | |
| Other amounts payable | 47/48 | €424,400 | €423,957 | -€443 | -0.1% |
| Other operating charges | 640/8 | €949 | €528 | -€421 | -44.4% |
| Gross operating margin | 9900 | -€3,944 | -€11,608 | -€7,664 | -194% |
| Operating profit (loss) | 9901 | -€4,893 | -€12,135 | -€7,243 | -148% |
| Financial charges | 65/66B | €3,385 | €3,868 | +€483 | +14.3% |
| Recurring financial charges | 65 | €3,385 | €3,868 | +€483 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,278 | -€16,003 | -€7,726 | -93.3% |
| Profit (loss) for the period | 9904 | -€8,278 | -€16,003 | -€7,726 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,278 | -€16,003 | -€7,726 | -93.3% |
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.