DEJONCKHEERE & ASSOCIATES: 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 & ASSOCIATES
Largest movements
- Receivables within one year +€30,910
up €30,910 (+8.2%), from €375,884 to €406,794
of which Other amounts receivable: +€29,499
- Cash +€17,160
up €17,160 (+14.0%), from €122,520 to €139,680
mainly Net result for the year (+€60,978) and Depreciation (+€452)
- Reserves +€61,000
up €61,000 (+18.7%), from €325,855 to €386,855
of which Distributable reserves: +€61,000
- Tax, wage and social debts -€13,343
down €13,343 (-24.7%), from €54,062 to €40,719
- Gross operating margin -€22,754
down €22,754 (-22.2%), from €102,447 to €79,693
- Taxes -€5,454
down €5,454 (-23.6%), from €23,086 to €17,632
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 | €499,288 | €546,906 | +€47,619 | +9.5% |
| Fixed assets | 21/28 | €884 | €432 | -€452 | -51.1% |
| Tangible fixed assets | 22/27 | €834 | €382 | -€452 | -54.2% |
| Furniture and vehicles | 24 | €834 | €382 | -€452 | -54.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €498,404 | €546,474 | +€48,070 | +9.6% |
| Amounts receivable within one year | 40/41 | €375,884 | €406,794 | +€30,910 | +8.2% |
| Trade receivables | 40 | €10,586 | €11,998 | +€1,412 | +13.3% |
| Other amounts receivable | 41 | €365,297 | €394,796 | +€29,499 | +8.1% |
| Cash at bank and in hand | 54/58 | €122,520 | €139,680 | +€17,160 | +14.0% |
| Total equity and liabilities | 10/49 | €499,288 | €546,906 | +€47,619 | +9.5% |
| Equity | 10/15 | €445,209 | €506,188 | +€60,978 | +13.7% |
| Contributions | 10/11 | €118,550 | €118,550 | = | 0.0% |
| Reserves | 13 | €325,855 | €386,855 | +€61,000 | +18.7% |
| Non-distributable reserves | 130/1 | €11,855 | €11,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,855 | €11,855 | = | 0.0% |
| Distributable reserves | 133 | €314,000 | €375,000 | +€61,000 | +19.4% |
| Profit (loss) carried forward | 14 | €804 | €783 | -€22 | -2.7% |
| Amounts payable | 17/49 | €54,078 | €40,719 | -€13,360 | -24.7% |
| Amounts payable within one year | 42/48 | €54,078 | €40,719 | -€13,360 | -24.7% |
| Trade debts | 44 | €17 | - | -€17 | |
| Suppliers | 440/4 | €17 | - | -€17 | |
| Taxes, remuneration and social security | 45 | €54,062 | €40,719 | -€13,343 | -24.7% |
| Taxes | 450/3 | €54,062 | €40,719 | -€13,343 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €452 | -€179 | -28.4% |
| Other operating charges | 640/8 | €387 | €45 | -€342 | -88.3% |
| Gross operating margin | 9900 | €102,447 | €79,693 | -€22,754 | -22.2% |
| Operating profit (loss) | 9901 | €101,429 | €79,196 | -€22,233 | -21.9% |
| Financial charges | 65/66B | €436 | €585 | +€150 | +34.3% |
| Recurring financial charges | 65 | €436 | €585 | +€150 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €100,993 | €78,610 | -€22,383 | -22.2% |
| Income taxes | 67/77 | €23,086 | €17,632 | -€5,454 | -23.6% |
| Profit (loss) for the period | 9904 | €77,907 | €60,978 | -€16,929 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,907 | €60,978 | -€16,929 | -21.7% |
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 28 October 2026 via checked.be.