Dejonckheere Consultancy: 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 Consultancy
Largest movements
- Tangible fixed assets +€62,070
up €62,070 (+374.7%), from €16,566 to €78,636
of which Furniture and vehicles: +€57,002
- Cash -€51,950
down €51,950 (-53.6%), from €96,888 to €44,938
mainly Investment in fixed assets (net) (-€74,471) and Receivables within one year (-€40,886)
- Receivables within one year +€40,886
up €40,886 (+118.4%), from €34,532 to €75,418
of which Trade receivables: +€43,678
- Debts after one year +€30,036
new in 2025: €30,036
- Current portion of long-term debt +€12,121
new in 2025: €12,121
- Tax, wage and social debts +€7,295
up €7,295 (+234.6%), from €3,110 to €10,405
- Short-term financial debts +€4,000
up €4,000 (+14.5%), from €27,500 to €31,500
- Trade debts -€3,270
down €3,270 (-66.1%), from €4,947 to €1,677
- Gross operating margin +€4,316
up €4,316 (+25.9%), from €16,653 to €20,969
- Depreciation +€4,218
up €4,218 (+51.5%), from €8,183 to €12,401
- Financial charges +€2,052
up €2,052 (+44.3%), from €4,634 to €6,686
- Taxes -€617
down €617 (-33.2%), from €1,857 to €1,240
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 | €147,986 | €198,992 | +€51,006 | +34.5% |
| Fixed assets | 21/28 | €16,566 | €78,636 | +€62,070 | +374.7% |
| Tangible fixed assets | 22/27 | €16,566 | €78,636 | +€62,070 | +374.7% |
| Furniture and vehicles | 24 | €16,566 | €73,568 | +€57,002 | +344.1% |
| Other tangible fixed assets | 26 | - | €5,068 | +€5,068 | |
| Current assets | 29/58 | €131,420 | €120,356 | -€11,064 | -8.4% |
| Amounts receivable within one year | 40/41 | €34,532 | €75,418 | +€40,886 | +118.4% |
| Trade receivables | 40 | €13,020 | €56,698 | +€43,678 | +335.5% |
| Other amounts receivable | 41 | €21,512 | €18,720 | -€2,792 | -13.0% |
| Cash at bank and in hand | 54/58 | €96,888 | €44,938 | -€51,950 | -53.6% |
| Total equity and liabilities | 10/49 | €147,986 | €198,992 | +€51,006 | +34.5% |
| Equity | 10/15 | €112,429 | €113,253 | +€824 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,829 | €94,653 | +€824 | +0.9% |
| Distributable reserves | 133 | €93,829 | €94,653 | +€824 | +0.9% |
| Amounts payable | 17/49 | €35,557 | €85,739 | +€50,182 | +141.1% |
| Amounts payable after more than one year | 17 | - | €30,036 | +€30,036 | |
| Financial debts | 170/4 | - | €30,036 | +€30,036 | |
| Amounts payable within one year | 42/48 | €35,557 | €55,703 | +€20,146 | +56.7% |
| Current portion of amounts payable after more than one year | 42 | - | €12,121 | +€12,121 | |
| Financial debts | 43 | €27,500 | €31,500 | +€4,000 | +14.5% |
| Credit institutions | 430/8 | €27,500 | €31,500 | +€4,000 | +14.5% |
| Trade debts | 44 | €4,947 | €1,677 | -€3,270 | -66.1% |
| Suppliers | 440/4 | €4,947 | €1,677 | -€3,270 | -66.1% |
| Taxes, remuneration and social security | 45 | €3,110 | €10,405 | +€7,295 | +234.6% |
| Taxes | 450/3 | €3,110 | €10,405 | +€7,295 | +234.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,183 | €12,401 | +€4,218 | +51.5% |
| Other operating charges | 640/8 | €942 | €974 | +€32 | +3.4% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €16,653 | €20,969 | +€4,316 | +25.9% |
| Operating profit (loss) | 9901 | €7,528 | €7,531 | +€3 | 0.0% |
| Financial income | 75/76B | €1,245 | €1,219 | -€26 | -2.1% |
| Recurring financial income | 75 | €1,245 | €1,219 | -€26 | -2.1% |
| Financial charges | 65/66B | €4,634 | €6,686 | +€2,052 | +44.3% |
| Recurring financial charges | 65 | €4,634 | €6,686 | +€2,052 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €4,139 | €2,064 | -€2,075 | -50.1% |
| Income taxes | 67/77 | €1,857 | €1,240 | -€617 | -33.2% |
| Profit (loss) for the period | 9904 | €2,282 | €824 | -€1,458 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,282 | €824 | -€1,458 | -63.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.