DEJONCKHEERE LUC: 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 LUC
Largest movements
- Tangible fixed assets +€36,415
up €36,415 (+20.6%), from €176,535 to €212,950
of which Land and buildings: +€36,905
- Receivables within one year -€14,040
down €14,040 (-68.8%), from €20,422 to €6,382
of which Other amounts receivable: -€12,966
- Cash -€6,973
down €6,973 (-96.9%), from €7,193 to €220
mainly Investment in fixed assets (net) (-€79,008) and Debts after one year (-€15,017)
- Deferred charges and accrued income +€2,310
new in 2025: €2,310
- Other debts +€17,239
up €17,239 (+21.8%), from €79,037 to €96,275
- Debts after one year -€15,017
down €15,017 (-34.7%), from €43,277 to €28,260
- Tax, wage and social debts +€8,710
up €8,710 (+417%), from €2,091 to €10,801
- Trade debts +€8,152
up €8,152 (+3,425%), from €238 to €8,389
- Depreciation +€16,191
up €16,191 (+61.3%), from €26,402 to €42,593
- Gross operating margin -€10,211
down €10,211 (-19.0%), from €53,711 to €43,500
- Taxes -€1,848
down €1,848 (-88.4%), from €2,091 to €243
- Financial charges +€732
up €732 (+91.9%), from €797 to €1,529
- Other operating charges -€664
down €664 (-43.9%), from €1,512 to €848
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 | €204,150 | €221,863 | +€17,713 | +8.7% |
| Fixed assets | 21/28 | €176,535 | €212,950 | +€36,415 | +20.6% |
| Tangible fixed assets | 22/27 | €176,535 | €212,950 | +€36,415 | +20.6% |
| Land and buildings | 22 | €13,358 | €50,264 | +€36,905 | +276% |
| Plant, machinery and equipment | 23 | €129,761 | €104,201 | -€25,560 | -19.7% |
| Furniture and vehicles | 24 | €33,416 | €58,486 | +€25,070 | +75.0% |
| Current assets | 29/58 | €27,615 | €8,912 | -€18,702 | -67.7% |
| Amounts receivable within one year | 40/41 | €20,422 | €6,382 | -€14,040 | -68.8% |
| Trade receivables | 40 | €7,455 | €6,382 | -€1,074 | -14.4% |
| Other amounts receivable | 41 | €12,966 | - | -€12,966 | |
| Cash at bank and in hand | 54/58 | €7,193 | €220 | -€6,973 | -96.9% |
| Deferred charges and accrued income | 490/1 | - | €2,310 | +€2,310 | |
| Total equity and liabilities | 10/49 | €204,150 | €221,863 | +€17,713 | +8.7% |
| Equity | 10/15 | €64,832 | €63,120 | -€1,712 | -2.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €46,082 | €46,082 | = | 0.0% |
| Distributable reserves | 133 | €46,082 | €46,082 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,712 | -€1,712 | |
| Amounts payable | 17/49 | €139,317 | €158,743 | +€19,425 | +13.9% |
| Amounts payable after more than one year | 17 | €43,277 | €28,260 | -€15,017 | -34.7% |
| Financial debts | 170/4 | €43,277 | €28,260 | -€15,017 | -34.7% |
| Amounts payable within one year | 42/48 | €96,040 | €130,482 | +€34,442 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €14,675 | €15,017 | +€342 | +2.3% |
| Trade debts | 44 | €238 | €8,389 | +€8,152 | +3,425% |
| Suppliers | 440/4 | €238 | €8,389 | +€8,152 | +3,425% |
| Taxes, remuneration and social security | 45 | €2,091 | €10,801 | +€8,710 | +417% |
| Taxes | 450/3 | €2,091 | €10,801 | +€8,710 | +417% |
| Other amounts payable | 47/48 | €79,037 | €96,275 | +€17,239 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,402 | €42,593 | +€16,191 | +61.3% |
| Other operating charges | 640/8 | €1,512 | €848 | -€664 | -43.9% |
| Gross operating margin | 9900 | €53,711 | €43,500 | -€10,211 | -19.0% |
| Operating profit (loss) | 9901 | €25,796 | €59 | -€25,738 | -99.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -88.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -88.9% |
| Financial charges | 65/66B | €797 | €1,529 | +€732 | +91.9% |
| Recurring financial charges | 65 | €797 | €1,529 | +€732 | +91.9% |
| Profit (loss) for the period before taxes | 9903 | €25,000 | -€1,470 | -€26,470 | |
| Income taxes | 67/77 | €2,091 | €243 | -€1,848 | -88.4% |
| Profit (loss) for the period | 9904 | €22,909 | -€1,712 | -€24,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,909 | -€1,712 | -€24,622 |
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 22 October 2026 via checked.be.