DEJONCKHEERE & PARTNER: 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 & PARTNER
Largest movements
- Stocks and contracts +€958,113
up €958,113 (+166%), from €578,403 to €1.5m
- Receivables within one year -€163,152
down €163,152 (-83.0%), from €196,535 to €33,383
of which Trade receivables: -€176,573
- Short-term financial debts +€873,853
up €873,853 (+129%), from €677,222 to €1.6m
- Profit (loss) carried forward -€52,428
down €52,428 (-49.5%), from -€105,913 to -€158,341
- Trade debts -€27,190
down €27,190 (-15.3%), from €177,330 to €150,140
- Financial charges +€35,639
up €35,639 (+126%), from €28,321 to €63,960
- Financial income +€16,738
up €16,738 (+280%), from €5,970 to €22,708
- Gross operating margin -€2,452
down €2,452 (-42.1%), from -€5,821 to -€8,273
- Other operating charges -€746
down €746 (-54.9%), from €1,359 to €613
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 | €939,689 | €1,722,340 | +€782,651 | +83.3% |
| Formation expenses | 20 | €2,924 | €975 | -€1,949 | -66.7% |
| Fixed assets | 21/28 | €1,424 | €1,083 | -€341 | -23.9% |
| Tangible fixed assets | 22/27 | €1,174 | €833 | -€341 | -29.0% |
| Furniture and vehicles | 24 | €1,174 | €833 | -€341 | -29.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €935,341 | €1,720,282 | +€784,941 | +83.9% |
| Stocks and contracts in progress | 3 | €578,403 | €1,536,516 | +€958,113 | +166% |
| Stocks | 30/36 | €578,403 | €1,536,516 | +€958,113 | +166% |
| Amounts receivable within one year | 40/41 | €196,535 | €33,383 | -€163,152 | -83.0% |
| Trade receivables | 40 | €176,996 | €424 | -€176,573 | -99.8% |
| Other amounts receivable | 41 | €19,538 | €32,959 | +€13,421 | +68.7% |
| Cash at bank and in hand | 54/58 | €128,055 | €113,898 | -€14,157 | -11.1% |
| Deferred charges and accrued income | 490/1 | €32,348 | €36,485 | +€4,137 | +12.8% |
| Total equity and liabilities | 10/49 | €939,689 | €1,722,340 | +€782,651 | +83.3% |
| Equity | 10/15 | -€84,277 | -€136,705 | -€52,428 | -62.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €3,087 | €3,087 | = | 0.0% |
| Non-distributable reserves | 130/1 | €846 | €846 | = | 0.0% |
| Reserves not available under the articles | 1311 | €846 | €846 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,240 | €2,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,913 | -€158,341 | -€52,428 | -49.5% |
| Amounts payable | 17/49 | €1,023,965 | €1,859,045 | +€835,079 | +81.6% |
| Amounts payable after more than one year | 17 | €161,631 | €157,199 | -€4,433 | -2.7% |
| Other amounts payable | 178/9 | €161,631 | €157,199 | -€4,433 | -2.7% |
| Amounts payable within one year | 42/48 | €862,176 | €1,701,846 | +€839,670 | +97.4% |
| Financial debts | 43 | €677,222 | €1,551,075 | +€873,853 | +129% |
| Credit institutions | 430/8 | €677,222 | €1,551,075 | +€873,853 | +129% |
| Trade debts | 44 | €177,330 | €150,140 | -€27,190 | -15.3% |
| Suppliers | 440/4 | €177,330 | €150,140 | -€27,190 | -15.3% |
| Taxes, remuneration and social security | 45 | €7,624 | €631 | -€6,993 | -91.7% |
| Taxes | 450/3 | €7,624 | €631 | -€6,993 | -91.7% |
| Accrued charges and deferred income | 492/3 | €158 | €0 | -€158 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,290 | €2,289 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,359 | €613 | -€746 | -54.9% |
| Gross operating margin | 9900 | -€5,821 | -€8,273 | -€2,452 | -42.1% |
| Operating profit (loss) | 9901 | -€9,470 | -€11,176 | -€1,705 | -18.0% |
| Financial income | 75/76B | €5,970 | €22,708 | +€16,738 | +280% |
| Recurring financial income | 75 | €5,970 | €22,708 | +€16,738 | +280% |
| Financial charges | 65/66B | €28,321 | €63,960 | +€35,639 | +126% |
| Recurring financial charges | 65 | €28,321 | €63,960 | +€35,639 | +126% |
| Profit (loss) for the period before taxes | 9903 | -€31,822 | -€52,428 | -€20,606 | -64.8% |
| Profit (loss) for the period | 9904 | -€31,822 | -€52,428 | -€20,606 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,822 | -€52,428 | -€20,606 | -64.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.