DEJONCKHEERE SERVICES: 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 SERVICES
Largest movements
- Cash +€57,621
up €57,621 (+27.2%), from €211,606 to €269,227
mainly Net result for the year (+€139,831) and Other debts (+€74,293)
- Tangible fixed assets +€35,281
up €35,281 (+22.3%), from €158,194 to €193,475
of which Furniture and vehicles: +€44,695
- Receivables within one year -€33,238
down €33,238 (-20.5%), from €162,481 to €129,243
of which Trade receivables: -€41,131
- Stocks and contracts +€7,830
up €7,830 (+78.3%), from €10,000 to €17,830
of which Stocks: +€5,000
- Other debts +€74,293
up €74,293 (+87.4%), from €85,000 to €159,293
- Reserves +€39,831
up €39,831 (+16.7%), from €238,324 to €278,156
of which Distributable reserves: +€41,831
- Trade debts -€37,921
down €37,921 (-40.5%), from €93,568 to €55,648
- Debts after one year -€9,478
down €9,478 (-16.8%), from €56,532 to €47,054
- Tax, wage and social debts +€9,306
up €9,306 (+27.2%), from €34,271 to €43,577
of which Taxes: +€10,658
- Depreciation +€14,389
up €14,389 (+34.9%), from €41,217 to €55,606
- Gross operating margin +€12,921
up €12,921 (+3.9%), from €334,917 to €347,838
- Staff costs +€9,579
up €9,579 (+11.1%), from €85,960 to €95,539
- Financial charges +€7,802
up €7,802 (+105%), from €7,403 to €15,205
- Taxes -€6,073
down €6,073 (-13.3%), from €45,627 to €39,554
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 | €546,083 | €613,206 | +€67,123 | +12.3% |
| Fixed assets | 21/28 | €158,194 | €193,475 | +€35,281 | +22.3% |
| Tangible fixed assets | 22/27 | €158,194 | €193,475 | +€35,281 | +22.3% |
| Land and buildings | 22 | €1,789 | €1,570 | -€219 | -12.2% |
| Plant, machinery and equipment | 23 | €49,551 | €49,883 | +€332 | +0.7% |
| Furniture and vehicles | 24 | €48,618 | €93,313 | +€44,695 | +91.9% |
| Leasing and similar rights | 25 | €48,394 | €42,144 | -€6,250 | -12.9% |
| Other tangible fixed assets | 26 | €9,841 | €6,564 | -€3,277 | -33.3% |
| Current assets | 29/58 | €387,889 | €419,731 | +€31,842 | +8.2% |
| Stocks and contracts in progress | 3 | €10,000 | €17,830 | +€7,830 | +78.3% |
| Stocks | 30/36 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Contracts in progress | 37 | - | €2,830 | +€2,830 | |
| Amounts receivable within one year | 40/41 | €162,481 | €129,243 | -€33,238 | -20.5% |
| Trade receivables | 40 | €153,804 | €112,672 | -€41,131 | -26.7% |
| Other amounts receivable | 41 | €8,677 | €16,571 | +€7,893 | +91.0% |
| Cash at bank and in hand | 54/58 | €211,606 | €269,227 | +€57,621 | +27.2% |
| Deferred charges and accrued income | 490/1 | €3,801 | €3,430 | -€371 | -9.8% |
| Total equity and liabilities | 10/49 | €546,083 | €613,206 | +€67,123 | +12.3% |
| Equity | 10/15 | €258,324 | €298,156 | +€39,831 | +15.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €238,324 | €278,156 | +€39,831 | +16.7% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €236,324 | €278,156 | +€41,831 | +17.7% |
| Amounts payable | 17/49 | €287,758 | €315,050 | +€27,292 | +9.5% |
| Amounts payable after more than one year | 17 | €56,532 | €47,054 | -€9,478 | -16.8% |
| Financial debts | 170/4 | €56,532 | €47,054 | -€9,478 | -16.8% |
| Amounts payable within one year | 42/48 | €231,226 | €267,996 | +€36,770 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €18,386 | €9,478 | -€8,908 | -48.4% |
| Trade debts | 44 | €93,568 | €55,648 | -€37,921 | -40.5% |
| Suppliers | 440/4 | €93,568 | €55,648 | -€37,921 | -40.5% |
| Taxes, remuneration and social security | 45 | €34,271 | €43,577 | +€9,306 | +27.2% |
| Taxes | 450/3 | €24,729 | €35,387 | +€10,658 | +43.1% |
| Remuneration and social security | 454/9 | €9,542 | €8,190 | -€1,352 | -14.2% |
| Other amounts payable | 47/48 | €85,000 | €159,293 | +€74,293 | +87.4% |
| Remuneration, social security and pensions | 62 | €85,960 | €95,539 | +€9,579 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,217 | €55,606 | +€14,389 | +34.9% |
| Other operating charges | 640/8 | €2,593 | €2,216 | -€377 | -14.6% |
| Gross operating margin | 9900 | €334,917 | €347,838 | +€12,921 | +3.9% |
| Operating profit (loss) | 9901 | €205,147 | €194,478 | -€10,670 | -5.2% |
| Financial income | 75/76B | €570 | €113 | -€457 | -80.2% |
| Recurring financial income | 75 | €570 | €113 | -€457 | -80.2% |
| Financial charges | 65/66B | €7,403 | €15,205 | +€7,802 | +105% |
| Recurring financial charges | 65 | €7,403 | €15,205 | +€7,802 | +105% |
| Profit (loss) for the period before taxes | 9903 | €198,314 | €179,385 | -€18,928 | -9.5% |
| Income taxes | 67/77 | €45,627 | €39,554 | -€6,073 | -13.3% |
| Profit (loss) for the period | 9904 | €152,687 | €139,831 | -€12,856 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €152,687 | €139,831 | -€12,856 | -8.4% |
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 14 October 2026 via checked.be.