Dejonckheere Vincent: 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 Vincent
Largest movements
- Stocks and contracts -€178,908
down €178,908 (-54.5%), from €328,287 to €149,379
- Financial fixed assets +€60,000
new in 2025: €60,000
- Tangible fixed assets -€41,390
down €41,390 (-44.7%), from €92,644 to €51,254
of which Furniture and vehicles: -€27,596
- Receivables within one year +€17,385
up €17,385 (+37.1%), from €46,834 to €64,218
of which Other amounts receivable: +€45,979
- Debts after one year -€75,587
down €75,587 (-23.5%), from €322,069 to €246,482
of which Financial debts: -€235,587
- Profit (loss) carried forward -€28,828
down €28,828 (-57.2%), from -€50,423 to -€79,251
- Advances received -€18,703
down €18,703 (-100%), from €18,703 to €0
- Current portion of long-term debt -€14,093
down €14,093 (-19.6%), from €72,025 to €57,932
- Trade debts -€12,757
down €12,757 (-66.6%), from €19,154 to €6,397
- Depreciation -€15,245
down €15,245 (-36.1%), from €42,212 to €26,966
- Gross operating margin +€3,100
up €3,100 (+93.5%), from €3,317 to €6,417
- Financial charges -€1,646
down €1,646 (-21.8%), from €7,538 to €5,892
- Other operating charges -€1,604
down €1,604 (-40.2%), from €3,990 to €2,386
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 | €472,229 | €327,048 | -€145,181 | -30.7% |
| Fixed assets | 21/28 | €95,054 | €113,279 | +€18,224 | +19.2% |
| Intangible fixed assets | 21 | €2,411 | €2,025 | -€386 | -16.0% |
| Tangible fixed assets | 22/27 | €92,644 | €51,254 | -€41,390 | -44.7% |
| Plant, machinery and equipment | 23 | €44,096 | €30,301 | -€13,795 | -31.3% |
| Furniture and vehicles | 24 | €48,548 | €20,952 | -€27,596 | -56.8% |
| Financial fixed assets | 28 | - | €60,000 | +€60,000 | |
| Current assets | 29/58 | €377,175 | €213,770 | -€163,405 | -43.3% |
| Stocks and contracts in progress | 3 | €328,287 | €149,379 | -€178,908 | -54.5% |
| Stocks | 30/36 | €328,287 | €149,379 | -€178,908 | -54.5% |
| Amounts receivable within one year | 40/41 | €46,834 | €64,218 | +€17,385 | +37.1% |
| Trade receivables | 40 | €43,798 | €15,204 | -€28,594 | -65.3% |
| Other amounts receivable | 41 | €3,036 | €49,015 | +€45,979 | +1,515% |
| Cash at bank and in hand | 54/58 | €28 | €75 | +€47 | +171% |
| Deferred charges and accrued income | 490/1 | €2,026 | €97 | -€1,929 | -95.2% |
| Total equity and liabilities | 10/49 | €472,229 | €327,048 | -€145,181 | -30.7% |
| Equity | 10/15 | -€30,710 | -€59,538 | -€28,828 | -93.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €9,713 | €9,713 | = | 0.0% |
| Distributable reserves | 133 | €9,713 | €9,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,423 | -€79,251 | -€28,828 | -57.2% |
| Amounts payable | 17/49 | €502,939 | €386,586 | -€116,354 | -23.1% |
| Amounts payable after more than one year | 17 | €322,069 | €246,482 | -€75,587 | -23.5% |
| Financial debts | 170/4 | €322,069 | €86,482 | -€235,587 | -73.1% |
| Other amounts payable | 178/9 | - | €160,000 | +€160,000 | |
| Amounts payable within one year | 42/48 | €180,745 | €139,071 | -€41,674 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €72,025 | €57,932 | -€14,093 | -19.6% |
| Trade debts | 44 | €19,154 | €6,397 | -€12,757 | -66.6% |
| Suppliers | 440/4 | €19,154 | €6,397 | -€12,757 | -66.6% |
| Advances received on contracts in progress | 46 | €18,703 | €0 | -€18,703 | -100% |
| Taxes, remuneration and social security | 45 | €5,938 | €15,996 | +€10,058 | +169% |
| Taxes | 450/3 | €2,188 | €12,246 | +€10,058 | +460% |
| Remuneration and social security | 454/9 | €3,750 | €3,750 | = | 0.0% |
| Other amounts payable | 47/48 | €64,925 | €58,746 | -€6,179 | -9.5% |
| Accrued charges and deferred income | 492/3 | €126 | €1,033 | +€907 | +723% |
| Non-recurring operating income | 76A | €0 | €16,170 | +€16,170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,212 | €26,966 | -€15,245 | -36.1% |
| Other operating charges | 640/8 | €3,990 | €2,386 | -€1,604 | -40.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €3,317 | €6,417 | +€3,100 | +93.5% |
| Operating profit (loss) | 9901 | -€42,885 | -€22,935 | +€19,950 | +46.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €7,538 | €5,892 | -€1,646 | -21.8% |
| Recurring financial charges | 65 | €7,538 | €5,892 | -€1,646 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€50,423 | -€28,828 | +€21,596 | +42.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€50,423 | -€28,828 | +€21,596 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,423 | -€28,828 | +€21,596 | +42.8% |
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 29 October 2026 via checked.be.