DEJOND: 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.
What changed
DEJOND
NACE 25.999, Manufacture of fabricated metal products, except machinery and equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€59,421
2024 · -€5.7m+€5.6m
Equity
€2.3m
2024 · €2.4m-€59,422
Cash
€60,714
2024 · €885,988-€825,274
Balance sheet total
€9.9m
2024 · €10.7m-€746,698
Largest movements
Assets
- Tangible fixed assets +€1.4m
up €1.4m (+19.4%), from €7.3m to €8.7m
of which Land and buildings: +€1.1m
- Receivables within one year -€1.3m
down €1.3m (-53.4%), from €2.5m to €1.2m
of which Trade receivables: -€1.9m
- Cash -€825,274
down €825,274 (-93.1%), from €885,988 to €60,714
mainly Short-term financial debts (-€6.7m) and Investment in fixed assets (net) (-€1.8m)
Equity and liabilities
- Short-term financial debts -€6.7m
down €6.7m (-87.0%), from €7.7m to €1.0m
of which Other loans: -€7.6m
- Debts after one year +€5.4m
new in 2025: €5.4m
- Other debts +€710,743
new in 2025: €710,743
- Trade debts -€185,761
down €185,761 (-36.0%), from €515,907 to €330,146
- Revaluation surpluses -€137,185
down €137,185 (-2.4%), from €5.6m to €5.5m
Income statement
- Turnover -€14.6m
down €14.6m (-97.0%), from €15.0m to €456,177
- Goods and materials -€12.6m
no longer reported in 2025 (was €12.6m)
of which Purchases: -€9.9m
- Staff costs -€3.2m
down €3.2m (-98.3%), from €3.3m to €57,147
- Services and other goods -€2.4m
down €2.4m (-97.0%), from €2.5m to €74,904
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.
Result 2024
-€5.7m
Turnover
-€14.6m
Other operating income
-€91,990
Goods and materials
+€12.6m
Services and other goods
+€2.4m
Staff costs
+€3.2m
Depreciation
-€114,113
Write-downs
+€25,748
Other operating charges
+€58,708
Other operating items
+€2.2m
Financial income
-€141,423
Financial charges
+€428
Taxes
+€12,382
Result 2025
-€59,421
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.2m
Investment
-€1.8m
Financing
-€1.1m
Cash 2024
€885,988
From operations (derived)
+€2.2m
Net result for the year
-€59,421
Depreciation
+€416,172
Receivables within one year
+€1.3m
Deferred charges and accrued income
+€14,603
Trade debts
-€185,761
Tax, wage and social debts
-€30,247
Other debts
+€710,743
Accrued charges and deferred income
-€37,415
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€1.8m
Financing
-€1.1m
Debts after one year
+€5.4m
Current portion of long-term debt
+€91,005
Short-term financial debts
-€6.7m
Contributions, distributions and other
-€1
Cash 2025
€60,714
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,660,278 | €9,913,580 | -€746,698 | -7.0% |
| Fixed assets | 21/28 | €7,282,452 | €8,697,778 | +€1.4m | +19.4% |
| Tangible fixed assets | 22/27 | €7,282,252 | €8,697,578 | +€1.4m | +19.4% |
| Land and buildings | 22 | €7,225,564 | €8,296,417 | +€1.1m | +14.8% |
| Plant, machinery and equipment | 23 | €55,691 | €400,714 | +€345,023 | +620% |
| Furniture and vehicles | 24 | €997 | €447 | -€550 | -55.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Other financial fixed assets | 284/8 | €200 | €200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €3,377,826 | €1,215,802 | -€2.2m | -64.0% |
| Amounts receivable within one year | 40/41 | €2,477,235 | €1,155,088 | -€1.3m | -53.4% |
| Trade receivables | 40 | €1,965,760 | €75,085 | -€1.9m | -96.2% |
| Other amounts receivable | 41 | €511,475 | €1,080,003 | +€568,528 | +111% |
| Cash at bank and in hand | 54/58 | €885,988 | €60,714 | -€825,274 | -93.1% |
| Deferred charges and accrued income | 490/1 | €14,603 | - | -€14,603 | |
| Total equity and liabilities | 10/49 | €10,660,278 | €9,913,580 | -€746,698 | -7.0% |
| Equity | 10/15 | €2,375,113 | €2,315,691 | -€59,422 | -2.5% |
| Contributions | 10/11 | €108,105 | €108,105 | = | 0.0% |
| Capital | 10 | €108,105 | €108,105 | = | 0.0% |
| Issued capital | 100 | €108,105 | €108,105 | = | 0.0% |
| Revaluation surpluses | 12 | €5,636,953 | €5,499,768 | -€137,185 | -2.4% |
| Reserves | 13 | €61,607 | €198,791 | +€137,184 | +223% |
| Non-distributable reserves | 130/1 | €18,845 | €18,845 | = | 0.0% |
| Legal reserve | 130 | €10,810 | €10,810 | = | 0.0% |
| Other | 1319 | €8,035 | €8,035 | = | 0.0% |
| Distributable reserves | 133 | €42,762 | €179,946 | +€137,184 | +321% |
| Profit (loss) carried forward | 14 | -€3,431,552 | -€3,490,973 | -€59,421 | -1.7% |
| Amounts payable | 17/49 | €8,285,165 | €7,597,889 | -€687,276 | -8.3% |
| Amounts payable after more than one year | 17 | - | €5,443,552 | +€5.4m | |
| Financial debts | 170/4 | - | €5,443,552 | +€5.4m | |
| Credit institutions | 173 | - | €5,443,552 | +€5.4m | |
| Amounts payable within one year | 42/48 | €8,244,302 | €2,150,889 | -€6.1m | -73.9% |
| Current portion of amounts payable after more than one year | 42 | - | €91,005 | +€91,005 | |
| Financial debts | 43 | €7,679,153 | €1,000,000 | -€6.7m | -87.0% |
| Credit institutions | 430/8 | €54,153 | €1,000,000 | +€945,847 | +1,747% |
| Other loans | 439 | €7,625,000 | - | -€7.6m | |
| Trade debts | 44 | €515,907 | €330,146 | -€185,761 | -36.0% |
| Suppliers | 440/4 | €515,907 | €330,146 | -€185,761 | -36.0% |
| Taxes, remuneration and social security | 45 | €49,242 | €18,995 | -€30,247 | -61.4% |
| Taxes | 450/3 | €40,859 | €18,995 | -€21,864 | -53.5% |
| Remuneration and social security | 454/9 | €8,383 | - | -€8,383 | |
| Other amounts payable | 47/48 | - | €710,743 | +€710,743 | |
| Accrued charges and deferred income | 492/3 | €40,863 | €3,448 | -€37,415 | -91.6% |
| Operating income | 70/76A | €15,374,416 | €716,808 | -€14.7m | -95.3% |
| Turnover | 70 | €15,016,836 | €456,177 | -€14.6m | -97.0% |
| Other operating income | 74 | €352,621 | €260,631 | -€91,990 | -26.1% |
| Non-recurring operating income | 76A | €4,959 | - | -€4,959 | |
| Operating charges | 60/66A | €21,013,783 | €608,213 | -€20.4m | -97.1% |
| Goods for resale, raw materials and consumables | 60 | €12,569,353 | - | -€12.6m | |
| Purchases | 600/8 | €9,877,175 | - | -€9.9m | |
| Change in stocks: decrease (increase) | 609 | €2,692,178 | - | -€2.7m | |
| Services and other goods | 61 | €2,523,162 | €74,904 | -€2.4m | -97.0% |
| Remuneration, social security and pensions | 62 | €3,278,565 | €57,147 | -€3.2m | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302,059 | €416,172 | +€114,113 | +37.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,748 | - | -€25,748 | |
| Other operating charges | 640/8 | €116,267 | €57,559 | -€58,708 | -50.5% |
| Non-recurring operating charges | 66A | €2,198,629 | €2,431 | -€2.2m | -99.9% |
| Operating profit (loss) | 9901 | -€5,639,367 | €108,595 | +€5.7m | |
| Financial income | 75/76B | €142,468 | €1,045 | -€141,423 | -99.3% |
| Recurring financial income | 75 | €142,468 | €1,045 | -€141,423 | -99.3% |
| Other financial income | 752/9 | €142,468 | €1,045 | -€141,423 | -99.3% |
| Financial charges | 65/66B | €176,918 | €176,490 | -€428 | -0.2% |
| Recurring financial charges | 65 | €176,918 | €176,490 | -€428 | -0.2% |
| Debt charges | 650 | €155,922 | €168,931 | +€13,009 | +8.3% |
| Other financial charges | 652/9 | €20,996 | €7,559 | -€13,437 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,673,817 | -€66,850 | +€5.6m | +98.8% |
| Income taxes | 67/77 | €4,953 | -€7,429 | -€12,382 | |
| Taxes | 670/3 | €4,953 | - | -€4,953 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €7,429 | +€7,429 | |
| Profit (loss) for the period | 9904 | -€5,678,770 | -€59,421 | +€5.6m | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,678,770 | -€59,421 | +€5.6m | +99.0% |
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 25 October 2026 via checked.be.