DEJONGHE RIK: 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.
DEJONGHE RIK
Largest movements
- Stocks and contracts +€126,000
up €126,000 (+70.9%), from €177,800 to €303,800
of which Contracts in progress: +€111,000
- Tangible fixed assets -€8,657
down €8,657 (-63.0%), from €13,736 to €5,079
of which Furniture and vehicles: -€8,099
- Deferred charges and accrued income -€5,217
down €5,217 (-77.3%), from €6,752 to €1,536
- Cash +€4,416
up €4,416 (+103%), from €4,281 to €8,698
mainly Debts after one year (+€120,000) and Investment in fixed assets (net) (+€6,456)
- Debts after one year +€120,000
up €120,000 (+200%), from €60,000 to €180,000
- Profit (loss) carried forward -€7,265
down €7,265 (-324%), from -€2,243 to -€9,508
- Other debts +€5,184
up €5,184 (+28.4%), from €18,233 to €23,417
- Gross operating margin -€13,078
down €13,078 (-64.9%), from €20,151 to €7,073
- Financial income +€10,164
up €10,164 (+60,068%), from €17 to €10,180
of which Non-recurring financial income: +€10,000
- Financial charges +€7,679
up €7,679 (+78.1%), from €9,836 to €17,515
of which Non-recurring financial charges: +€7,106
- Depreciation -€2,177
down €2,177 (-49.7%), from €4,378 to €2,201
- Taxes +€645
up €645 (+53.6%), from €1,204 to €1,849
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 | €215,694 | €330,363 | +€114,669 | +53.2% |
| Fixed assets | 21/28 | €13,736 | €5,079 | -€8,657 | -63.0% |
| Tangible fixed assets | 22/27 | €13,736 | €5,079 | -€8,657 | -63.0% |
| Plant, machinery and equipment | 23 | €3,976 | €3,418 | -€557 | -14.0% |
| Furniture and vehicles | 24 | €9,760 | €1,661 | -€8,099 | -83.0% |
| Current assets | 29/58 | €201,958 | €325,284 | +€123,325 | +61.1% |
| Stocks and contracts in progress | 3 | €177,800 | €303,800 | +€126,000 | +70.9% |
| Stocks | 30/36 | €100,800 | €115,800 | +€15,000 | +14.9% |
| Contracts in progress | 37 | €77,000 | €188,000 | +€111,000 | +144% |
| Amounts receivable within one year | 40/41 | €13,124 | €11,250 | -€1,875 | -14.3% |
| Trade receivables | 40 | €8,959 | €9,410 | +€451 | +5.0% |
| Other amounts receivable | 41 | €4,166 | €1,840 | -€2,326 | -55.8% |
| Cash at bank and in hand | 54/58 | €4,281 | €8,698 | +€4,416 | +103% |
| Deferred charges and accrued income | 490/1 | €6,752 | €1,536 | -€5,217 | -77.3% |
| Total equity and liabilities | 10/49 | €215,694 | €330,363 | +€114,669 | +53.2% |
| Equity | 10/15 | €27,517 | €20,252 | -€7,265 | -26.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,760 | €9,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,760 | €5,760 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,243 | -€9,508 | -€7,265 | -324% |
| Amounts payable | 17/49 | €188,177 | €310,111 | +€121,933 | +64.8% |
| Amounts payable after more than one year | 17 | €60,000 | €180,000 | +€120,000 | +200% |
| Financial debts | 170/4 | €60,000 | €180,000 | +€120,000 | +200% |
| Amounts payable within one year | 42/48 | €124,350 | €126,162 | +€1,812 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 43 | €879 | €482 | -€397 | -45.2% |
| Credit institutions | 430/8 | €879 | €482 | -€397 | -45.2% |
| Trade debts | 44 | €30,238 | €27,263 | -€2,975 | -9.8% |
| Suppliers | 440/4 | €30,238 | €27,263 | -€2,975 | -9.8% |
| Other amounts payable | 47/48 | €18,233 | €23,417 | +€5,184 | +28.4% |
| Accrued charges and deferred income | 492/3 | €3,827 | €3,949 | +€121 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,378 | €2,201 | -€2,177 | -49.7% |
| Other operating charges | 640/8 | €3,481 | €2,954 | -€527 | -15.1% |
| Gross operating margin | 9900 | €20,151 | €7,073 | -€13,078 | -64.9% |
| Operating profit (loss) | 9901 | €12,291 | €1,918 | -€10,373 | -84.4% |
| Financial income | 75/76B | €17 | €10,180 | +€10,164 | +60,068% |
| Recurring financial income | 75 | €17 | €180 | +€164 | +966% |
| Non-recurring financial income | 76B | - | €10,000 | +€10,000 | |
| Financial charges | 65/66B | €9,836 | €17,515 | +€7,679 | +78.1% |
| Recurring financial charges | 65 | €9,836 | €10,409 | +€573 | +5.8% |
| Non-recurring financial charges | 66B | - | €7,106 | +€7,106 | |
| Profit (loss) for the period before taxes | 9903 | €2,473 | -€5,416 | -€7,889 | |
| Income taxes | 67/77 | €1,204 | €1,849 | +€645 | +53.6% |
| Profit (loss) for the period | 9904 | €1,269 | -€7,265 | -€8,534 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,269 | -€7,265 | -€8,534 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.