Dejonghe Salads: 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 Salads
Largest movements
- Cash -€129,421
down €129,421 (-44.8%), from €288,745 to €159,324
mainly Contributions, distributions and other (-€430,000) and Current investments (-€80,000)
- Current investments +€80,000
up €80,000 (+80.0%), from €100,000 to €180,000
- Tangible fixed assets -€78,089
down €78,089 (-24.1%), from €324,241 to €246,152
of which Plant, machinery and equipment: -€39,659
- Receivables within one year +€69,977
up €69,977 (+38.0%), from €184,063 to €254,040
of which Trade receivables: +€73,043
- Reserves -€254,714
down €254,714 (-51.7%), from €492,367 to €237,654
of which Distributable reserves: -€254,714
- Other debts +€93,467
up €93,467 (+38.0%), from €246,272 to €339,739
- Trade debts +€89,700
up €89,700 (+148%), from €60,651 to €150,351
- Tax, wage and social debts +€43,830
up €43,830 (+100%), from €43,727 to €87,557
of which Taxes: +€35,895
- Current portion of long-term debt -€15,603
down €15,603 (-53.3%), from €29,294 to €13,691
- Staff costs +€10,687
up €10,687 (+5.5%), from €193,458 to €204,145
- Other operating charges +€9,096
up €9,096 (+631%), from €1,441 to €10,537
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 | €906,003 | €848,992 | -€57,011 | -6.3% |
| Fixed assets | 21/28 | €324,242 | €246,152 | -€78,090 | -24.1% |
| Intangible fixed assets | 21 | €1 | €0 | -€1 | -100% |
| Tangible fixed assets | 22/27 | €324,241 | €246,152 | -€78,089 | -24.1% |
| Land and buildings | 22 | €108,528 | €95,077 | -€13,451 | -12.4% |
| Plant, machinery and equipment | 23 | €124,804 | €85,146 | -€39,659 | -31.8% |
| Furniture and vehicles | 24 | €90,909 | €65,930 | -€24,980 | -27.5% |
| Current assets | 29/58 | €581,760 | €602,840 | +€21,079 | +3.6% |
| Amounts receivable within one year | 40/41 | €184,063 | €254,040 | +€69,977 | +38.0% |
| Trade receivables | 40 | €180,997 | €254,040 | +€73,043 | +40.4% |
| Other amounts receivable | 41 | €3,066 | €0 | -€3,066 | -100% |
| Current investments | 50/53 | €100,000 | €180,000 | +€80,000 | +80.0% |
| Cash at bank and in hand | 54/58 | €288,745 | €159,324 | -€129,421 | -44.8% |
| Deferred charges and accrued income | 490/1 | €8,952 | €9,475 | +€524 | +5.8% |
| Total equity and liabilities | 10/49 | €906,003 | €848,992 | -€57,011 | -6.3% |
| Equity | 10/15 | €512,367 | €257,654 | -€254,714 | -49.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €492,367 | €237,654 | -€254,714 | -51.7% |
| Non-distributable reserves | 130/1 | €4,737 | €4,737 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,737 | €4,737 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,537 | €30,537 | = | 0.0% |
| Distributable reserves | 133 | €457,093 | €202,379 | -€254,714 | -55.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €393,635 | €591,338 | +€197,703 | +50.2% |
| Amounts payable after more than one year | 17 | €13,691 | €0 | -€13,691 | -100% |
| Financial debts | 170/4 | €13,691 | €0 | -€13,691 | -100% |
| Amounts payable within one year | 42/48 | €379,944 | €591,338 | +€211,394 | +55.6% |
| Current portion of amounts payable after more than one year | 42 | €29,294 | €13,691 | -€15,603 | -53.3% |
| Trade debts | 44 | €60,651 | €150,351 | +€89,700 | +148% |
| Suppliers | 440/4 | €60,651 | €150,351 | +€89,700 | +148% |
| Taxes, remuneration and social security | 45 | €43,727 | €87,557 | +€43,830 | +100% |
| Taxes | 450/3 | €6,529 | €42,424 | +€35,895 | +550% |
| Remuneration and social security | 454/9 | €37,198 | €45,133 | +€7,935 | +21.3% |
| Other amounts payable | 47/48 | €246,272 | €339,739 | +€93,467 | +38.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €412 | €0 | -€412 | -100% |
| Remuneration, social security and pensions | 62 | €193,458 | €204,145 | +€10,687 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,101 | €98,090 | -€5,011 | -4.9% |
| Other operating charges | 640/8 | €1,441 | €10,537 | +€9,096 | +631% |
| Gross operating margin | 9900 | €542,259 | €547,373 | +€5,114 | +0.9% |
| Operating profit (loss) | 9901 | €244,258 | €234,601 | -€9,657 | -4.0% |
| Financial income | 75/76B | €5,819 | €830 | -€4,989 | -85.7% |
| Recurring financial income | 75 | €5,819 | €830 | -€4,989 | -85.7% |
| Financial charges | 65/66B | €2,200 | €3,145 | +€945 | +43.0% |
| Recurring financial charges | 65 | €2,200 | €3,145 | +€945 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €247,877 | €232,286 | -€15,591 | -6.3% |
| Income taxes | 67/77 | €58,698 | €57,000 | -€1,698 | -2.9% |
| Profit (loss) for the period | 9904 | €189,179 | €175,286 | -€13,893 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €189,179 | €175,286 | -€13,893 | -7.3% |
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 30 October 2026 via checked.be.