DEJONGHE SIMON: what changed
Two fiscal 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 SIMON
Largest movements
- Tangible fixed assets -€27,447
down €27,447 (-10.4%), from €263,610 to €236,162
of which Land and buildings: -€26,857
- Receivables within one year +€10,025
up €10,025 (+1046.6%), from €958 to €10,983
- Cash +€6,455
up €6,455 (+183.7%), from €3,514 to €9,969
mainly Depreciation (+€27,447) and Net result for the year (+€9,298)
- Debts after one year -€15,818
down €15,818 (-7.8%), from €202,318 to €186,501
- Profit (loss) carried forward +€7,580
up €7,580 (+30.1%), from -€25,202 to -€17,622
- Gross operating margin +€8,461
up €8,461 (+21.2%), from €39,953 to €48,415
- Taxes +€2,685
up €2,685 (+293.9%), from €914 to €3,598
- Other operating charges -€2,207
down €2,207 (-63.3%), from €3,488 to €1,281
- Depreciation -€682
down €682 (-2.4%), from €28,129 to €27,447
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.
Cash bridge derived
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 | €285,207 | €276,879 | -€8,328 | -2.9% |
| Fixed assets | 21/28 | €263,610 | €236,162 | -€27,447 | -10.4% |
| Tangible fixed assets | 22/27 | €263,610 | €236,162 | -€27,447 | -10.4% |
| Land and buildings | 22 | €262,556 | €235,699 | -€26,857 | -10.2% |
| Furniture and vehicles | 24 | €1,053 | €463 | -€590 | -56.0% |
| Current assets | 29/58 | €21,597 | €40,717 | +€19,119 | +88.5% |
| Amounts receivable within one year | 40/41 | €958 | €10,983 | +€10,025 | +1046.6% |
| Other amounts receivable | 41 | €958 | €10,983 | +€10,025 | +1046.6% |
| Cash at bank and in hand | 54/58 | €3,514 | €9,969 | +€6,455 | +183.7% |
| Deferred charges and accrued income | 490/1 | €17,126 | €19,765 | +€2,639 | +15.4% |
| Total equity and liabilities | 10/49 | €285,207 | €276,879 | -€8,328 | -2.9% |
| Equity | 10/15 | €12,781 | €20,361 | +€7,580 | +59.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,783 | €31,783 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €21,923 | €21,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,202 | -€17,622 | +€7,580 | +30.1% |
| Amounts payable | 17/49 | €272,426 | €256,518 | -€15,908 | -5.8% |
| Amounts payable after more than one year | 17 | €202,318 | €186,501 | -€15,818 | -7.8% |
| Financial debts | 170/4 | €202,318 | €186,501 | -€15,818 | -7.8% |
| Amounts payable within one year | 42/48 | €69,923 | €69,914 | -€9 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €15,578 | €15,818 | +€240 | +1.5% |
| Trade debts | 44 | €5,014 | €3,780 | -€1,235 | -24.6% |
| Suppliers | 440/4 | €5,014 | €3,780 | -€1,235 | -24.6% |
| Taxes, remuneration and social security | 45 | €914 | €3,598 | +€2,685 | +293.9% |
| Taxes | 450/3 | €914 | €3,598 | +€2,685 | +293.9% |
| Other amounts payable | 47/48 | €48,417 | €46,718 | -€1,699 | -3.5% |
| Accrued charges and deferred income | 492/3 | €185 | €104 | -€81 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,129 | €27,447 | -€682 | -2.4% |
| Other operating charges | 640/8 | €3,488 | €1,281 | -€2,207 | -63.3% |
| Gross operating margin | 9900 | €39,953 | €48,415 | +€8,461 | +21.2% |
| Operating profit (loss) | 9901 | €8,336 | €19,686 | +€11,350 | +136.2% |
| Financial income | 75/76B | €0 | €384 | +€384 | +319975.0% |
| Recurring financial income | 75 | €0 | €384 | +€384 | +319975.0% |
| Financial charges | 65/66B | €7,461 | €7,174 | -€287 | -3.8% |
| Recurring financial charges | 65 | €7,461 | €7,174 | -€287 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €875 | €12,896 | +€12,021 | +1373.5% |
| Income taxes | 67/77 | €914 | €3,598 | +€2,685 | +293.9% |
| Profit (loss) for the period | 9904 | -€38 | €9,298 | +€9,336 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38 | €9,298 | +€9,336 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.