DEJOVER: 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.
DEJOVER
Largest movements
- Cash +€66,342
up €66,342 (+61.4%), from €108,132 to €174,474
mainly Other debts (+€49,990) and Investment in fixed assets (net) (+€40,000)
- Financial fixed assets -€40,000
down €40,000 (-36.4%), from €110,000 to €70,000
- Tangible fixed assets -€14,838
down €14,838 (-33.6%), from €44,163 to €29,325
- Deferred charges and accrued income +€6,029
up €6,029 (+102%), from €5,916 to €11,945
- Stocks and contracts +€4,103
up €4,103 (+139%), from €2,952 to €7,056
- Other debts +€49,990
up €49,990 (+793%), from €6,305 to €56,295
- Accrued charges and deferred income -€22,500
no longer reported in 2025 (was €22,500)
- Trade debts +€12,753
up €12,753 (+205%), from €6,229 to €18,982
- Debts after one year -€12,254
down €12,254 (-70.4%), from €17,407 to €5,154
- Tax, wage and social debts -€8,693
down €8,693 (-33.0%), from €26,359 to €17,666
- Gross operating margin -€59,227
down €59,227 (-48.9%), from €121,062 to €61,835
- Taxes -€10,394
down €10,394 (-50.1%), from €20,740 to €10,345
- Financial income +€2,015
up €2,015 (+68.7%), from €2,933 to €4,948
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 | €331,706 | €350,321 | +€18,614 | +5.6% |
| Fixed assets | 21/28 | €157,807 | €100,969 | -€56,838 | -36.0% |
| Intangible fixed assets | 21 | €3,644 | €1,644 | -€2,000 | -54.9% |
| Tangible fixed assets | 22/27 | €44,163 | €29,325 | -€14,838 | -33.6% |
| Land and buildings | 22 | €13,881 | €12,034 | -€1,847 | -13.3% |
| Plant, machinery and equipment | 23 | €14,153 | €7,890 | -€6,262 | -44.2% |
| Furniture and vehicles | 24 | €16,129 | €9,401 | -€6,728 | -41.7% |
| Financial fixed assets | 28 | €110,000 | €70,000 | -€40,000 | -36.4% |
| Current assets | 29/58 | €173,899 | €249,351 | +€75,452 | +43.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,952 | €7,056 | +€4,103 | +139% |
| Stocks | 30/36 | €2,952 | €7,056 | +€4,103 | +139% |
| Amounts receivable within one year | 40/41 | €6,899 | €5,877 | -€1,022 | -14.8% |
| Trade receivables | 40 | €657 | €562 | -€96 | -14.6% |
| Other amounts receivable | 41 | €6,241 | €5,315 | -€926 | -14.8% |
| Cash at bank and in hand | 54/58 | €108,132 | €174,474 | +€66,342 | +61.4% |
| Deferred charges and accrued income | 490/1 | €5,916 | €11,945 | +€6,029 | +102% |
| Total equity and liabilities | 10/49 | €331,706 | €350,321 | +€18,614 | +5.6% |
| Equity | 10/15 | €239,970 | €239,970 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €229,970 | €229,970 | = | 0.0% |
| Amounts payable | 17/49 | €91,737 | €110,351 | +€18,614 | +20.3% |
| Amounts payable after more than one year | 17 | €17,407 | €5,154 | -€12,254 | -70.4% |
| Financial debts | 170/4 | €17,407 | €5,154 | -€12,254 | -70.4% |
| Amounts payable within one year | 42/48 | €51,829 | €105,197 | +€53,368 | +103% |
| Current portion of amounts payable after more than one year | 42 | €12,936 | €12,254 | -€682 | -5.3% |
| Trade debts | 44 | €6,229 | €18,982 | +€12,753 | +205% |
| Suppliers | 440/4 | €6,229 | €18,982 | +€12,753 | +205% |
| Taxes, remuneration and social security | 45 | €26,359 | €17,666 | -€8,693 | -33.0% |
| Taxes | 450/3 | €26,359 | €17,666 | -€8,693 | -33.0% |
| Other amounts payable | 47/48 | €6,305 | €56,295 | +€49,990 | +793% |
| Accrued charges and deferred income | 492/3 | €22,500 | - | -€22,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,046 | €16,838 | -€208 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €96 | +€96 | |
| Other operating charges | 640/8 | €1,624 | €1,703 | +€79 | +4.9% |
| Gross operating margin | 9900 | €121,062 | €61,835 | -€59,227 | -48.9% |
| Operating profit (loss) | 9901 | €102,393 | €43,199 | -€59,194 | -57.8% |
| Financial income | 75/76B | €2,933 | €4,948 | +€2,015 | +68.7% |
| Recurring financial income | 75 | €2,933 | €4,948 | +€2,015 | +68.7% |
| Financial charges | 65/66B | €2,863 | €2,226 | -€637 | -22.2% |
| Recurring financial charges | 65 | €2,863 | €2,226 | -€637 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €102,462 | €45,921 | -€56,542 | -55.2% |
| Income taxes | 67/77 | €20,740 | €10,345 | -€10,394 | -50.1% |
| Profit (loss) for the period | 9904 | €81,723 | €35,576 | -€46,147 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,723 | €35,576 | -€46,147 | -56.5% |
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 14 October 2026 via checked.be.