DeJuRo: 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.
DeJuRo
Largest movements
- Cash +€14,606
up €14,606 (+52.5%), from €27,823 to €42,430
mainly Net result for the year (+€6,761) and Receivables within one year (+€5,963)
- Receivables within one year -€5,963
down €5,963 (-32.1%), from €18,600 to €12,637
of which Trade receivables: -€7,881
- Tangible fixed assets -€2,258
down €2,258 (-100.0%), from €2,258 to €0
- Reserves +€5,928
new in 2025: €5,928
- Tax, wage and social debts +€611
up €611 (+14.2%), from €4,316 to €4,927
- Gross operating margin -€34,854
down €34,854 (-72.0%), from €48,386 to €13,532
- Taxes -€5,874
down €5,874 (-61.0%), from €9,638 to €3,763
- Depreciation -€1,707
down €1,707 (-43.1%), from €3,966 to €2,258
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 | €48,681 | €55,066 | +€6,385 | +13.1% |
| Fixed assets | 21/28 | €2,258 | €0 | -€2,258 | -100.0% |
| Tangible fixed assets | 22/27 | €2,258 | €0 | -€2,258 | -100.0% |
| Furniture and vehicles | 24 | €2,258 | €0 | -€2,258 | -100.0% |
| Current assets | 29/58 | €46,423 | €55,066 | +€8,643 | +18.6% |
| Amounts receivable within one year | 40/41 | €18,600 | €12,637 | -€5,963 | -32.1% |
| Trade receivables | 40 | €15,974 | €8,094 | -€7,881 | -49.3% |
| Other amounts receivable | 41 | €2,625 | €4,543 | +€1,918 | +73.0% |
| Cash at bank and in hand | 54/58 | €27,823 | €42,430 | +€14,606 | +52.5% |
| Total equity and liabilities | 10/49 | €48,681 | €55,066 | +€6,385 | +13.1% |
| Equity | 10/15 | €35,627 | €41,555 | +€5,928 | +16.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €5,928 | +€5,928 | |
| Distributable reserves | 133 | - | €5,928 | +€5,928 | |
| Profit (loss) carried forward | 14 | €32,627 | €32,627 | = | 0.0% |
| Amounts payable | 17/49 | €13,054 | €13,512 | +€458 | +3.5% |
| Amounts payable within one year | 42/48 | €13,054 | €13,512 | +€458 | +3.5% |
| Trade debts | 44 | €7,905 | €7,473 | -€432 | -5.5% |
| Suppliers | 440/4 | €7,905 | €7,473 | -€432 | -5.5% |
| Advances received on contracts in progress | 46 | - | €278 | +€278 | |
| Taxes, remuneration and social security | 45 | €4,316 | €4,927 | +€611 | +14.2% |
| Taxes | 450/3 | €4,316 | €4,927 | +€611 | +14.2% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,966 | €2,258 | -€1,707 | -43.1% |
| Other operating charges | 640/8 | €1,267 | €796 | -€470 | -37.1% |
| Gross operating margin | 9900 | €48,386 | €13,532 | -€34,854 | -72.0% |
| Operating profit (loss) | 9901 | €43,154 | €10,477 | -€32,677 | -75.7% |
| Financial income | 75/76B | - | €87 | +€87 | |
| Recurring financial income | 75 | - | €87 | +€87 | |
| Financial charges | 65/66B | €57 | €40 | -€16 | -28.5% |
| Recurring financial charges | 65 | €57 | €40 | -€16 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €43,098 | €10,524 | -€32,574 | -75.6% |
| Income taxes | 67/77 | €9,638 | €3,763 | -€5,874 | -61.0% |
| Profit (loss) for the period | 9904 | €33,460 | €6,761 | -€26,700 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,460 | €6,761 | -€26,700 | -79.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.