DUJARDIN HOLDING: what changed
DUJARDIN HOLDING
Largest movements
- Financial fixed assets -€375,000
down €375,000 (-50.9%), from €736,136 to €361,136
- Cash +€311,415
up €311,415 (+4,499%), from €6,922 to €318,337
mainly Net result for the year (+€402,018) and Investment in fixed assets (net) (+€375,000)
- Current investments +€300,000
new in 2025: €300,000
- Receivables within one year +€24,767
up €24,767 (+15.3%), from €162,266 to €187,033
of which Other amounts receivable: +€39,493
- Reserves +€402,018
up €402,018 (+114%), from €351,721 to €753,739
of which Distributable reserves: +€402,018
- Other debts -€74,156
down €74,156 (-38.5%), from €192,462 to €118,306
- Debts after one year -€65,590
down €65,590 (-51.1%), from €128,449 to €62,859
- Provisions -€29,005
no longer reported in 2025 (was €29,005)
- Tax, wage and social debts +€28,433
up €28,433 (+196%), from €14,514 to €42,947
of which Taxes: +€26,433
- Financial income +€317,502
up €317,502 (+147%), from €215,320 to €532,822
of which Non-recurring financial income: +€475,000
- Gross operating margin -€59,169
down €59,169 (-666%), from -€8,880 to -€68,049
- Provisions -€28,526
down €28,526 (-5,959%), from -€479 to -€29,005
- Taxes +€26,396
up €26,396 (+185%), from €14,290 to €40,686
- Write-downs +€4,558
new in 2025: €4,558
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €917,039 | €1,166,688 | +€249,648 | +27.2% |
| Fixed assets | 21/28 | €741,741 | €361,136 | -€380,605 | -51.3% |
| Tangible fixed assets | 22/27 | €5,605 | - | -€5,605 | |
| Furniture and vehicles | 24 | €5,605 | - | -€5,605 | |
| Financial fixed assets | 28 | €736,136 | €361,136 | -€375,000 | -50.9% |
| Current assets | 29/58 | €175,298 | €805,552 | +€630,253 | +360% |
| Stocks and contracts in progress | 3 | €5,213 | - | -€5,213 | |
| Stocks | 30/36 | €5,213 | - | -€5,213 | |
| Amounts receivable within one year | 40/41 | €162,266 | €187,033 | +€24,767 | +15.3% |
| Trade receivables | 40 | €18,998 | €4,272 | -€14,726 | -77.5% |
| Other amounts receivable | 41 | €143,268 | €182,761 | +€39,493 | +27.6% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €6,922 | €318,337 | +€311,415 | +4,499% |
| Deferred charges and accrued income | 490/1 | €897 | €182 | -€716 | -79.7% |
| Total equity and liabilities | 10/49 | €917,039 | €1,166,688 | +€249,648 | +27.2% |
| Equity | 10/15 | €508,498 | €910,515 | +€402,018 | +79.1% |
| Contributions | 10/11 | €64,480 | €64,480 | = | 0.0% |
| Capital | 10 | €64,480 | €64,480 | = | 0.0% |
| Issued capital | 100 | €64,480 | €64,480 | = | 0.0% |
| Reserves | 13 | €351,721 | €753,739 | +€402,018 | +114% |
| Non-distributable reserves | 130/1 | €6,448 | €6,448 | = | 0.0% |
| Legal reserve | 130 | €6,448 | €6,448 | = | 0.0% |
| Distributable reserves | 133 | €345,273 | €747,291 | +€402,018 | +116% |
| Profit (loss) carried forward | 14 | €92,297 | €92,297 | = | 0.0% |
| Provisions and deferred taxes | 16 | €29,005 | - | -€29,005 | |
| Provisions for liabilities and charges | 160/5 | €29,005 | - | -€29,005 | |
| Other liabilities and charges | 164/5 | €29,005 | - | -€29,005 | |
| Amounts payable | 17/49 | €379,537 | €256,172 | -€123,364 | -32.5% |
| Amounts payable after more than one year | 17 | €128,449 | €62,859 | -€65,590 | -51.1% |
| Financial debts | 170/4 | €128,449 | €62,859 | -€65,590 | -51.1% |
| Amounts payable within one year | 42/48 | €247,159 | €193,313 | -€53,846 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €33,479 | €26,348 | -€7,131 | -21.3% |
| Trade debts | 44 | €6,703 | €5,711 | -€991 | -14.8% |
| Suppliers | 440/4 | €6,703 | €5,711 | -€991 | -14.8% |
| Taxes, remuneration and social security | 45 | €14,514 | €42,947 | +€28,433 | +196% |
| Taxes | 450/3 | €14,514 | €40,947 | +€26,433 | +182% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €192,462 | €118,306 | -€74,156 | -38.5% |
| Accrued charges and deferred income | 492/3 | €3,928 | - | -€3,928 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,909 | €5,605 | -€1,304 | -18.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,558 | +€4,558 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€479 | -€29,005 | -€28,526 | -5,959% |
| Other operating charges | 640/8 | €3,035 | €549 | -€2,486 | -81.9% |
| Gross operating margin | 9900 | -€8,880 | -€68,049 | -€59,169 | -666% |
| Operating profit (loss) | 9901 | -€18,345 | -€49,757 | -€31,412 | -171% |
| Financial income | 75/76B | €215,320 | €532,822 | +€317,502 | +147% |
| Recurring financial income | 75 | €215,320 | €57,822 | -€157,498 | -73.1% |
| Non-recurring financial income | 76B | - | €475,000 | +€475,000 | |
| Financial charges | 65/66B | €44,488 | €40,362 | -€4,126 | -9.3% |
| Recurring financial charges | 65 | €44,488 | €40,362 | -€4,126 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €152,487 | €442,704 | +€290,216 | +190% |
| Income taxes | 67/77 | €14,290 | €40,686 | +€26,396 | +185% |
| Profit (loss) for the period | 9904 | €138,198 | €402,018 | +€263,820 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €138,198 | €402,018 | +€263,820 | +191% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.