STAN DEJONGHE: 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.
STAN DEJONGHE
Largest movements
- Tangible fixed assets +€90,720
up €90,720 (+197.1%), from €46,024 to €136,744
of which Land and buildings: +€94,605
- Cash -€49,669
down €49,669 (-70.8%), from €70,104 to €20,435
mainly Investment in fixed assets (net) (-€99,088) and Tax, wage and social debts (-€32,041)
- Receivables within one year -€16,884
down €16,884 (-18.2%), from €92,550 to €75,666
- Reserves +€39,477
up €39,477 (+28.0%), from €141,062 to €180,539
- Tax, wage and social debts -€32,041
down €32,041 (-80.2%), from €39,946 to €7,905
of which Taxes: -€32,130
- Trade debts +€12,751
up €12,751 (+54.9%), from €23,215 to €35,967
- Other debts +€4,133
up €4,133 (+76.2%), from €5,427 to €9,560
- Gross operating margin -€72,096
down €72,096 (-55.8%), from €129,101 to €57,005
- Taxes -€17,437
down €17,437 (-67.7%), from €25,770 to €8,333
- Depreciation +€5,614
up €5,614 (+203.8%), from €2,754 to €8,368
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 | €210,650 | €234,971 | +€24,322 | +11.5% |
| Fixed assets | 21/28 | €46,024 | €136,744 | +€90,720 | +197.1% |
| Tangible fixed assets | 22/27 | €46,024 | €136,744 | +€90,720 | +197.1% |
| Land and buildings | 22 | €29,997 | €124,602 | +€94,605 | +315.4% |
| Plant, machinery and equipment | 23 | €14,177 | €10,793 | -€3,385 | -23.9% |
| Furniture and vehicles | 24 | €1,849 | €1,349 | -€500 | -27.0% |
| Current assets | 29/58 | €164,626 | €98,227 | -€66,399 | -40.3% |
| Amounts receivable within one year | 40/41 | €92,550 | €75,666 | -€16,884 | -18.2% |
| Trade receivables | 40 | €92,550 | €75,666 | -€16,884 | -18.2% |
| Cash at bank and in hand | 54/58 | €70,104 | €20,435 | -€49,669 | -70.8% |
| Deferred charges and accrued income | 490/1 | €1,971 | €2,126 | +€154 | +7.8% |
| Total equity and liabilities | 10/49 | €210,650 | €234,971 | +€24,322 | +11.5% |
| Equity | 10/15 | €142,062 | €181,539 | +€39,477 | +27.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €141,062 | €180,539 | +€39,477 | +28.0% |
| Distributable reserves | 133 | €141,062 | €180,539 | +€39,477 | +28.0% |
| Amounts payable | 17/49 | €68,588 | €53,432 | -€15,156 | -22.1% |
| Amounts payable within one year | 42/48 | €68,588 | €53,432 | -€15,156 | -22.1% |
| Trade debts | 44 | €23,215 | €35,967 | +€12,751 | +54.9% |
| Suppliers | 440/4 | €23,215 | €35,967 | +€12,751 | +54.9% |
| Taxes, remuneration and social security | 45 | €39,946 | €7,905 | -€32,041 | -80.2% |
| Taxes | 450/3 | €38,446 | €6,316 | -€32,130 | -83.6% |
| Remuneration and social security | 454/9 | €1,500 | €1,590 | +€90 | +6.0% |
| Other amounts payable | 47/48 | €5,427 | €9,560 | +€4,133 | +76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,754 | €8,368 | +€5,614 | +203.8% |
| Other operating charges | 640/8 | €898 | €997 | +€99 | +11.1% |
| Gross operating margin | 9900 | €129,101 | €57,005 | -€72,096 | -55.8% |
| Operating profit (loss) | 9901 | €125,449 | €47,640 | -€77,809 | -62.0% |
| Financial income | 75/76B | €885 | €1,302 | +€417 | +47.1% |
| Recurring financial income | 75 | €885 | €1,302 | +€417 | +47.1% |
| Financial charges | 65/66B | €719 | €1,132 | +€412 | +57.3% |
| Recurring financial charges | 65 | €719 | €1,132 | +€412 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | €125,615 | €47,810 | -€77,805 | -61.9% |
| Income taxes | 67/77 | €25,770 | €8,333 | -€17,437 | -67.7% |
| Profit (loss) for the period | 9904 | €99,845 | €39,477 | -€60,367 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,845 | €39,477 | -€60,367 | -60.5% |
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 9 October 2026 via checked.be.