STEVE DEJONCKHEERE: what changed
What changed
STEVE DEJONCKHEERE
NACE 43.310, Plastering work
filed annual accounts (NBB)
Net result for the year
€6,113
2024 · -€18,743+€24,856
Equity
€74,699
2024 · €68,586+€6,113
Cash
€13,785
2024 · €298+€13,487
Balance sheet total
€141,021
2024 · €145,535-€4,514
Largest movements
Assets
- Tangible fixed assets -€15,846
down €15,846 (-49.3%), from €32,128 to €16,281
of which Plant, machinery and equipment: -€11,892
- Cash +€13,487
up €13,487 (+4,527%), from €298 to €13,785
mainly Depreciation (+€18,648) and Stocks and contracts (+€8,057)
- Stocks and contracts -€8,057
down €8,057 (-17.1%), from €47,041 to €38,984
of which Contracts in progress: -€6,800
- Receivables within one year +€4,888
up €4,888 (+7.6%), from €64,001 to €68,889
of which Other amounts receivable: +€21,791
Equity and liabilities
- Profit (loss) carried forward +€6,113
up €6,113 (+18.3%), from -€33,483 to -€27,370
- Current portion of long-term debt -€4,411
down €4,411 (-100%), from €4,411 to €0
- Other debts -€4,026
down €4,026 (-24.4%), from €16,526 to €12,500
Income statement
- Gross operating margin +€57,755
up €57,755, from -€10,873 to €46,882
- Depreciation +€18,648
new in 2025: €18,648
- Write-downs +€12,028
new in 2025: €12,028
- Financial charges +€1,289
up €1,289 (+20.6%), from €6,271 to €7,560
- Other operating charges +€921
up €921 (+59.6%), from €1,546 to €2,466
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.
Result 2024
-€18,743
Gross operating margin
+€57,755
Depreciation
-€18,648
Write-downs
-€12,028
Other operating charges
-€921
Financial income
-€33
Financial charges
-€1,289
Taxes
+€18
Result 2025
€6,113
raises the resultlowers the result
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.
From operations
+€21,660
Investment
-€2,801
Financing
-€5,372
Cash 2024
€298
From operations (derived)
+€21,660
Net result for the year
+€6,113
Depreciation
+€18,648
Stocks and contracts
+€8,057
Receivables within one year
-€4,888
Deferred charges and accrued income
-€1,014
Trade debts
-€757
Tax, wage and social debts
-€472
Other debts
-€4,026
Investment (derived)
-€2,801
Investment in fixed assets (net)
-€2,801
Financing
-€5,372
Current portion of long-term debt
-€4,411
Short-term financial debts
-€960
Cash 2025
€13,785
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,535 | €141,021 | -€4,514 | -3.1% |
| Fixed assets | 21/28 | €32,358 | €16,511 | -€15,846 | -49.0% |
| Tangible fixed assets | 22/27 | €32,128 | €16,281 | -€15,846 | -49.3% |
| Plant, machinery and equipment | 23 | €15,868 | €3,977 | -€11,892 | -74.9% |
| Furniture and vehicles | 24 | €5,502 | €4,866 | -€636 | -11.6% |
| Other tangible fixed assets | 26 | €10,757 | €7,439 | -€3,318 | -30.8% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €113,178 | €124,510 | +€11,332 | +10.0% |
| Stocks and contracts in progress | 3 | €47,041 | €38,984 | -€8,057 | -17.1% |
| Stocks | 30/36 | €40,241 | €38,984 | -€1,257 | -3.1% |
| Contracts in progress | 37 | €6,800 | €0 | -€6,800 | -100% |
| Amounts receivable within one year | 40/41 | €64,001 | €68,889 | +€4,888 | +7.6% |
| Trade receivables | 40 | €61,144 | €44,241 | -€16,903 | -27.6% |
| Other amounts receivable | 41 | €2,857 | €24,648 | +€21,791 | +763% |
| Current investments | 50/53 | €1,500 | €1,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €298 | €13,785 | +€13,487 | +4,527% |
| Deferred charges and accrued income | 490/1 | €338 | €1,352 | +€1,014 | +300% |
| Total equity and liabilities | 10/49 | €145,535 | €141,021 | -€4,514 | -3.1% |
| Equity | 10/15 | €68,586 | €74,699 | +€6,113 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,468 | €83,468 | = | 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% |
| Distributable reserves | 133 | €81,608 | €81,608 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,483 | -€27,370 | +€6,113 | +18.3% |
| Amounts payable | 17/49 | €76,949 | €66,322 | -€10,627 | -13.8% |
| Amounts payable within one year | 42/48 | €76,949 | €66,322 | -€10,627 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €4,411 | €0 | -€4,411 | -100% |
| Financial debts | 43 | €39,956 | €38,996 | -€960 | -2.4% |
| Credit institutions | 430/8 | €39,956 | €38,996 | -€960 | -2.4% |
| Trade debts | 44 | €15,054 | €14,296 | -€757 | -5.0% |
| Suppliers | 440/4 | €15,054 | €14,296 | -€757 | -5.0% |
| Taxes, remuneration and social security | 45 | €1,002 | €530 | -€472 | -47.1% |
| Taxes | 450/3 | €1,002 | €530 | -€472 | -47.1% |
| Other amounts payable | 47/48 | €16,526 | €12,500 | -€4,026 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18,648 | +€18,648 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,028 | +€12,028 | |
| Other operating charges | 640/8 | €1,546 | €2,466 | +€921 | +59.6% |
| Gross operating margin | 9900 | -€10,873 | €46,882 | +€57,755 | |
| Operating profit (loss) | 9901 | -€12,418 | €13,741 | +€26,159 | |
| Financial income | 75/76B | €149 | €116 | -€33 | -21.9% |
| Recurring financial income | 75 | €149 | €116 | -€33 | -21.9% |
| Financial charges | 65/66B | €6,271 | €7,560 | +€1,289 | +20.6% |
| Recurring financial charges | 65 | €6,271 | €7,560 | +€1,289 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,541 | €6,297 | +€24,838 | |
| Income taxes | 67/77 | €202 | €184 | -€18 | -9.0% |
| Profit (loss) for the period | 9904 | -€18,743 | €6,113 | +€24,856 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,743 | €6,113 | +€24,856 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.