Beheer Deroo: 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.
Beheer Deroo
Largest movements
- Tangible fixed assets -€23,180
down €23,180 (-3.1%), from €739,768 to €716,588
- Trade debts -€63,582
down €63,582 (-99.2%), from €64,110 to €528
- Other debts +€59,217
up €59,217 (+6.6%), from €894,574 to €953,791
- Profit (loss) carried forward -€34,650
down €34,650 (-8.6%), from -€404,745 to -€439,395
- Gross operating margin +€23,239
up €23,239, from -€21,002 to €2,237
- Other operating charges -€19,792
down €19,792 (-59.2%), from €33,454 to €13,662
- Financial charges -€233
down €233 (-83.8%), from €278 to €45
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 | €760,968 | €726,216 | -€34,752 | -4.6% |
| Fixed assets | 21/28 | €739,768 | €716,588 | -€23,180 | -3.1% |
| Tangible fixed assets | 22/27 | €739,768 | €716,588 | -€23,180 | -3.1% |
| Land and buildings | 22 | €739,768 | €716,588 | -€23,180 | -3.1% |
| Current assets | 29/58 | €21,200 | €9,628 | -€11,572 | -54.6% |
| Amounts receivable within one year | 40/41 | €7,425 | €0 | -€7,425 | -100% |
| Trade receivables | 40 | €7,425 | €0 | -€7,425 | -100% |
| Cash at bank and in hand | 54/58 | €13,641 | €9,487 | -€4,154 | -30.5% |
| Deferred charges and accrued income | 490/1 | €134 | €142 | +€8 | +5.7% |
| Total equity and liabilities | 10/49 | €760,968 | €726,216 | -€34,752 | -4.6% |
| Equity | 10/15 | -€197,716 | -€232,366 | -€34,650 | -17.5% |
| Contributions | 10/11 | €204,542 | €204,542 | = | 0.0% |
| Reserves | 13 | €2,487 | €2,487 | = | 0.0% |
| Distributable reserves | 133 | €2,487 | €2,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€404,745 | -€439,395 | -€34,650 | -8.6% |
| Amounts payable | 17/49 | €958,684 | €958,582 | -€102 | 0.0% |
| Amounts payable within one year | 42/48 | €958,684 | €954,319 | -€4,365 | -0.5% |
| Trade debts | 44 | €64,110 | €528 | -€63,582 | -99.2% |
| Suppliers | 440/4 | €64,110 | €528 | -€63,582 | -99.2% |
| Other amounts payable | 47/48 | €894,574 | €953,791 | +€59,217 | +6.6% |
| Accrued charges and deferred income | 492/3 | - | €4,263 | +€4,263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,180 | €23,180 | = | 0.0% |
| Other operating charges | 640/8 | €33,454 | €13,662 | -€19,792 | -59.2% |
| Gross operating margin | 9900 | -€21,002 | €2,237 | +€23,239 | |
| Operating profit (loss) | 9901 | -€77,636 | -€34,605 | +€43,031 | +55.4% |
| Financial charges | 65/66B | €278 | €45 | -€233 | -83.8% |
| Recurring financial charges | 65 | €278 | €45 | -€233 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | -€77,913 | -€34,650 | +€43,264 | +55.5% |
| Profit (loss) for the period | 9904 | -€77,913 | -€34,650 | +€43,264 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,913 | -€34,650 | +€43,264 | +55.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.