DEDRAS: 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.
DEDRAS
Largest movements
- Tangible fixed assets -€14,262
down €14,262 (-56.6%), from €25,184 to €10,922
of which Furniture and vehicles: -€12,580
- Receivables within one year +€4,270
up €4,270 (+5.4%), from €79,229 to €83,499
of which Other amounts receivable: +€2,325
- Cash -€2,502
down €2,502 (-61.6%), from €4,062 to €1,560
mainly Current portion of long-term debt (-€7,913) and Debts after one year (-€5,735)
- Current portion of long-term debt -€7,913
down €7,913 (-58.0%), from €13,648 to €5,735
- Debts after one year -€5,735
no longer reported in 2025 (was €5,735)
- Gross operating margin -€11,250
down €11,250 (-41.5%), from €27,083 to €15,833
- Taxes -€2,910
down €2,910 (-80.3%), from €3,626 to €716
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 | €108,475 | €95,981 | -€12,494 | -11.5% |
| Fixed assets | 21/28 | €25,184 | €10,922 | -€14,262 | -56.6% |
| Tangible fixed assets | 22/27 | €25,184 | €10,922 | -€14,262 | -56.6% |
| Land and buildings | 22 | €8,411 | €6,729 | -€1,682 | -20.0% |
| Furniture and vehicles | 24 | €16,773 | €4,193 | -€12,580 | -75.0% |
| Current assets | 29/58 | €83,291 | €85,059 | +€1,768 | +2.1% |
| Amounts receivable within one year | 40/41 | €79,229 | €83,499 | +€4,270 | +5.4% |
| Trade receivables | 40 | €15,037 | €16,982 | +€1,945 | +12.9% |
| Other amounts receivable | 41 | €64,192 | €66,517 | +€2,325 | +3.6% |
| Cash at bank and in hand | 54/58 | €4,062 | €1,560 | -€2,502 | -61.6% |
| Total equity and liabilities | 10/49 | €108,475 | €95,981 | -€12,494 | -11.5% |
| Equity | 10/15 | €84,699 | €85,072 | +€374 | +0.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Capital | 10 | €6,205 | €6,205 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €76,760 | €77,130 | +€370 | +0.5% |
| Non-distributable reserves | 130/1 | €76,760 | €77,130 | +€370 | +0.5% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €74,900 | €75,270 | +€370 | +0.5% |
| Profit (loss) carried forward | 14 | €1,733 | €1,737 | +€4 | +0.2% |
| Amounts payable | 17/49 | €23,777 | €10,909 | -€12,867 | -54.1% |
| Amounts payable after more than one year | 17 | €5,735 | - | -€5,735 | |
| Financial debts | 170/4 | €5,735 | - | -€5,735 | |
| Amounts payable within one year | 42/48 | €18,041 | €10,909 | -€7,132 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €13,648 | €5,735 | -€7,913 | -58.0% |
| Trade debts | 44 | €2,081 | €2,005 | -€76 | -3.7% |
| Suppliers | 440/4 | €2,081 | €2,005 | -€76 | -3.7% |
| Taxes, remuneration and social security | 45 | €2,312 | €3,169 | +€857 | +37.0% |
| Taxes | 450/3 | €1,986 | €2,843 | +€858 | +43.2% |
| Remuneration and social security | 454/9 | €327 | €326 | -€1 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,262 | €14,262 | = | 0.0% |
| Other operating charges | 640/8 | €300 | €148 | -€152 | -50.7% |
| Gross operating margin | 9900 | €27,083 | €15,833 | -€11,250 | -41.5% |
| Operating profit (loss) | 9901 | €12,521 | €1,424 | -€11,098 | -88.6% |
| Financial income | 75/76B | €5 | €11 | +€6 | +112.2% |
| Recurring financial income | 75 | €5 | €11 | +€6 | +112.2% |
| Financial charges | 65/66B | €481 | €345 | -€136 | -28.3% |
| Recurring financial charges | 65 | €481 | €345 | -€136 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €12,045 | €1,090 | -€10,956 | -91.0% |
| Income taxes | 67/77 | €3,626 | €716 | -€2,910 | -80.3% |
| Profit (loss) for the period | 9904 | €8,420 | €374 | -€8,046 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,420 | €374 | -€8,046 | -95.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.