DERA BOUWONDERNEMING: what changed
What changed
DERA BOUWONDERNEMING
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
-€114,656
2024 · -€102,104-€12,552
Equity
€160,876
2024 · €275,532-€114,656
Cash
€60,189
2024 · €231,968-€171,779
Balance sheet total
€583,799
2024 · €687,449-€103,650
Largest movements
Assets
- Cash -€171,779
down €171,779 (-74.1%), from €231,968 to €60,189
mainly Short-term financial debts (-€195,000) and Stocks and contracts (-€138,820)
- Stocks and contracts +€138,820
up €138,820 (+57.9%), from €239,722 to €378,542
- Tangible fixed assets -€68,244
down €68,244 (-34.6%), from €197,131 to €128,887
Equity and liabilities
- Debts after one year +€217,351
up €217,351 (+215%), from €101,151 to €318,502
of which Other amounts payable: +€260,000
- Short-term financial debts -€195,000
down €195,000 (-100%), from €195,000 to €0
- Profit (loss) carried forward -€95,581
new in 2025: -€95,581
- Trade debts -€43,778
down €43,778 (-80.0%), from €54,742 to €10,964
- Other debts +€30,915
new in 2025: €30,915
Income statement
- Gross operating margin +€6,987
up €6,987 (+27.2%), from -€25,680 to -€18,692
- Financial charges +€6,735
up €6,735 (+40.3%), from €16,707 to €23,442
- Taxes -€5,797
down €5,797 (-95.1%), from €6,098 to €301
- Financial income -€4,741
down €4,741 (-88.9%), from €5,332 to €591
- Other operating charges -€3,292
down €3,292 (-41.9%), from €7,860 to €4,568
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
-€102,104
Gross operating margin
+€6,987
Depreciation
-€1,938
Other operating charges
+€3,292
Other operating items
-€15,216
Financial income
-€4,741
Financial charges
-€6,735
Taxes
+€5,797
Result 2025
-€114,656
raises the resultlowers the resultnot broken down further in the accounts
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
-€199,154
Investment
+€15,216
Financing
+€12,159
Cash 2024
€231,968
From operations (derived)
-€199,154
Net result for the year
-€114,656
Depreciation
+€53,029
Stocks and contracts
-€138,820
Receivables within one year
+€3,271
Deferred charges and accrued income
-€824
Trade debts
-€43,778
Tax, wage and social debts
-€4,630
Other debts
+€30,915
Accrued charges and deferred income
+€16,340
Investment (derived)
+€15,216
Investment in fixed assets (net)
+€15,216
Financing
+€12,159
Debts after one year
+€217,351
Current portion of long-term debt
-€10,192
Short-term financial debts
-€195,000
Cash 2025
€60,189
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €687,449 | €583,799 | -€103,650 | -15.1% |
| Fixed assets | 21/28 | €197,266 | €129,022 | -€68,244 | -34.6% |
| Tangible fixed assets | 22/27 | €197,131 | €128,887 | -€68,244 | -34.6% |
| Land and buildings | 22 | €12,500 | €12,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €64,101 | €41,196 | -€22,904 | -35.7% |
| Furniture and vehicles | 24 | €107,388 | €75,191 | -€32,198 | -30.0% |
| Other tangible fixed assets | 26 | €13,142 | €0 | -€13,142 | -100% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €490,183 | €454,777 | -€35,406 | -7.2% |
| Stocks and contracts in progress | 3 | €239,722 | €378,542 | +€138,820 | +57.9% |
| Stocks | 30/36 | €239,722 | €378,542 | +€138,820 | +57.9% |
| Amounts receivable within one year | 40/41 | €13,241 | €9,971 | -€3,271 | -24.7% |
| Trade receivables | 40 | €0 | €7,725 | +€7,725 | |
| Other amounts receivable | 41 | €13,241 | €2,245 | -€10,996 | -83.0% |
| Cash at bank and in hand | 54/58 | €231,968 | €60,189 | -€171,779 | -74.1% |
| Deferred charges and accrued income | 490/1 | €5,252 | €6,076 | +€824 | +15.7% |
| Total equity and liabilities | 10/49 | €687,449 | €583,799 | -€103,650 | -15.1% |
| Equity | 10/15 | €275,532 | €160,876 | -€114,656 | -41.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €256,982 | €237,907 | -€19,075 | -7.4% |
| Distributable reserves | 133 | €256,982 | €237,907 | -€19,075 | -7.4% |
| Profit (loss) carried forward | 14 | - | -€95,581 | -€95,581 | |
| Amounts payable | 17/49 | €411,917 | €422,923 | +€11,006 | +2.7% |
| Amounts payable after more than one year | 17 | €101,151 | €318,502 | +€217,351 | +215% |
| Financial debts | 170/4 | €101,151 | €58,502 | -€42,649 | -42.2% |
| Other amounts payable | 178/9 | - | €260,000 | +€260,000 | |
| Amounts payable within one year | 42/48 | €309,929 | €87,245 | -€222,685 | -71.9% |
| Current portion of amounts payable after more than one year | 42 | €52,841 | €42,649 | -€10,192 | -19.3% |
| Financial debts | 43 | €195,000 | €0 | -€195,000 | -100% |
| Credit institutions | 430/8 | €195,000 | €0 | -€195,000 | -100% |
| Trade debts | 44 | €54,742 | €10,964 | -€43,778 | -80.0% |
| Suppliers | 440/4 | €54,742 | €10,964 | -€43,778 | -80.0% |
| Taxes, remuneration and social security | 45 | €7,346 | €2,717 | -€4,630 | -63.0% |
| Taxes | 450/3 | €3,028 | €521 | -€2,506 | -82.8% |
| Remuneration and social security | 454/9 | €4,319 | €2,195 | -€2,123 | -49.2% |
| Other amounts payable | 47/48 | - | €30,915 | +€30,915 | |
| Accrued charges and deferred income | 492/3 | €837 | €17,177 | +€16,340 | +1,951% |
| Non-recurring operating income | 76A | €26,033 | €0 | -€26,033 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,091 | €53,029 | +€1,938 | +3.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €7,860 | €4,568 | -€3,292 | -41.9% |
| Non-recurring operating charges | 66A | €0 | €15,216 | +€15,216 | |
| Gross operating margin | 9900 | -€25,680 | -€18,692 | +€6,987 | +27.2% |
| Operating profit (loss) | 9901 | -€84,631 | -€91,504 | -€6,873 | -8.1% |
| Financial income | 75/76B | €5,332 | €591 | -€4,741 | -88.9% |
| Recurring financial income | 75 | €5,332 | €591 | -€4,741 | -88.9% |
| Financial charges | 65/66B | €16,707 | €23,442 | +€6,735 | +40.3% |
| Recurring financial charges | 65 | €16,707 | €23,442 | +€6,735 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | -€96,006 | -€114,355 | -€18,349 | -19.1% |
| Income taxes | 67/77 | €6,098 | €301 | -€5,797 | -95.1% |
| Profit (loss) for the period | 9904 | -€102,104 | -€114,656 | -€12,552 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€102,104 | -€114,656 | -€12,552 | -12.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.