Derabo: 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.
Derabo
Largest movements
- Receivables within one year +€6,752
up €6,752 (+5.9%), from €115,161 to €121,914
of which Trade receivables: +€15,339
- Cash +€4,327
up €4,327 (+12.9%), from €33,558 to €37,885
mainly Net result for the year (+€30,128) and Depreciation (+€8,292)
- Tangible fixed assets -€3,252
down €3,252 (-5.4%), from €60,699 to €57,447
of which Land and buildings: -€5,732
- Debts after one year -€17,653
down €17,653 (-69.0%), from €25,575 to €7,923
- Reserves +€16,135
up €16,135 (+28.5%), from €56,533 to €72,668
- Trade debts -€8,128
down €8,128 (-10.2%), from €79,847 to €71,719
- Other debts +€7,913
up €7,913 (+89.8%), from €8,808 to €16,722
- Tax, wage and social debts +€7,213
up €7,213 (+625%), from €1,155 to €8,368
- Gross operating margin +€13,299
up €13,299 (+29.8%), from €44,616 to €57,915
- Taxes +€5,465
up €5,465 (+56.6%), from €9,663 to €15,128
- Depreciation -€4,751
down €4,751 (-36.4%), from €13,043 to €8,292
- Other operating charges +€646
up €646 (+46.4%), from €1,392 to €2,038
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 | €263,817 | €269,783 | +€5,966 | +2.3% |
| Fixed assets | 21/28 | €60,699 | €57,447 | -€3,252 | -5.4% |
| Tangible fixed assets | 22/27 | €60,699 | €57,447 | -€3,252 | -5.4% |
| Land and buildings | 22 | €54,265 | €48,533 | -€5,732 | -10.6% |
| Plant, machinery and equipment | 23 | €1,167 | €5,054 | +€3,887 | +333% |
| Furniture and vehicles | 24 | €2,366 | €1,426 | -€940 | -39.7% |
| Other tangible fixed assets | 26 | €2,900 | €2,433 | -€467 | -16.1% |
| Current assets | 29/58 | €203,118 | €212,336 | +€9,218 | +4.5% |
| Stocks and contracts in progress | 3 | €52,214 | €50,162 | -€2,052 | -3.9% |
| Stocks | 30/36 | €52,214 | €50,162 | -€2,052 | -3.9% |
| Amounts receivable within one year | 40/41 | €115,161 | €121,914 | +€6,752 | +5.9% |
| Trade receivables | 40 | €103,650 | €118,989 | +€15,339 | +14.8% |
| Other amounts receivable | 41 | €11,511 | €2,925 | -€8,587 | -74.6% |
| Cash at bank and in hand | 54/58 | €33,558 | €37,885 | +€4,327 | +12.9% |
| Deferred charges and accrued income | 490/1 | €2,185 | €2,376 | +€191 | +8.7% |
| Total equity and liabilities | 10/49 | €263,817 | €269,783 | +€5,966 | +2.3% |
| Equity | 10/15 | €131,264 | €147,399 | +€16,135 | +12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,533 | €72,668 | +€16,135 | +28.5% |
| Distributable reserves | 133 | €56,533 | €72,668 | +€16,135 | +28.5% |
| Profit (loss) carried forward | 14 | €68,531 | €68,531 | = | 0.0% |
| Amounts payable | 17/49 | €132,553 | €122,384 | -€10,169 | -7.7% |
| Amounts payable after more than one year | 17 | €25,575 | €7,923 | -€17,653 | -69.0% |
| Financial debts | 170/4 | €25,575 | €7,923 | -€17,653 | -69.0% |
| Amounts payable within one year | 42/48 | €106,977 | €114,461 | +€7,484 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €17,167 | €17,653 | +€486 | +2.8% |
| Trade debts | 44 | €79,847 | €71,719 | -€8,128 | -10.2% |
| Suppliers | 440/4 | €79,847 | €71,719 | -€8,128 | -10.2% |
| Taxes, remuneration and social security | 45 | €1,155 | €8,368 | +€7,213 | +625% |
| Taxes | 450/3 | €1,155 | €8,368 | +€7,213 | +625% |
| Other amounts payable | 47/48 | €8,808 | €16,722 | +€7,913 | +89.8% |
| Non-recurring operating income | 76A | - | €20,340 | +€20,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,043 | €8,292 | -€4,751 | -36.4% |
| Other operating charges | 640/8 | €1,392 | €2,038 | +€646 | +46.4% |
| Gross operating margin | 9900 | €44,616 | €57,915 | +€13,299 | +29.8% |
| Operating profit (loss) | 9901 | €30,181 | €47,585 | +€17,404 | +57.7% |
| Financial income | 75/76B | €347 | €0 | -€346 | -100.0% |
| Recurring financial income | 75 | €347 | €0 | -€346 | -100.0% |
| Financial charges | 65/66B | €2,852 | €2,329 | -€523 | -18.3% |
| Recurring financial charges | 65 | €2,852 | €2,329 | -€523 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €27,676 | €45,256 | +€17,580 | +63.5% |
| Income taxes | 67/77 | €9,663 | €15,128 | +€5,465 | +56.6% |
| Profit (loss) for the period | 9904 | €18,013 | €30,128 | +€12,115 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,013 | €30,128 | +€12,115 | +67.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.