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DERAEVE: 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.

What changed

DERAEVE

BE 0508.800.731
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.0m
2024 · -€3,075+€2.0m
Equity
€2.2m
2024 · €128,590+€2.0m
Cash
€74,126
2024 · €65,283+€8,844
Balance sheet total
€2.4m
2024 · €128,590+€2.2m

Largest movements

2024 to 2025
Assets
  • Current investments +€2.3m

    new in 2025: €2.3m

  • Financial fixed assets -€63,307

    down €63,307 (-100.0%), from €63,307 to €0

Equity and liabilities
  • Reserves +€2.0m

    up €2.0m (+2363.0%), from €86,294 to €2.1m

  • Tax, wage and social debts +€203,303

    up €203,303, from €0 to €203,303

Income statement
  • Gross operating margin +€1.8m

    up €1.8m, from -€2,033 to €1.8m

  • Financial income +€403,068

    up €403,068, from €0 to €403,068

  • Taxes +€204,223

    up €204,223, from €0 to €204,223

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€3,075
Gross operating margin +€1.8m
Other operating charges +€475
Financial income +€403,068
Taxes -€204,223
Result 2025 €2.0m

Cash bridge derived

cash 2024 to 2025

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.

From operations +€2.2m
Investment -€2.2m
Financing €0
Cash 2024 €65,283
Net result for the year +€2.0m
Tax, wage and social debts +€203,303
Investment in fixed assets (net) +€63,307
Current investments -€2.3m
Cash 2025 €74,126
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €128,590 €2,374,126 +€2.2m +1746.3%
Fixed assets 21/28 €63,307 €0 -€63,307 -100.0%
Financial fixed assets 28 €63,307 €0 -€63,307 -100.0%
Current assets 29/58 €65,283 €2,374,126 +€2.3m +3536.7%
Current investments 50/53 - €2,300,000 +€2.3m
Cash at bank and in hand 54/58 €65,283 €74,126 +€8,844 +13.5%
Total equity and liabilities 10/49 €128,590 €2,374,126 +€2.2m +1746.3%
Equity 10/15 €128,590 €2,170,824 +€2.0m +1588.2%
Contributions 10/11 €45,370 €45,370 = 0.0%
Reserves 13 €86,294 €2,125,453 +€2.0m +2363.0%
Distributable reserves 133 €86,294 €2,125,453 +€2.0m +2363.0%
Profit (loss) carried forward 14 -€3,075 €0 +€3,075
Amounts payable 17/49 €0 €203,303 +€203,303
Amounts payable within one year 42/48 €0 €203,303 +€203,303
Trade debts 44 €0 - =
Suppliers 440/4 €0 - =
Taxes, remuneration and social security 45 €0 €203,303 +€203,303
Taxes 450/3 €0 €203,303 +€203,303
Non-recurring operating income 76A - €1,846,543 +€1.8m
Other operating charges 640/8 €1,018 €544 -€475 -46.6%
Gross operating margin 9900 -€2,033 €1,843,957 +€1.8m
Operating profit (loss) 9901 -€3,051 €1,843,413 +€1.8m
Financial income 75/76B €0 €403,068 +€403,068
Recurring financial income 75 €0 €403,068 +€403,068
Financial charges 65/66B €24 €24 = 0.0%
Recurring financial charges 65 €24 €24 = 0.0%
Profit (loss) for the period before taxes 9903 -€3,075 €2,246,457 +€2.2m
Income taxes 67/77 €0 €204,223 +€204,223
Profit (loss) for the period 9904 -€3,075 €2,042,234 +€2.0m
Profit (loss) for the period to be appropriated 9905 -€3,075 €2,042,234 +€2.0m

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.