DERAILLEUR: 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.
DERAILLEUR
Largest movements
- Receivables within one year +€1,769
up €1,769 (+84.2%), from €2,100 to €3,869
- Cash +€1,194
up €1,194 (+2.1%), from €58,095 to €59,289
mainly Tax, wage and social debts (+€3,415) and Other debts (+€1,434)
- Profit (loss) carried forward -€3,437
down €3,437 (-7.1%), from €48,452 to €45,015
- Tax, wage and social debts +€3,415
up €3,415 (+135.6%), from €2,518 to €5,933
of which Remuneration and social security: +€2,617
- Other debts +€1,434
up €1,434 (+201.8%), from €711 to €2,145
- Trade debts +€1,240
up €1,240 (+101.2%), from €1,225 to €2,465
- Gross operating margin +€9,596
up €9,596 (+79.0%), from -€12,140 to -€2,544
- Depreciation +€194
up €194 (+165.1%), from €117 to €311
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 | €62,906 | €65,558 | +€2,652 | +4.2% |
| Fixed assets | 21/28 | €2,711 | €2,400 | -€311 | -11.5% |
| Tangible fixed assets | 22/27 | €311 | - | -€311 | |
| Plant, machinery and equipment | 23 | €311 | - | -€311 | |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €60,195 | €63,158 | +€2,963 | +4.9% |
| Amounts receivable within one year | 40/41 | €2,100 | €3,869 | +€1,769 | +84.2% |
| Trade receivables | 40 | €2,100 | €3,869 | +€1,769 | +84.2% |
| Cash at bank and in hand | 54/58 | €58,095 | €59,289 | +€1,194 | +2.1% |
| Total equity and liabilities | 10/49 | €62,906 | €65,558 | +€2,652 | +4.2% |
| Equity | 10/15 | €58,452 | €55,015 | -€3,437 | -5.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,452 | €45,015 | -€3,437 | -7.1% |
| Amounts payable | 17/49 | €4,454 | €10,543 | +€6,089 | +136.7% |
| Amounts payable within one year | 42/48 | €4,454 | €10,543 | +€6,089 | +136.7% |
| Trade debts | 44 | €1,225 | €2,465 | +€1,240 | +101.2% |
| Suppliers | 440/4 | €1,225 | €2,465 | +€1,240 | +101.2% |
| Taxes, remuneration and social security | 45 | €2,518 | €5,933 | +€3,415 | +135.6% |
| Taxes | 450/3 | €2,518 | €3,316 | +€798 | +31.7% |
| Remuneration and social security | 454/9 | - | €2,617 | +€2,617 | |
| Other amounts payable | 47/48 | €711 | €2,145 | +€1,434 | +201.8% |
| Non-recurring operating income | 76A | - | €104 | +€104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117 | €311 | +€194 | +165.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€12,140 | -€2,544 | +€9,596 | +79.0% |
| Operating profit (loss) | 9901 | -€12,645 | -€3,255 | +€9,390 | +74.3% |
| Financial income | 75/76B | €80 | - | -€80 | |
| Recurring financial income | 75 | €80 | - | -€80 | |
| Financial charges | 65/66B | €125 | €182 | +€58 | +46.3% |
| Recurring financial charges | 65 | €125 | €182 | +€58 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,690 | -€3,437 | +€9,253 | +72.9% |
| Profit (loss) for the period | 9904 | -€12,690 | -€3,437 | +€9,253 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,690 | -€3,437 | +€9,253 | +72.9% |
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 6 October 2026 via checked.be.