DERAK: 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
DERAK
NACE 82.100, Office administrative and support services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€2,615
2023 · €215-€2,830
Equity
€208,550
2023 · €211,165-€2,615
Cash
€386
2023 · €853-€467
Balance sheet total
€1.4m
2023 · €1.5m-€71,682
Largest movements
Assets
- Receivables within one year -€65,060
down €65,060 (-18.1%), from €358,616 to €293,556
of which Trade receivables: -€66,150
Equity and liabilities
- Short-term financial debts -€189,112
down €189,112 (-60.7%), from €311,478 to €122,367
of which Credit institutions: -€201,845
- Debts after one year +€133,679
up €133,679 (+38.0%), from €352,113 to €485,792
- Other debts -€24,811
down €24,811 (-4.8%), from €511,742 to €486,931
Income statement
- Gross operating margin +€17,954
up €17,954 (+58.0%), from €30,980 to €48,934
- Financial charges +€11,652
up €11,652 (+127.1%), from €9,166 to €20,818
- Depreciation +€9,084
up €9,084 (+52.3%), from €17,373 to €26,458
From the 2023 result to the 2024 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 2023
€215
Gross operating margin
+€17,954
Depreciation
-€9,084
Other operating charges
-€147
Financial income
+€100
Financial charges
-€11,652
Result 2024
-€2,615
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€67,122
Investment
-€20,565
Financing
-€47,023
Cash 2023
€853
From operations (derived)
+€67,122
Net result for the year
-€2,615
Depreciation
+€26,458
Receivables within one year
+€65,060
Deferred charges and accrued income
+€263
Trade debts
-€2,166
Tax, wage and social debts
+€5,541
Other debts
-€24,811
Accrued charges and deferred income
-€607
Investment (derived)
-€20,565
Investment in fixed assets (net)
-€20,565
Financing
-€47,023
Debts after one year
+€133,679
Current portion of long-term debt
+€8,409
Short-term financial debts
-€189,112
Cash 2024
€386
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,472,455 | €1,400,773 | -€71,682 | -4.9% |
| Fixed assets | 21/28 | €1,105,291 | €1,099,398 | -€5,893 | -0.5% |
| Tangible fixed assets | 22/27 | €1,104,791 | €1,098,898 | -€5,893 | -0.5% |
| Land and buildings | 22 | €1,026,154 | €1,027,818 | +€1,663 | +0.2% |
| Plant, machinery and equipment | 23 | €42,541 | €37,270 | -€5,271 | -12.4% |
| Furniture and vehicles | 24 | €36,096 | €33,810 | -€2,286 | -6.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €367,164 | €301,374 | -€65,790 | -17.9% |
| Stocks and contracts in progress | 3 | €5,756 | €5,756 | = | 0.0% |
| Stocks | 30/36 | €5,756 | €5,756 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €358,616 | €293,556 | -€65,060 | -18.1% |
| Trade receivables | 40 | €358,616 | €292,467 | -€66,150 | -18.4% |
| Other amounts receivable | 41 | - | €1,090 | +€1,090 | |
| Cash at bank and in hand | 54/58 | €853 | €386 | -€467 | -54.7% |
| Deferred charges and accrued income | 490/1 | €1,939 | €1,676 | -€263 | -13.6% |
| Total equity and liabilities | 10/49 | €1,472,455 | €1,400,773 | -€71,682 | -4.9% |
| Equity | 10/15 | €211,165 | €208,550 | -€2,615 | -1.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Revaluation surpluses | 12 | €108,614 | €108,614 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,649 | -€56,264 | -€2,615 | -4.9% |
| Amounts payable | 17/49 | €1,261,290 | €1,192,222 | -€69,067 | -5.5% |
| Amounts payable after more than one year | 17 | €352,113 | €485,792 | +€133,679 | +38.0% |
| Financial debts | 170/4 | €352,113 | €485,792 | +€133,679 | +38.0% |
| Amounts payable within one year | 42/48 | €908,512 | €706,373 | -€202,139 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €20,951 | €29,360 | +€8,409 | +40.1% |
| Financial debts | 43 | €311,478 | €122,367 | -€189,112 | -60.7% |
| Credit institutions | 430/8 | €201,845 | - | -€201,845 | |
| Other loans | 439 | €109,633 | €122,367 | +€12,733 | +11.6% |
| Trade debts | 44 | €53,824 | €51,658 | -€2,166 | -4.0% |
| Suppliers | 440/4 | €53,824 | €51,658 | -€2,166 | -4.0% |
| Taxes, remuneration and social security | 45 | €10,517 | €16,058 | +€5,541 | +52.7% |
| Taxes | 450/3 | €10,517 | €16,058 | +€5,541 | +52.7% |
| Other amounts payable | 47/48 | €511,742 | €486,931 | -€24,811 | -4.8% |
| Accrued charges and deferred income | 492/3 | €665 | €57 | -€607 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,373 | €26,458 | +€9,084 | +52.3% |
| Other operating charges | 640/8 | €4,226 | €4,373 | +€147 | +3.5% |
| Gross operating margin | 9900 | €30,980 | €48,934 | +€17,954 | +58.0% |
| Operating profit (loss) | 9901 | €9,381 | €18,103 | +€8,722 | +93.0% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €9,166 | €20,818 | +€11,652 | +127.1% |
| Recurring financial charges | 65 | €9,166 | €20,818 | +€11,652 | +127.1% |
| Profit (loss) for the period before taxes | 9903 | €215 | -€2,615 | -€2,830 | |
| Profit (loss) for the period | 9904 | €215 | -€2,615 | -€2,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €215 | -€2,615 | -€2,830 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.