DERANT: 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.
DERANT
Largest movements
- Tangible fixed assets -€15,221
down €15,221 (-37.8%), from €40,267 to €25,046
of which Plant, machinery and equipment: -€13,186
- Receivables within one year -€10,471
down €10,471 (-89.1%), from €11,753 to €1,281
- Intangible fixed assets -€3,500
down €3,500 (-100.0%), from €3,500 to €0
- Stocks and contracts -€1,167
down €1,167 (-16.7%), from €6,986 to €5,819
- Debts after one year +€24,579
up €24,579 (+1729.5%), from €1,421 to €26,000
- Tax, wage and social debts -€24,392
down €24,392 (-34.6%), from €70,526 to €46,134
of which Taxes: -€25,471
- Profit (loss) carried forward -€20,896
down €20,896 (-22.7%), from -€91,900 to -€112,796
- Current portion of long-term debt -€13,081
down €13,081 (-90.2%), from €14,502 to €1,421
- Short-term financial debts +€4,303
up €4,303 (+18.2%), from €23,634 to €27,937
- Taxes -€65,676
down €65,676 (-99.5%), from €66,015 to €340
- Gross operating margin -€26,415
down €26,415 (-28.9%), from €91,276 to €64,861
- Staff costs +€8,865
up €8,865 (+17.2%), from €51,504 to €60,368
- Financial charges -€2,514
down €2,514 (-33.7%), from €7,459 to €4,944
- Other operating charges -€1,167
down €1,167 (-44.9%), from €2,598 to €1,430
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 | €65,972 | €35,615 | -€30,357 | -46.0% |
| Fixed assets | 21/28 | €43,767 | €25,046 | -€18,721 | -42.8% |
| Intangible fixed assets | 21 | €3,500 | €0 | -€3,500 | -100.0% |
| Tangible fixed assets | 22/27 | €40,267 | €25,046 | -€15,221 | -37.8% |
| Land and buildings | 22 | €2,760 | €2,141 | -€619 | -22.4% |
| Plant, machinery and equipment | 23 | €33,311 | €20,126 | -€13,186 | -39.6% |
| Furniture and vehicles | 24 | €4,196 | €2,779 | -€1,417 | -33.8% |
| Current assets | 29/58 | €22,205 | €10,569 | -€11,636 | -52.4% |
| Stocks and contracts in progress | 3 | €6,986 | €5,819 | -€1,167 | -16.7% |
| Stocks | 30/36 | €6,986 | €5,819 | -€1,167 | -16.7% |
| Amounts receivable within one year | 40/41 | €11,753 | €1,281 | -€10,471 | -89.1% |
| Other amounts receivable | 41 | €11,753 | €1,281 | -€10,471 | -89.1% |
| Cash at bank and in hand | 54/58 | €409 | €369 | -€40 | -9.7% |
| Deferred charges and accrued income | 490/1 | €3,058 | €3,099 | +€42 | +1.4% |
| Total equity and liabilities | 10/49 | €65,972 | €35,615 | -€30,357 | -46.0% |
| Equity | 10/15 | -€61,740 | -€82,636 | -€20,896 | -33.8% |
| Contributions | 10/11 | €16,800 | €16,800 | = | 0.0% |
| Reserves | 13 | €13,360 | €13,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,500 | €11,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,900 | -€112,796 | -€20,896 | -22.7% |
| Amounts payable | 17/49 | €127,712 | €118,251 | -€9,461 | -7.4% |
| Amounts payable after more than one year | 17 | €1,421 | €26,000 | +€24,579 | +1729.5% |
| Financial debts | 170/4 | €1,421 | €26,000 | +€24,579 | +1729.5% |
| Amounts payable within one year | 42/48 | €125,902 | €91,292 | -€34,610 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €14,502 | €1,421 | -€13,081 | -90.2% |
| Financial debts | 43 | €23,634 | €27,937 | +€4,303 | +18.2% |
| Credit institutions | 430/8 | €23,634 | €27,937 | +€4,303 | +18.2% |
| Trade debts | 44 | €17,240 | €15,654 | -€1,586 | -9.2% |
| Suppliers | 440/4 | €17,240 | €15,654 | -€1,586 | -9.2% |
| Taxes, remuneration and social security | 45 | €70,526 | €46,134 | -€24,392 | -34.6% |
| Taxes | 450/3 | €68,773 | €43,303 | -€25,471 | -37.0% |
| Remuneration and social security | 454/9 | €1,753 | €2,832 | +€1,079 | +61.5% |
| Other amounts payable | 47/48 | - | €146 | +€146 | |
| Accrued charges and deferred income | 492/3 | €389 | €959 | +€570 | +146.5% |
| Non-recurring operating income | 76A | €12,323 | €0 | -€12,323 | -100.0% |
| Remuneration, social security and pensions | 62 | €51,504 | €60,368 | +€8,865 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,622 | €18,721 | -€901 | -4.6% |
| Other operating charges | 640/8 | €2,598 | €1,430 | -€1,167 | -44.9% |
| Gross operating margin | 9900 | €91,276 | €64,861 | -€26,415 | -28.9% |
| Operating profit (loss) | 9901 | €17,553 | -€15,659 | -€33,212 | |
| Financial income | 75/76B | €720 | €47 | -€673 | -93.5% |
| Recurring financial income | 75 | €720 | €47 | -€673 | -93.5% |
| Financial charges | 65/66B | €7,459 | €4,944 | -€2,514 | -33.7% |
| Recurring financial charges | 65 | €7,459 | €4,944 | -€2,514 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €10,814 | -€20,556 | -€31,371 | |
| Income taxes | 67/77 | €66,015 | €340 | -€65,676 | -99.5% |
| Profit (loss) for the period | 9904 | -€55,201 | -€20,896 | +€34,305 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,201 | -€20,896 | +€34,305 | +62.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.