DERASSE ERIC: 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.
DERASSE ERIC
Largest movements
- Cash +€639,581
up €639,581 (+280.8%), from €227,749 to €867,330
mainly Other debts (+€685,345) and Depreciation (+€12,244)
- Other debts +€685,345
up €685,345 (+224.8%), from €304,822 to €990,167
- Profit (loss) carried forward -€35,610
down €35,610 (-1.8%), from €2.0m to €1.9m
- Other operating charges -€9,455
down €9,455 (-77.0%), from €12,272 to €2,817
- Financial charges +€2,882
up €2,882 (+49.6%), from €5,811 to €8,693
- Gross operating margin +€1,850
up €1,850 (+9.5%), from -€19,455 to -€17,605
- Depreciation +€356
up €356 (+3.0%), from €11,888 to €12,244
- Financial income -€267
down €267 (-4.4%), from €6,016 to €5,749
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 | €2,493,793 | €3,143,529 | +€649,736 | +26.1% |
| Fixed assets | 21/28 | €295,762 | €285,336 | -€10,427 | -3.5% |
| Tangible fixed assets | 22/27 | €295,762 | €285,336 | -€10,427 | -3.5% |
| Land and buildings | 22 | €276,244 | €267,564 | -€8,679 | -3.1% |
| Plant, machinery and equipment | 23 | €19,519 | €17,771 | -€1,748 | -9.0% |
| Current assets | 29/58 | €2,198,031 | €2,858,193 | +€660,162 | +30.0% |
| Amounts receivable within one year | 40/41 | €12,552 | €12,552 | = | 0.0% |
| Other amounts receivable | 41 | €12,552 | €12,552 | = | 0.0% |
| Current investments | 50/53 | €1,957,730 | €1,978,312 | +€20,582 | +1.1% |
| Cash at bank and in hand | 54/58 | €227,749 | €867,330 | +€639,581 | +280.8% |
| Total equity and liabilities | 10/49 | €2,493,793 | €3,143,529 | +€649,736 | +26.1% |
| Equity | 10/15 | €2,000,764 | €1,965,155 | -€35,610 | -1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | - | -€20,000 | |
| Share premium | 1100/10 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,950,764 | €1,915,155 | -€35,610 | -1.8% |
| Provisions and deferred taxes | 16 | €187,875 | €187,875 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €187,875 | €187,875 | = | 0.0% |
| Pensions and similar obligations | 160 | €187,875 | €187,875 | = | 0.0% |
| Amounts payable | 17/49 | €305,154 | €990,499 | +€685,345 | +224.6% |
| Amounts payable within one year | 42/48 | €305,154 | €990,499 | +€685,345 | +224.6% |
| Trade debts | 44 | €332 | €332 | = | 0.0% |
| Suppliers | 440/4 | €332 | €332 | = | 0.0% |
| Other amounts payable | 47/48 | €304,822 | €990,167 | +€685,345 | +224.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,888 | €12,244 | +€356 | +3.0% |
| Other operating charges | 640/8 | €12,272 | €2,817 | -€9,455 | -77.0% |
| Gross operating margin | 9900 | -€19,455 | -€17,605 | +€1,850 | +9.5% |
| Operating profit (loss) | 9901 | -€43,615 | -€32,665 | +€10,950 | +25.1% |
| Financial income | 75/76B | €6,016 | €5,749 | -€267 | -4.4% |
| Recurring financial income | 75 | €6,016 | €5,749 | -€267 | -4.4% |
| Financial charges | 65/66B | €5,811 | €8,693 | +€2,882 | +49.6% |
| Recurring financial charges | 65 | €5,811 | €8,693 | +€2,882 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | -€43,411 | -€35,610 | +€7,802 | +18.0% |
| Income taxes | 67/77 | -€14 | - | +€14 | |
| Profit (loss) for the period | 9904 | -€43,397 | -€35,610 | +€7,788 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,397 | -€35,610 | +€7,788 | +17.9% |
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.