DERASUN: 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.
DERASUN
Largest movements
- Tangible fixed assets -€19,067
down €19,067 (-11.9%), from €160,152 to €141,086
of which Plant, machinery and equipment: -€12,989
- Receivables after one year +€3,500
up €3,500 (+3.1%), from €112,500 to €116,000
- Debts after one year -€21,159
down €21,159 (-23.9%), from €88,428 to €67,270
- Short-term financial debts +€13,610
up €13,610 (+100.1%), from €13,603 to €27,214
- Profit (loss) carried forward -€10,050
down €10,050 (-19.6%), from €51,154 to €41,103
- Trade debts +€8,053
up €8,053 (+271.0%), from €2,971 to €11,023
- Gross operating margin -€18,070
down €18,070 (-47.0%), from €38,435 to €20,364
- Depreciation -€1,711
down €1,711 (-7.1%), from €24,164 to €22,453
- Other operating charges +€1,349
up €1,349 (+67.6%), from €1,995 to €3,344
- Taxes -€740
no longer reported in 2024 (was €740)
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,684 | €324,095 | -€8,589 | -2.6% |
| Fixed assets | 21/28 | €160,152 | €141,086 | -€19,067 | -11.9% |
| Tangible fixed assets | 22/27 | €160,152 | €141,086 | -€19,067 | -11.9% |
| Plant, machinery and equipment | 23 | €64,546 | €51,557 | -€12,989 | -20.1% |
| Furniture and vehicles | 24 | €622 | €2,240 | +€1,618 | +260.0% |
| Other tangible fixed assets | 26 | €94,984 | €87,288 | -€7,696 | -8.1% |
| Current assets | 29/58 | €172,532 | €183,009 | +€10,477 | +6.1% |
| Amounts receivable after more than one year | 29 | €112,500 | €116,000 | +€3,500 | +3.1% |
| Other amounts receivable | 291 | €112,500 | €116,000 | +€3,500 | +3.1% |
| Stocks and contracts in progress | 3 | €8,196 | €10,375 | +€2,179 | +26.6% |
| Stocks | 30/36 | €8,196 | €10,375 | +€2,179 | +26.6% |
| Amounts receivable within one year | 40/41 | €48,336 | €50,133 | +€1,797 | +3.7% |
| Trade receivables | 40 | €21,310 | €34,583 | +€13,273 | +62.3% |
| Other amounts receivable | 41 | €27,026 | €15,550 | -€11,476 | -42.5% |
| Cash at bank and in hand | 54/58 | €3,500 | €6,501 | +€3,001 | +85.7% |
| Total equity and liabilities | 10/49 | €332,684 | €324,095 | -€8,589 | -2.6% |
| Equity | 10/15 | €204,428 | €194,378 | -€10,050 | -4.9% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Reserves | 13 | €109,675 | €109,675 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,667 | €4,667 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,800 | €2,800 | = | 0.0% |
| Other | 1319 | €1,867 | €1,867 | = | 0.0% |
| Distributable reserves | 133 | €105,008 | €105,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,154 | €41,103 | -€10,050 | -19.6% |
| Amounts payable | 17/49 | €128,256 | €129,717 | +€1,461 | +1.1% |
| Amounts payable after more than one year | 17 | €88,428 | €67,270 | -€21,159 | -23.9% |
| Financial debts | 170/4 | €88,428 | €67,270 | -€21,159 | -23.9% |
| Amounts payable within one year | 42/48 | €39,827 | €62,447 | +€22,620 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | €20,774 | €21,785 | +€1,011 | +4.9% |
| Financial debts | 43 | €13,603 | €27,214 | +€13,610 | +100.1% |
| Credit institutions | 430/8 | €13,603 | €27,214 | +€13,610 | +100.1% |
| Trade debts | 44 | €2,971 | €11,023 | +€8,053 | +271.0% |
| Suppliers | 440/4 | €2,971 | €11,023 | +€8,053 | +271.0% |
| Taxes, remuneration and social security | 45 | €2,479 | €2,425 | -€54 | -2.2% |
| Taxes | 450/3 | €2,479 | €2,425 | -€54 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,164 | €22,453 | -€1,711 | -7.1% |
| Other operating charges | 640/8 | €1,995 | €3,344 | +€1,349 | +67.6% |
| Gross operating margin | 9900 | €38,435 | €20,364 | -€18,070 | -47.0% |
| Operating profit (loss) | 9901 | €12,276 | -€5,432 | -€17,708 | |
| Financial income | 75/76B | €3,911 | €3,602 | -€308 | -7.9% |
| Recurring financial income | 75 | €3,911 | €3,602 | -€308 | -7.9% |
| Financial charges | 65/66B | €8,001 | €8,221 | +€219 | +2.7% |
| Recurring financial charges | 65 | €8,001 | €8,221 | +€219 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €8,185 | -€10,050 | -€18,236 | |
| Income taxes | 67/77 | €740 | - | -€740 | |
| Profit (loss) for the period | 9904 | €7,445 | -€10,050 | -€17,496 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,445 | -€10,050 | -€17,496 |
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 8 October 2026 via checked.be.