Deratech Industries BV: 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.
Deratech Industries BV
Largest movements
- Receivables within one year -€2.4m
down €2.4m (-78.7%), from €3.0m to €643,957
of which Trade receivables: -€2.5m
- Cash +€183,038
up €183,038 (+26.3%), from €695,530 to €878,568
mainly Receivables within one year (+€2.4m) and Net result for the year (+€307,731)
- Stocks and contracts -€130,629
down €130,629 (-60.3%), from €216,672 to €86,043
- Trade debts -€1.8m
down €1.8m (-83.4%), from €2.2m to €366,351
- Advances received -€963,726
down €963,726 (-100%), from €963,726 to €0
- Reserves +€847,652
up €847,652 (+4,113%), from €20,610 to €868,262
of which Distributable reserves: +€868,262
- Profit (loss) carried forward -€539,921
down €539,921 (-100%), from €539,921 to €0
- Tax, wage and social debts +€141,504
up €141,504 (+1,224%), from €11,564 to €153,068
of which Taxes: +€146,959
- Gross operating margin +€565,612
up €565,612 (+248%), from €228,320 to €793,932
- Taxes +€258,382
new in 2025: €258,382
- Staff costs +€76,734
up €76,734 (+58.3%), from €131,517 to €208,251
- Financial charges +€8,534
up €8,534 (+41.0%), from €20,827 to €29,361
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.
Derived cash bridge
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 | €3,975,008 | €1,637,990 | -€2.3m | -58.8% |
| Fixed assets | 21/28 | €32,875 | €29,421 | -€3,454 | -10.5% |
| Tangible fixed assets | 22/27 | €32,718 | €29,421 | -€3,296 | -10.1% |
| Plant, machinery and equipment | 23 | €1,983 | €1,244 | -€740 | -37.3% |
| Furniture and vehicles | 24 | €30,735 | €28,178 | -€2,557 | -8.3% |
| Financial fixed assets | 28 | €157 | €0 | -€157 | -100% |
| Current assets | 29/58 | €3,942,133 | €1,608,569 | -€2.3m | -59.2% |
| Stocks and contracts in progress | 3 | €216,672 | €86,043 | -€130,629 | -60.3% |
| Stocks | 30/36 | €216,672 | €86,043 | -€130,629 | -60.3% |
| Amounts receivable within one year | 40/41 | €3,029,930 | €643,957 | -€2.4m | -78.7% |
| Trade receivables | 40 | €2,967,603 | €512,483 | -€2.5m | -82.7% |
| Other amounts receivable | 41 | €62,328 | €131,474 | +€69,146 | +111% |
| Cash at bank and in hand | 54/58 | €695,530 | €878,568 | +€183,038 | +26.3% |
| Total equity and liabilities | 10/49 | €3,975,008 | €1,637,990 | -€2.3m | -58.8% |
| Equity | 10/15 | €579,131 | €886,862 | +€307,731 | +53.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €20,610 | €868,262 | +€847,652 | +4,113% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Tax-exempt reserves | 132 | €18,750 | €0 | -€18,750 | -100% |
| Distributable reserves | 133 | - | €868,262 | +€868,262 | |
| Profit (loss) carried forward | 14 | €539,921 | €0 | -€539,921 | -100% |
| Amounts payable | 17/49 | €3,395,877 | €751,128 | -€2.6m | -77.9% |
| Amounts payable within one year | 42/48 | €3,395,877 | €751,128 | -€2.6m | -77.9% |
| Current portion of amounts payable after more than one year | 42 | - | €40,000 | +€40,000 | |
| Financial debts | 43 | €115,000 | €50,000 | -€65,000 | -56.5% |
| Credit institutions | 430/8 | €115,000 | €50,000 | -€65,000 | -56.5% |
| Trade debts | 44 | €2,212,788 | €366,351 | -€1.8m | -83.4% |
| Suppliers | 440/4 | €2,212,788 | €366,351 | -€1.8m | -83.4% |
| Advances received on contracts in progress | 46 | €963,726 | €0 | -€963,726 | -100% |
| Taxes, remuneration and social security | 45 | €11,564 | €153,068 | +€141,504 | +1,224% |
| Taxes | 450/3 | €6,109 | €153,068 | +€146,959 | +2,406% |
| Remuneration and social security | 454/9 | €5,455 | €0 | -€5,455 | -100% |
| Other amounts payable | 47/48 | €92,800 | €141,709 | +€48,909 | +52.7% |
| Non-recurring operating income | 76A | - | €47,581 | +€47,581 | |
| Remuneration, social security and pensions | 62 | €131,517 | €208,251 | +€76,734 | +58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,489 | €4,833 | -€2,656 | -35.5% |
| Other operating charges | 640/8 | €1,859 | €2,883 | +€1,024 | +55.1% |
| Non-recurring operating charges | 66A | - | €708 | +€708 | |
| Gross operating margin | 9900 | €228,320 | €793,932 | +€565,612 | +248% |
| Operating profit (loss) | 9901 | €87,455 | €577,256 | +€489,801 | +560% |
| Financial income | 75/76B | €24,983 | €18,218 | -€6,765 | -27.1% |
| Recurring financial income | 75 | €24,983 | €18,218 | -€6,765 | -27.1% |
| Financial charges | 65/66B | €20,827 | €29,361 | +€8,534 | +41.0% |
| Recurring financial charges | 65 | €20,827 | €29,361 | +€8,534 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €91,611 | €566,113 | +€474,502 | +518% |
| Income taxes | 67/77 | - | €258,382 | +€258,382 | |
| Profit (loss) for the period | 9904 | €91,611 | €307,731 | +€216,120 | +236% |
| Transfer from tax-exempt reserves | 789 | - | €18,750 | +€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €91,611 | €326,481 | +€234,870 | +256% |
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 15 October 2026 via checked.be.