DERAU COLOR: 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.
DERAU COLOR
Largest movements
- Cash +€18,216
up €18,216 (+12.6%), from €144,305 to €162,520
mainly Net result for the year (+€27,281) and Depreciation (+€11,618)
- Tangible fixed assets -€9,725
down €9,725 (-29.9%), from €32,498 to €22,772
of which Furniture and vehicles: -€7,085
- Receivables within one year +€9,331
up €9,331 (+11.3%), from €82,635 to €91,966
of which Trade receivables: +€8,753
- Profit (loss) carried forward +€27,281
up €27,281 (+92.7%), from -€29,418 to -€2,137
- Accrued charges and deferred income -€5,023
down €5,023 (-70.2%), from €7,159 to €2,136
- Staff costs -€39,755
down €39,755 (-8.5%), from €469,109 to €429,354
- Gross operating margin -€15,893
down €15,893 (-3.2%), from €498,606 to €482,713
- Other operating charges -€5,595
down €5,595 (-66.8%), from €8,373 to €2,779
- Taxes +€5,246
up €5,246 (+888%), from €591 to €5,837
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 | €269,256 | €291,170 | +€21,914 | +8.1% |
| Fixed assets | 21/28 | €32,498 | €24,812 | -€7,685 | -23.6% |
| Tangible fixed assets | 22/27 | €32,498 | €22,772 | -€9,725 | -29.9% |
| Plant, machinery and equipment | 23 | €1,409 | €704 | -€704 | -50.0% |
| Furniture and vehicles | 24 | €15,608 | €8,523 | -€7,085 | -45.4% |
| Other tangible fixed assets | 26 | €15,480 | €13,545 | -€1,935 | -12.5% |
| Financial fixed assets | 28 | - | €2,040 | +€2,040 | |
| Current assets | 29/58 | €236,758 | €266,358 | +€29,600 | +12.5% |
| Stocks and contracts in progress | 3 | €4,500 | €6,150 | +€1,650 | +36.7% |
| Stocks | 30/36 | €4,500 | €6,150 | +€1,650 | +36.7% |
| Amounts receivable within one year | 40/41 | €82,635 | €91,966 | +€9,331 | +11.3% |
| Trade receivables | 40 | €67,754 | €76,507 | +€8,753 | +12.9% |
| Other amounts receivable | 41 | €14,881 | €15,459 | +€578 | +3.9% |
| Cash at bank and in hand | 54/58 | €144,305 | €162,520 | +€18,216 | +12.6% |
| Deferred charges and accrued income | 490/1 | €5,318 | €5,722 | +€403 | +7.6% |
| Total equity and liabilities | 10/49 | €269,256 | €291,170 | +€21,914 | +8.1% |
| Equity | 10/15 | €23,785 | €51,066 | +€27,281 | +115% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,603 | €34,603 | = | 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% |
| Distributable reserves | 133 | €32,743 | €32,743 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,418 | -€2,137 | +€27,281 | +92.7% |
| Amounts payable | 17/49 | €245,471 | €240,104 | -€5,367 | -2.2% |
| Amounts payable after more than one year | 17 | €205,504 | €205,504 | = | 0.0% |
| Other amounts payable | 178/9 | €205,504 | €205,504 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,807 | €32,463 | -€344 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €7,131 | €5,000 | -€2,131 | -29.9% |
| Trade debts | 44 | €8,951 | €10,849 | +€1,898 | +21.2% |
| Suppliers | 440/4 | €8,951 | €10,849 | +€1,898 | +21.2% |
| Taxes, remuneration and social security | 45 | €1,010 | €899 | -€111 | -11.0% |
| Taxes | 450/3 | €1,010 | €899 | -€111 | -11.0% |
| Other amounts payable | 47/48 | €15,715 | €15,715 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,159 | €2,136 | -€5,023 | -70.2% |
| Remuneration, social security and pensions | 62 | €469,109 | €429,354 | -€39,755 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,229 | €11,618 | -€611 | -5.0% |
| Other operating charges | 640/8 | €8,373 | €2,779 | -€5,595 | -66.8% |
| Gross operating margin | 9900 | €498,606 | €482,713 | -€15,893 | -3.2% |
| Operating profit (loss) | 9901 | €8,895 | €38,963 | +€30,068 | +338% |
| Financial income | 75/76B | €1,984 | €1,982 | -€1 | -0.1% |
| Recurring financial income | 75 | €1,984 | €1,982 | -€1 | -0.1% |
| Financial charges | 65/66B | €8,489 | €7,826 | -€663 | -7.8% |
| Recurring financial charges | 65 | €8,489 | €7,826 | -€663 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €2,390 | €33,119 | +€30,729 | +1,286% |
| Income taxes | 67/77 | €591 | €5,837 | +€5,246 | +888% |
| Profit (loss) for the period | 9904 | €1,799 | €27,281 | +€25,482 | +1,417% |
| Profit (loss) for the period to be appropriated | 9905 | €1,799 | €27,281 | +€25,482 | +1,417% |
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 30 October 2026 via checked.be.