DERAVET: 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.
DERAVET
Largest movements
- Tangible fixed assets +€33,017
up €33,017 (+8.1%), from €407,444 to €440,462
of which Land and buildings: +€34,094
- Receivables within one year -€15,200
no longer reported in 2025 (was €15,200)
- Debts after one year +€24,917
up €24,917 (+6.3%), from €394,515 to €419,432
of which Financial debts: +€24,917
- Profit (loss) carried forward -€17,520
down €17,520 (-158.2%), from -€11,074 to -€28,594
- Financial income -€15,000
no longer reported in 2025 (was €15,000)
of which Financial income: -€15,000
- Gross operating margin +€9,558
up €9,558 (+125.2%), from €7,637 to €17,195
- Financial charges -€660
down €660 (-4.3%), from €15,319 to €14,660
- Other operating charges -€286
down €286 (-5.1%), from €5,616 to €5,331
- Depreciation -€230
down €230 (-1.5%), from €14,955 to €14,725
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 | €429,678 | €445,106 | +€15,429 | +3.6% |
| Fixed assets | 21/28 | €407,444 | €440,462 | +€33,017 | +8.1% |
| Tangible fixed assets | 22/27 | €407,444 | €440,462 | +€33,017 | +8.1% |
| Land and buildings | 22 | €406,367 | €440,462 | +€34,094 | +8.4% |
| Furniture and vehicles | 24 | €1,077 | - | -€1,077 | |
| Current assets | 29/58 | €22,233 | €4,645 | -€17,589 | -79.1% |
| Amounts receivable within one year | 40/41 | €15,200 | - | -€15,200 | |
| Trade receivables | 40 | €15,200 | - | -€15,200 | |
| Cash at bank and in hand | 54/58 | €6,112 | €4,553 | -€1,559 | -25.5% |
| Deferred charges and accrued income | 490/1 | €922 | €92 | -€830 | -90.0% |
| Total equity and liabilities | 10/49 | €429,678 | €445,106 | +€15,429 | +3.6% |
| Equity | 10/15 | €7,526 | -€9,994 | -€17,520 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,074 | -€28,594 | -€17,520 | -158.2% |
| Amounts payable | 17/49 | €422,152 | €455,100 | +€32,949 | +7.8% |
| Amounts payable after more than one year | 17 | €394,515 | €419,432 | +€24,917 | +6.3% |
| Financial debts | 170/4 | €344,515 | €369,432 | +€24,917 | +7.2% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,637 | €35,669 | +€8,032 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €23,188 | €23,938 | +€750 | +3.2% |
| Trade debts | 44 | €511 | €4,595 | +€4,084 | +798.9% |
| Suppliers | 440/4 | €511 | €4,595 | +€4,084 | +798.9% |
| Taxes, remuneration and social security | 45 | €500 | €160 | -€340 | -68.0% |
| Taxes | 450/3 | €500 | €160 | -€340 | -68.0% |
| Other amounts payable | 47/48 | €3,438 | €6,975 | +€3,538 | +102.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,955 | €14,725 | -€230 | -1.5% |
| Other operating charges | 640/8 | €5,616 | €5,331 | -€286 | -5.1% |
| Gross operating margin | 9900 | €7,637 | €17,195 | +€9,558 | +125.2% |
| Operating profit (loss) | 9901 | -€12,934 | -€2,860 | +€10,074 | +77.9% |
| Financial income | 75/76B | €15,000 | - | -€15,000 | |
| Recurring financial income | 75 | €15,000 | - | -€15,000 | |
| Non-recurring financial income | 76B | €15,000 | - | -€15,000 | |
| Financial charges | 65/66B | €15,319 | €14,660 | -€660 | -4.3% |
| Recurring financial charges | 65 | €15,319 | €14,660 | -€660 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,254 | -€17,520 | -€4,266 | -32.2% |
| Profit (loss) for the period | 9904 | -€13,254 | -€17,520 | -€4,266 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,254 | -€17,520 | -€4,266 | -32.2% |
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 5 October 2026 via checked.be.