DERBAIX: 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.
DERBAIX
Largest movements
- Tangible fixed assets -€12,798
down €12,798 (-36.2%), from €35,357 to €22,559
of which Furniture and vehicles: -€13,519
- Cash +€9,661
up €9,661 (+19.9%), from €48,601 to €58,262
mainly Depreciation (+€14,119) and Net result for the year (+€11,037)
- Receivables within one year +€9,628
up €9,628 (+84.0%), from €11,468 to €21,096
of which Other amounts receivable: +€6,505
- Reserves +€10,500
up €10,500 (+26.3%), from €40,000 to €50,500
- Debts after one year -€9,739
down €9,739 (-38.5%), from €25,317 to €15,578
- Trade debts +€6,322
up €6,322 (+301%), from €2,100 to €8,422
- Gross operating margin -€12,016
down €12,016 (-27.8%), from €43,154 to €31,138
- Depreciation +€6,552
up €6,552 (+86.6%), from €7,567 to €14,119
- Taxes -€2,576
down €2,576 (-37.9%), from €6,798 to €4,222
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 | €96,302 | €102,828 | +€6,526 | +6.8% |
| Fixed assets | 21/28 | €35,357 | €22,559 | -€12,798 | -36.2% |
| Tangible fixed assets | 22/27 | €35,357 | €22,559 | -€12,798 | -36.2% |
| Plant, machinery and equipment | 23 | €384 | €1,105 | +€721 | +188% |
| Furniture and vehicles | 24 | €34,973 | €21,454 | -€13,519 | -38.7% |
| Current assets | 29/58 | €60,945 | €80,269 | +€19,324 | +31.7% |
| Amounts receivable within one year | 40/41 | €11,468 | €21,096 | +€9,628 | +84.0% |
| Trade receivables | 40 | €8,058 | €11,181 | +€3,123 | +38.8% |
| Other amounts receivable | 41 | €3,410 | €9,915 | +€6,505 | +191% |
| Cash at bank and in hand | 54/58 | €48,601 | €58,262 | +€9,661 | +19.9% |
| Deferred charges and accrued income | 490/1 | €876 | €911 | +€35 | +4.0% |
| Total equity and liabilities | 10/49 | €96,302 | €102,828 | +€6,526 | +6.8% |
| Equity | 10/15 | €60,536 | €71,573 | +€11,037 | +18.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €50,500 | +€10,500 | +26.3% |
| Distributable reserves | 133 | €40,000 | €50,500 | +€10,500 | +26.3% |
| Profit (loss) carried forward | 14 | €536 | €1,073 | +€537 | +100% |
| Amounts payable | 17/49 | €35,766 | €31,255 | -€4,511 | -12.6% |
| Amounts payable after more than one year | 17 | €25,317 | €15,578 | -€9,739 | -38.5% |
| Financial debts | 170/4 | €25,317 | €15,578 | -€9,739 | -38.5% |
| Amounts payable within one year | 42/48 | €10,449 | €15,677 | +€5,228 | +50.0% |
| Trade debts | 44 | €2,100 | €8,422 | +€6,322 | +301% |
| Suppliers | 440/4 | €2,100 | €8,422 | +€6,322 | +301% |
| Taxes, remuneration and social security | 45 | €6,929 | €6,125 | -€804 | -11.6% |
| Taxes | 450/3 | €5,429 | €4,225 | -€1,204 | -22.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,900 | +€400 | +26.7% |
| Other amounts payable | 47/48 | €1,420 | €1,130 | -€290 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,567 | €14,119 | +€6,552 | +86.6% |
| Other operating charges | 640/8 | €865 | €693 | -€172 | -19.9% |
| Gross operating margin | 9900 | €43,154 | €31,138 | -€12,016 | -27.8% |
| Operating profit (loss) | 9901 | €34,722 | €16,326 | -€18,396 | -53.0% |
| Financial income | 75/76B | €90 | €291 | +€201 | +223% |
| Recurring financial income | 75 | €90 | €291 | +€201 | +223% |
| Financial charges | 65/66B | €1,218 | €1,358 | +€140 | +11.5% |
| Recurring financial charges | 65 | €1,218 | €1,358 | +€140 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €33,594 | €15,259 | -€18,335 | -54.6% |
| Income taxes | 67/77 | €6,798 | €4,222 | -€2,576 | -37.9% |
| Profit (loss) for the period | 9904 | €26,796 | €11,037 | -€15,759 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,796 | €11,037 | -€15,759 | -58.8% |
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 18 October 2026 via checked.be.