DERBATOP: 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.
DERBATOP
Largest movements
- Tangible fixed assets +€18,385
up €18,385 (+8.7%), from €212,413 to €230,798
of which Furniture and vehicles: +€18,363
- Cash -€16,937
down €16,937 (-24.4%), from €69,547 to €52,610
mainly Investment in fixed assets (net) (-€87,494) and Trade debts (-€6,376)
- Receivables within one year +€3,918
up €3,918 (+6.1%), from €64,665 to €68,583
- Current portion of long-term debt +€6,599
up €6,599 (+24.1%), from €27,418 to €34,017
- Trade debts -€6,376
down €6,376 (-86.2%), from €7,395 to €1,018
- Tax, wage and social debts +€5,464
up €5,464 (+117.2%), from €4,660 to €10,124
- Depreciation +€22,137
up €22,137 (+47.1%), from €46,972 to €69,109
- Gross operating margin +€19,192
up €19,192 (+32.1%), from €59,748 to €78,941
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 | €346,952 | €352,318 | +€5,366 | +1.5% |
| Fixed assets | 21/28 | €212,740 | €231,125 | +€18,385 | +8.6% |
| Tangible fixed assets | 22/27 | €212,413 | €230,798 | +€18,385 | +8.7% |
| Land and buildings | 22 | €131,853 | €115,188 | -€16,665 | -12.6% |
| Plant, machinery and equipment | 23 | €5,041 | €21,728 | +€16,687 | +331.0% |
| Furniture and vehicles | 24 | €75,519 | €93,882 | +€18,363 | +24.3% |
| Financial fixed assets | 28 | €327 | €327 | = | 0.0% |
| Current assets | 29/58 | €134,212 | €121,193 | -€13,019 | -9.7% |
| Amounts receivable within one year | 40/41 | €64,665 | €68,583 | +€3,918 | +6.1% |
| Trade receivables | 40 | €64,665 | €68,583 | +€3,918 | +6.1% |
| Cash at bank and in hand | 54/58 | €69,547 | €52,610 | -€16,937 | -24.4% |
| Total equity and liabilities | 10/49 | €346,952 | €352,318 | +€5,366 | +1.5% |
| Equity | 10/15 | €90,104 | €90,461 | +€356 | +0.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,644 | €70,001 | +€356 | +0.5% |
| Amounts payable | 17/49 | €256,848 | €261,857 | +€5,009 | +2.0% |
| Amounts payable after more than one year | 17 | €211,873 | €213,907 | +€2,035 | +1.0% |
| Financial debts | 170/4 | €161,873 | €163,907 | +€2,035 | +1.3% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,975 | €47,950 | +€2,974 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €27,418 | €34,017 | +€6,599 | +24.1% |
| Trade debts | 44 | €7,395 | €1,018 | -€6,376 | -86.2% |
| Suppliers | 440/4 | €7,395 | €1,018 | -€6,376 | -86.2% |
| Taxes, remuneration and social security | 45 | €4,660 | €10,124 | +€5,464 | +117.2% |
| Taxes | 450/3 | €4,660 | €10,124 | +€5,464 | +117.2% |
| Other amounts payable | 47/48 | €5,503 | €2,790 | -€2,713 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,972 | €69,109 | +€22,137 | +47.1% |
| Other operating charges | 640/8 | €897 | €353 | -€545 | -60.7% |
| Gross operating margin | 9900 | €59,748 | €78,941 | +€19,192 | +32.1% |
| Operating profit (loss) | 9901 | €11,879 | €9,479 | -€2,400 | -20.2% |
| Financial income | 75/76B | €71 | €127 | +€56 | +78.1% |
| Recurring financial income | 75 | €71 | €127 | +€56 | +78.1% |
| Financial charges | 65/66B | €5,092 | €5,821 | +€729 | +14.3% |
| Recurring financial charges | 65 | €5,092 | €5,821 | +€729 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €6,859 | €3,785 | -€3,073 | -44.8% |
| Income taxes | 67/77 | €3,630 | €3,429 | -€201 | -5.5% |
| Profit (loss) for the period | 9904 | €3,229 | €356 | -€2,873 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,229 | €356 | -€2,873 | -89.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.