DERBELS: 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.
DERBELS
Largest movements
- Receivables within one year -€541
down €541 (-11.3%), from €4,802 to €4,261
- Deferred charges and accrued income -€470
no longer reported in 2025 (was €470)
- Accrued charges and deferred income -€886
no longer reported in 2025 (was €886)
- Profit (loss) carried forward -€137
down €137 (-1.0%), from -€13,670 to -€13,807
- Other operating charges -€16,467
no longer reported in 2025 (was €16,467)
- Gross operating margin -€8,185
no longer reported in 2025 (was €8,185)
- Financial income -€160
no longer reported in 2025 (was €160)
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 | €5,647 | €4,593 | -€1,054 | -18.7% |
| Current assets | 29/58 | €5,647 | €4,593 | -€1,054 | -18.7% |
| Amounts receivable within one year | 40/41 | €4,802 | €4,261 | -€541 | -11.3% |
| Other amounts receivable | 41 | €4,802 | €4,261 | -€541 | -11.3% |
| Cash at bank and in hand | 54/58 | €376 | €333 | -€43 | -11.4% |
| Deferred charges and accrued income | 490/1 | €470 | - | -€470 | |
| Total equity and liabilities | 10/49 | €5,647 | €4,593 | -€1,054 | -18.7% |
| Equity | 10/15 | €4,237 | €4,100 | -€137 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,707 | €11,707 | = | 0.0% |
| Distributable reserves | 133 | €11,707 | €11,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,670 | -€13,807 | -€137 | -1.0% |
| Amounts payable | 17/49 | €1,410 | €493 | -€917 | -65.0% |
| Amounts payable within one year | 42/48 | €524 | €493 | -€31 | -5.9% |
| Taxes, remuneration and social security | 45 | €524 | €493 | -€31 | -5.9% |
| Taxes | 450/3 | €524 | €493 | -€31 | -5.9% |
| Accrued charges and deferred income | 492/3 | €886 | - | -€886 | |
| Non-recurring operating income | 76A | €12,837 | - | -€12,837 | |
| Other operating charges | 640/8 | €16,467 | - | -€16,467 | |
| Gross operating margin | 9900 | €8,185 | - | -€8,185 | |
| Operating profit (loss) | 9901 | -€8,282 | - | +€8,282 | |
| Financial income | 75/76B | €160 | - | -€160 | |
| Recurring financial income | 75 | €160 | - | -€160 | |
| Financial charges | 65/66B | €171 | €137 | -€34 | -20.0% |
| Recurring financial charges | 65 | €171 | €137 | -€34 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,293 | -€137 | +€8,156 | +98.4% |
| Profit (loss) for the period | 9904 | -€8,293 | -€137 | +€8,156 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,293 | -€137 | +€8,156 | +98.4% |
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 4 October 2026 via checked.be.