DERBRO: 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.
DERBRO
Largest movements
- Tangible fixed assets -€20,236
down €20,236 (-12.2%), from €165,560 to €145,324
of which Furniture and vehicles: -€24,242
- Cash +€10,645
up €10,645 (+55.6%), from €19,130 to €29,775
mainly Depreciation (+€30,209) and Receivables within one year (+€5,704)
- Receivables within one year -€5,704
down €5,704 (-43.8%), from €13,026 to €7,322
of which Other amounts receivable: -€6,237
- Deferred charges and accrued income +€3,000
up €3,000, from €0 to €3,000
- Other debts -€6,224
down €6,224 (-100.0%), from €6,224 to €0
- Profit (loss) carried forward -€4,942
down €4,942 (-211.5%), from -€2,337 to -€7,280
- Gross operating margin -€3,532
down €3,532 (-10.6%), from €33,452 to €29,920
- Depreciation -€545
down €545 (-1.8%), from €30,755 to €30,209
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 | €197,715 | €185,420 | -€12,295 | -6.2% |
| Fixed assets | 21/28 | €165,560 | €145,324 | -€20,236 | -12.2% |
| Tangible fixed assets | 22/27 | €165,560 | €145,324 | -€20,236 | -12.2% |
| Land and buildings | 22 | €86,687 | €83,987 | -€2,701 | -3.1% |
| Plant, machinery and equipment | 23 | €3,664 | €10,370 | +€6,706 | +183.0% |
| Furniture and vehicles | 24 | €75,209 | €50,967 | -€24,242 | -32.2% |
| Current assets | 29/58 | €32,155 | €40,096 | +€7,941 | +24.7% |
| Amounts receivable within one year | 40/41 | €13,026 | €7,322 | -€5,704 | -43.8% |
| Trade receivables | 40 | €3,521 | €4,054 | +€533 | +15.2% |
| Other amounts receivable | 41 | €9,505 | €3,268 | -€6,237 | -65.6% |
| Cash at bank and in hand | 54/58 | €19,130 | €29,775 | +€10,645 | +55.6% |
| Deferred charges and accrued income | 490/1 | €0 | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €197,715 | €185,420 | -€12,295 | -6.2% |
| Equity | 10/15 | €190,343 | €185,400 | -€4,942 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,080 | €174,080 | = | 0.0% |
| Distributable reserves | 133 | €174,080 | €174,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,337 | -€7,280 | -€4,942 | -211.5% |
| Amounts payable | 17/49 | €7,372 | €20 | -€7,352 | -99.7% |
| Amounts payable within one year | 42/48 | €7,372 | €20 | -€7,352 | -99.7% |
| Financial debts | 43 | €0 | €20 | +€20 | |
| Other loans | 439 | €0 | €20 | +€20 | |
| Trade debts | 44 | €707 | €0 | -€707 | -100.0% |
| Suppliers | 440/4 | €707 | €0 | -€707 | -100.0% |
| Taxes, remuneration and social security | 45 | €441 | €0 | -€441 | -100.0% |
| Taxes | 450/3 | €441 | €0 | -€441 | -100.0% |
| Other amounts payable | 47/48 | €6,224 | €0 | -€6,224 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,755 | €30,209 | -€545 | -1.8% |
| Other operating charges | 640/8 | €3,766 | €4,074 | +€307 | +8.2% |
| Gross operating margin | 9900 | €33,452 | €29,920 | -€3,532 | -10.6% |
| Operating profit (loss) | 9901 | -€1,070 | -€4,363 | -€3,293 | -307.9% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,205 | -€4,513 | -€3,308 | -274.7% |
| Income taxes | 67/77 | €441 | €429 | -€11 | -2.6% |
| Profit (loss) for the period | 9904 | -€1,645 | -€4,942 | -€3,297 | -200.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,645 | -€4,942 | -€3,297 | -200.4% |
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 12 October 2026 via checked.be.