DERBY'S: 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.
DERBY'S
Largest movements
- Cash -€3,377
down €3,377 (-21.5%), from €15,736 to €12,359
mainly Trade debts (-€3,096) and Net result for the year (-€806)
- Stocks and contracts -€634
down €634 (-21.9%), from €2,897 to €2,263
- Receivables within one year +€383
up €383 (+554%), from €69 to €452
of which Trade receivables: +€300
- Tangible fixed assets -€285
down €285 (-17.1%), from €1,663 to €1,378
- Trade debts -€3,096
down €3,096 (-87.4%), from €3,540 to €444
- Profit (loss) carried forward -€1,606
down €1,606 (-20.3%), from €7,895 to €6,289
- Tax, wage and social debts +€673
up €673 (+567%), from €119 to €792
- Advances received +€363
new in 2025: €363
- Other debts -€248
down €248 (-23.6%), from €1,048 to €800
- Gross operating margin -€2,320
down €2,320 (-61.1%), from €3,797 to €1,476
- Other operating charges -€87
down €87 (-4.6%), from €1,914 to €1,826
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 | €20,661 | €16,748 | -€3,913 | -18.9% |
| Fixed assets | 21/28 | €1,959 | €1,674 | -€285 | -14.5% |
| Tangible fixed assets | 22/27 | €1,663 | €1,378 | -€285 | -17.1% |
| Plant, machinery and equipment | 23 | €1,663 | €1,378 | -€285 | -17.1% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €18,702 | €15,074 | -€3,628 | -19.4% |
| Stocks and contracts in progress | 3 | €2,897 | €2,263 | -€634 | -21.9% |
| Stocks | 30/36 | €2,897 | €2,263 | -€634 | -21.9% |
| Amounts receivable within one year | 40/41 | €69 | €452 | +€383 | +554% |
| Trade receivables | 40 | - | €300 | +€300 | |
| Other amounts receivable | 41 | €69 | €152 | +€83 | +120% |
| Cash at bank and in hand | 54/58 | €15,736 | €12,359 | -€3,377 | -21.5% |
| Total equity and liabilities | 10/49 | €20,661 | €16,748 | -€3,913 | -18.9% |
| Equity | 10/15 | €15,955 | €14,349 | -€1,606 | -10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,895 | €6,289 | -€1,606 | -20.3% |
| Amounts payable | 17/49 | €4,707 | €2,399 | -€2,308 | -49.0% |
| Amounts payable within one year | 42/48 | €4,707 | €2,399 | -€2,308 | -49.0% |
| Trade debts | 44 | €3,540 | €444 | -€3,096 | -87.4% |
| Suppliers | 440/4 | €3,540 | €444 | -€3,096 | -87.4% |
| Advances received on contracts in progress | 46 | - | €363 | +€363 | |
| Taxes, remuneration and social security | 45 | €119 | €792 | +€673 | +567% |
| Taxes | 450/3 | €119 | €792 | +€673 | +567% |
| Other amounts payable | 47/48 | €1,048 | €800 | -€248 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | €285 | = | 0.0% |
| Other operating charges | 640/8 | €1,914 | €1,826 | -€87 | -4.6% |
| Gross operating margin | 9900 | €3,797 | €1,476 | -€2,320 | -61.1% |
| Operating profit (loss) | 9901 | €1,598 | -€635 | -€2,233 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €143 | €176 | +€33 | +23.4% |
| Recurring financial charges | 65 | €143 | €176 | +€33 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €1,455 | -€806 | -€2,261 | |
| Profit (loss) for the period | 9904 | €1,455 | -€806 | -€2,261 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,455 | -€806 | -€2,261 |
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 23 October 2026 via checked.be.