DEREERE TOM: 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.
DEREERE TOM
Largest movements
- Cash +€25,655
up €25,655 (+68.0%), from €37,736 to €63,390
mainly Net result for the year (+€34,379) and Depreciation (+€13,619)
- Tangible fixed assets -€11,940
down €11,940 (-21.3%), from €55,957 to €44,017
- Deferred charges and accrued income -€10,167
down €10,167 (-6.6%), from €154,218 to €144,050
- Receivables within one year +€6,560
up €6,560 (+248%), from €2,647 to €9,207
of which Other amounts receivable: +€5,361
- Current investments +€3,251
up €3,251 (+9.3%), from €34,903 to €38,154
- Reserves +€26,219
up €26,219 (+21.6%), from €121,569 to €147,788
of which Distributable reserves: +€26,219
- Debts after one year -€19,934
down €19,934 (-15.5%), from €128,227 to €108,293
- Other debts +€4,350
up €4,350 (+114%), from €3,810 to €8,160
- Tax, wage and social debts +€3,545
new in 2025: €3,545
- Gross operating margin +€18,272
up €18,272 (+41.8%), from €43,761 to €62,033
- Taxes +€5,488
up €5,488 (+68.9%), from €7,968 to €13,456
- Financial income +€3,243
new in 2025: €3,243
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 | €285,461 | €298,819 | +€13,358 | +4.7% |
| Fixed assets | 21/28 | €55,957 | €44,017 | -€11,940 | -21.3% |
| Tangible fixed assets | 22/27 | €55,957 | €44,017 | -€11,940 | -21.3% |
| Plant, machinery and equipment | 23 | €6,081 | €4,204 | -€1,877 | -30.9% |
| Furniture and vehicles | 24 | €22,926 | €17,210 | -€5,716 | -24.9% |
| Other tangible fixed assets | 26 | €26,950 | €22,603 | -€4,348 | -16.1% |
| Current assets | 29/58 | €229,503 | €254,802 | +€25,299 | +11.0% |
| Amounts receivable within one year | 40/41 | €2,647 | €9,207 | +€6,560 | +248% |
| Trade receivables | 40 | €615 | €1,814 | +€1,199 | +195% |
| Other amounts receivable | 41 | €2,032 | €7,392 | +€5,361 | +264% |
| Current investments | 50/53 | €34,903 | €38,154 | +€3,251 | +9.3% |
| Cash at bank and in hand | 54/58 | €37,736 | €63,390 | +€25,655 | +68.0% |
| Deferred charges and accrued income | 490/1 | €154,218 | €144,050 | -€10,167 | -6.6% |
| Total equity and liabilities | 10/49 | €285,461 | €298,819 | +€13,358 | +4.7% |
| Equity | 10/15 | €127,769 | €153,988 | +€26,219 | +20.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €121,569 | €147,788 | +€26,219 | +21.6% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €107,569 | €133,788 | +€26,219 | +24.4% |
| Amounts payable | 17/49 | €157,691 | €144,830 | -€12,861 | -8.2% |
| Amounts payable after more than one year | 17 | €128,227 | €108,293 | -€19,934 | -15.5% |
| Financial debts | 170/4 | €128,227 | €108,293 | -€19,934 | -15.5% |
| Amounts payable within one year | 42/48 | €29,464 | €36,537 | +€7,073 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €19,340 | €19,934 | +€594 | +3.1% |
| Trade debts | 44 | €6,314 | €4,898 | -€1,416 | -22.4% |
| Suppliers | 440/4 | €6,314 | €4,898 | -€1,416 | -22.4% |
| Taxes, remuneration and social security | 45 | - | €3,545 | +€3,545 | |
| Taxes | 450/3 | - | €3,545 | +€3,545 | |
| Other amounts payable | 47/48 | €3,810 | €8,160 | +€4,350 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,879 | €13,619 | -€259 | -1.9% |
| Other operating charges | 640/8 | €1,219 | €1,133 | -€86 | -7.1% |
| Gross operating margin | 9900 | €43,761 | €62,033 | +€18,272 | +41.8% |
| Operating profit (loss) | 9901 | €28,663 | €47,281 | +€18,617 | +65.0% |
| Financial income | 75/76B | - | €3,243 | +€3,243 | |
| Recurring financial income | 75 | - | €3,243 | +€3,243 | |
| Financial charges | 65/66B | €3,197 | €2,688 | -€509 | -15.9% |
| Recurring financial charges | 65 | €3,197 | €2,688 | -€509 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €25,466 | €47,836 | +€22,369 | +87.8% |
| Income taxes | 67/77 | €7,968 | €13,456 | +€5,488 | +68.9% |
| Profit (loss) for the period | 9904 | €17,498 | €34,379 | +€16,881 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,498 | €34,379 | +€16,881 | +96.5% |
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.