Dereno: 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.
Dereno
Largest movements
- Stocks and contracts -€115,717
down €115,717 (-16.8%), from €690,575 to €574,858
- Cash -€26,253
no longer reported in 2024 (was €26,253)
mainly Debts after one year (-€126,335) and Other debts (-€97,653)
- Debts after one year -€126,335
down €126,335 (-28.1%), from €449,000 to €322,665
- Other debts -€97,653
down €97,653 (-33.7%), from €289,822 to €192,170
- Profit (loss) carried forward +€69,209
up €69,209, from -€41,216 to €27,993
- Tax, wage and social debts +€10,190
new in 2024: €10,190
- Gross operating margin +€66,399
up €66,399 (+160.9%), from €41,266 to €107,665
- Financial charges +€22,185
up €22,185 (+405.0%), from €5,478 to €27,663
- Taxes +€10,190
new in 2024: €10,190
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €716,828 | €574,858 | -€141,970 | -19.8% |
| Current assets | 29/58 | €716,828 | €574,858 | -€141,970 | -19.8% |
| Stocks and contracts in progress | 3 | €690,575 | €574,858 | -€115,717 | -16.8% |
| Stocks | 30/36 | €690,575 | €574,858 | -€115,717 | -16.8% |
| Cash at bank and in hand | 54/58 | €26,253 | - | -€26,253 | |
| Total equity and liabilities | 10/49 | €716,828 | €574,858 | -€141,970 | -19.8% |
| Equity | 10/15 | -€22,616 | €46,593 | +€69,209 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,216 | €27,993 | +€69,209 | |
| Amounts payable | 17/49 | €739,444 | €528,265 | -€211,179 | -28.6% |
| Amounts payable after more than one year | 17 | €449,000 | €322,665 | -€126,335 | -28.1% |
| Financial debts | 170/4 | €449,000 | €322,665 | -€126,335 | -28.1% |
| Amounts payable within one year | 42/48 | €289,822 | €203,420 | -€86,402 | -29.8% |
| Financial debts | 43 | - | €1,060 | +€1,060 | |
| Credit institutions | 430/8 | - | €1,060 | +€1,060 | |
| Taxes, remuneration and social security | 45 | - | €10,190 | +€10,190 | |
| Taxes | 450/3 | - | €10,190 | +€10,190 | |
| Other amounts payable | 47/48 | €289,822 | €192,170 | -€97,653 | -33.7% |
| Accrued charges and deferred income | 492/3 | €621 | €2,180 | +€1,559 | +250.8% |
| Other operating charges | 640/8 | €720 | €603 | -€117 | -16.3% |
| Gross operating margin | 9900 | €41,266 | €107,665 | +€66,399 | +160.9% |
| Operating profit (loss) | 9901 | €40,546 | €107,062 | +€66,516 | +164.0% |
| Financial charges | 65/66B | €5,478 | €27,663 | +€22,185 | +405.0% |
| Recurring financial charges | 65 | €5,478 | €27,663 | +€22,185 | +405.0% |
| Profit (loss) for the period before taxes | 9903 | €35,068 | €79,399 | +€44,331 | +126.4% |
| Income taxes | 67/77 | - | €10,190 | +€10,190 | |
| Profit (loss) for the period | 9904 | €35,068 | €69,209 | +€34,141 | +97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,068 | €69,209 | +€34,141 | +97.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.