DEREYMAEKER - DYCK: 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.
DEREYMAEKER - DYCK
Largest movements
- Cash -€3,351
down €3,351 (-57.0%), from €5,874 to €2,523
mainly Net result for the year (-€38,427) and Investment in fixed assets (net) (-€32,394)
- Other debts +€40,560
up €40,560 (+32.0%), from €126,636 to €167,196
- Profit (loss) carried forward -€38,427
new in 2025: -€38,427
- Current portion of long-term debt -€4,300
down €4,300 (-100%), from €4,300 to €0
- Gross operating margin -€35,259
down €35,259 (-80.8%), from €43,646 to €8,387
- Taxes +€11,684
up €11,684 (+3,157%), from €370 to €12,054
- Other operating charges +€1,868
up €1,868 (+241%), from €774 to €2,642
- Depreciation +€1,169
up €1,169 (+3.8%), from €30,754 to €31,923
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 | €329,924 | €325,275 | -€4,649 | -1.4% |
| Fixed assets | 21/28 | €313,395 | €313,866 | +€472 | +0.2% |
| Tangible fixed assets | 22/27 | €313,395 | €313,866 | +€472 | +0.2% |
| Land and buildings | 22 | €272,908 | €253,385 | -€19,523 | -7.2% |
| Furniture and vehicles | 24 | €40,486 | €60,481 | +€19,995 | +49.4% |
| Current assets | 29/58 | €16,529 | €11,409 | -€5,120 | -31.0% |
| Amounts receivable within one year | 40/41 | €5,894 | €4,198 | -€1,696 | -28.8% |
| Trade receivables | 40 | €0 | €885 | +€885 | |
| Other amounts receivable | 41 | €5,894 | €3,314 | -€2,580 | -43.8% |
| Current investments | 50/53 | €1,024 | €36 | -€988 | -96.5% |
| Cash at bank and in hand | 54/58 | €5,874 | €2,523 | -€3,351 | -57.0% |
| Deferred charges and accrued income | 490/1 | €3,738 | €4,652 | +€914 | +24.4% |
| Total equity and liabilities | 10/49 | €329,924 | €325,275 | -€4,649 | -1.4% |
| Equity | 10/15 | €195,671 | €157,243 | -€38,427 | -19.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €155,671 | €155,671 | = | 0.0% |
| Distributable reserves | 133 | €155,671 | €155,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€38,427 | -€38,427 | |
| Amounts payable | 17/49 | €134,253 | €168,032 | +€33,779 | +25.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €134,253 | €168,032 | +€33,779 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €4,300 | €0 | -€4,300 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €2,428 | €466 | -€1,963 | -80.8% |
| Suppliers | 440/4 | €2,428 | €466 | -€1,963 | -80.8% |
| Taxes, remuneration and social security | 45 | €889 | €371 | -€519 | -58.3% |
| Taxes | 450/3 | €889 | €371 | -€519 | -58.3% |
| Other amounts payable | 47/48 | €126,636 | €167,196 | +€40,560 | +32.0% |
| Non-recurring operating income | 76A | €40,038 | €2,283 | -€37,755 | -94.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,754 | €31,923 | +€1,169 | +3.8% |
| Other operating charges | 640/8 | €774 | €2,642 | +€1,868 | +241% |
| Gross operating margin | 9900 | €43,646 | €8,387 | -€35,259 | -80.8% |
| Operating profit (loss) | 9901 | €12,118 | -€26,178 | -€38,295 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -96.6% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -96.6% |
| Financial charges | 65/66B | €386 | €196 | -€190 | -49.2% |
| Recurring financial charges | 65 | €386 | €196 | -€190 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €11,736 | -€26,374 | -€38,109 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €370 | €12,054 | +€11,684 | +3,157% |
| Profit (loss) for the period | 9904 | €11,366 | -€38,427 | -€49,793 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €11,366 | -€38,427 | -€49,793 |
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 31 October 2026 via checked.be.