DERGENT: 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.
DERGENT
Largest movements
- Cash +€40,695
up €40,695 (+29.1%), from €139,728 to €180,423
mainly Net result for the year (+€18,227) and Depreciation (+€11,616)
- Tangible fixed assets -€11,616
down €11,616 (-25.0%), from €46,386 to €34,771
of which Furniture and vehicles: -€10,652
- Reserves +€18,227
up €18,227 (+8.4%), from €218,083 to €236,310
- Tax, wage and social debts +€5,490
up €5,490 (+281.7%), from €1,948 to €7,438
- Trade debts +€4,382
up €4,382 (+24.0%), from €18,241 to €22,623
- Taxes +€3,006
up €3,006 (+45.5%), from €6,608 to €9,614
- Financial income +€1,943
up €1,943 (+1542.1%), from €126 to €2,069
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 | €264,827 | €290,739 | +€25,911 | +9.8% |
| Fixed assets | 21/28 | €46,386 | €34,771 | -€11,616 | -25.0% |
| Tangible fixed assets | 22/27 | €46,386 | €34,771 | -€11,616 | -25.0% |
| Land and buildings | 22 | €2,930 | €1,988 | -€943 | -32.2% |
| Plant, machinery and equipment | 23 | €206 | €186 | -€21 | -10.0% |
| Furniture and vehicles | 24 | €43,249 | €32,597 | -€10,652 | -24.6% |
| Current assets | 29/58 | €218,441 | €255,968 | +€37,527 | +17.2% |
| Stocks and contracts in progress | 3 | €37,920 | €36,369 | -€1,550 | -4.1% |
| Stocks | 30/36 | €37,920 | €36,369 | -€1,550 | -4.1% |
| Amounts receivable within one year | 40/41 | €40,793 | €39,176 | -€1,617 | -4.0% |
| Trade receivables | 40 | €40,793 | €39,176 | -€1,617 | -4.0% |
| Cash at bank and in hand | 54/58 | €139,728 | €180,423 | +€40,695 | +29.1% |
| Total equity and liabilities | 10/49 | €264,827 | €290,739 | +€25,911 | +9.8% |
| Equity | 10/15 | €233,328 | €251,556 | +€18,227 | +7.8% |
| Contributions | 10/11 | €15,245 | €15,245 | = | 0.0% |
| Reserves | 13 | €218,083 | €236,310 | +€18,227 | +8.4% |
| Distributable reserves | 133 | €218,083 | €236,310 | +€18,227 | +8.4% |
| Amounts payable | 17/49 | €31,499 | €39,183 | +€7,684 | +24.4% |
| Amounts payable within one year | 42/48 | €31,499 | €39,183 | +€7,684 | +24.4% |
| Trade debts | 44 | €18,241 | €22,623 | +€4,382 | +24.0% |
| Suppliers | 440/4 | €18,241 | €22,623 | +€4,382 | +24.0% |
| Taxes, remuneration and social security | 45 | €1,948 | €7,438 | +€5,490 | +281.7% |
| Taxes | 450/3 | €1,948 | €7,438 | +€5,490 | +281.7% |
| Other amounts payable | 47/48 | €11,310 | €9,122 | -€2,188 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,558 | €11,616 | +€58 | +0.5% |
| Other operating charges | 640/8 | €4,947 | €4,753 | -€194 | -3.9% |
| Gross operating margin | 9900 | €42,562 | €42,210 | -€352 | -0.8% |
| Operating profit (loss) | 9901 | €26,057 | €25,842 | -€215 | -0.8% |
| Financial income | 75/76B | €126 | €2,069 | +€1,943 | +1542.1% |
| Recurring financial income | 75 | €126 | €2,069 | +€1,943 | +1542.1% |
| Financial charges | 65/66B | €52 | €70 | +€19 | +36.3% |
| Recurring financial charges | 65 | €52 | €70 | +€19 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | €26,132 | €27,841 | +€1,709 | +6.5% |
| Income taxes | 67/77 | €6,608 | €9,614 | +€3,006 | +45.5% |
| Profit (loss) for the period | 9904 | €19,524 | €18,227 | -€1,297 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,524 | €18,227 | -€1,297 | -6.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.