Dergonomics: 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.
Dergonomics
Largest movements
- Cash +€61,279
up €61,279 (+122.1%), from €50,203 to €111,482
mainly Net result for the year (+€62,890) and Other debts (+€7,750)
- Tangible fixed assets -€5,459
down €5,459 (-32.3%), from €16,901 to €11,442
of which Furniture and vehicles: -€5,389
- Deferred charges and accrued income -€1,425
down €1,425 (-74.4%), from €1,915 to €490
- Reserves +€47,000
up €47,000 (+81.0%), from €58,000 to €105,000
- Other debts +€7,750
new in 2025: €7,750
- Tax, wage and social debts -€1,365
down €1,365 (-13.0%), from €10,469 to €9,104
- Gross operating margin +€54,100
up €54,100 (+130.3%), from €41,527 to €95,628
- Taxes +€12,097
up €12,097 (+109.4%), from €11,054 to €23,151
- Depreciation +€4,766
up €4,766 (+274.9%), from €1,733 to €6,499
- Staff costs +€1,705
new in 2025: €1,705
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 | €74,743 | €129,018 | +€54,275 | +72.6% |
| Fixed assets | 21/28 | €16,901 | €11,442 | -€5,459 | -32.3% |
| Tangible fixed assets | 22/27 | €16,901 | €11,442 | -€5,459 | -32.3% |
| Plant, machinery and equipment | 23 | €70 | - | -€70 | |
| Furniture and vehicles | 24 | €16,831 | €11,442 | -€5,389 | -32.0% |
| Current assets | 29/58 | €57,842 | €117,576 | +€59,734 | +103.3% |
| Amounts receivable within one year | 40/41 | €5,724 | €5,604 | -€121 | -2.1% |
| Trade receivables | 40 | €3,638 | - | -€3,638 | |
| Other amounts receivable | 41 | €2,086 | €5,604 | +€3,518 | +168.6% |
| Cash at bank and in hand | 54/58 | €50,203 | €111,482 | +€61,279 | +122.1% |
| Deferred charges and accrued income | 490/1 | €1,915 | €490 | -€1,425 | -74.4% |
| Total equity and liabilities | 10/49 | €74,743 | €129,018 | +€54,275 | +72.6% |
| Equity | 10/15 | €64,274 | €112,164 | +€47,890 | +74.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,000 | €105,000 | +€47,000 | +81.0% |
| Distributable reserves | 133 | €58,000 | €105,000 | +€47,000 | +81.0% |
| Profit (loss) carried forward | 14 | €1,274 | €2,164 | +€890 | +69.9% |
| Amounts payable | 17/49 | €10,469 | €16,854 | +€6,385 | +61.0% |
| Amounts payable within one year | 42/48 | €10,469 | €16,854 | +€6,385 | +61.0% |
| Taxes, remuneration and social security | 45 | €10,469 | €9,104 | -€1,365 | -13.0% |
| Taxes | 450/3 | €10,469 | €9,104 | -€1,365 | -13.0% |
| Other amounts payable | 47/48 | - | €7,750 | +€7,750 | |
| Remuneration, social security and pensions | 62 | - | €1,705 | +€1,705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,733 | €6,499 | +€4,766 | +274.9% |
| Other operating charges | 640/8 | €366 | €1,226 | +€861 | +235.3% |
| Gross operating margin | 9900 | €41,527 | €95,628 | +€54,100 | +130.3% |
| Operating profit (loss) | 9901 | €39,428 | €86,197 | +€46,769 | +118.6% |
| Financial income | 75/76B | €65 | €0 | -€65 | -100.0% |
| Recurring financial income | 75 | €65 | €0 | -€65 | -100.0% |
| Financial charges | 65/66B | €97 | €156 | +€59 | +61.2% |
| Recurring financial charges | 65 | €97 | €156 | +€59 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €39,397 | €86,041 | +€46,645 | +118.4% |
| Income taxes | 67/77 | €11,054 | €23,151 | +€12,097 | +109.4% |
| Profit (loss) for the period | 9904 | €28,342 | €62,890 | +€34,548 | +121.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,342 | €62,890 | +€34,548 | +121.9% |
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 11 October 2026 via checked.be.