DERI-ius: 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.
DERI-ius
Largest movements
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Cash -€32,020
down €32,020 (-17.0%), from €188,368 to €156,348
mainly Contributions, distributions and other (-€290,000) and Debts after one year (-€86,265)
- Reserves -€145,347
down €145,347 (-27.2%), from €533,892 to €388,545
- Debts after one year -€86,265
down €86,265 (-15.6%), from €552,628 to €466,363
- Tax, wage and social debts -€19,897
down €19,897 (-57.9%), from €34,340 to €14,443
of which Taxes: -€19,892
- Gross operating margin -€11,938
down €11,938 (-14.1%), from €84,783 to €72,846
- Taxes -€3,676
down €3,676 (-16.9%), from €21,721 to €18,044
- Financial income -€2,650
down €2,650 (-2.5%), from €106,588 to €103,937
- Depreciation +€864
up €864 (+8.6%), from €10,066 to €10,930
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 | €1,217,055 | €966,048 | -€251,007 | -20.6% |
| Fixed assets | 21/28 | €795,364 | €789,658 | -€5,705 | -0.7% |
| Tangible fixed assets | 22/27 | €18,091 | €12,386 | -€5,705 | -31.5% |
| Plant, machinery and equipment | 23 | - | €1,958 | +€1,958 | |
| Furniture and vehicles | 24 | €18,091 | €10,428 | -€7,663 | -42.4% |
| Financial fixed assets | 28 | €777,272 | €777,272 | = | 0.0% |
| Current assets | 29/58 | €421,692 | €176,390 | -€245,301 | -58.2% |
| Amounts receivable within one year | 40/41 | €26,620 | €14,520 | -€12,100 | -45.5% |
| Trade receivables | 40 | €26,620 | €14,520 | -€12,100 | -45.5% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €188,368 | €156,348 | -€32,020 | -17.0% |
| Deferred charges and accrued income | 490/1 | €6,704 | €5,522 | -€1,181 | -17.6% |
| Total equity and liabilities | 10/49 | €1,217,055 | €966,048 | -€251,007 | -20.6% |
| Equity | 10/15 | €537,492 | €392,145 | -€145,347 | -27.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €533,892 | €388,545 | -€145,347 | -27.2% |
| Distributable reserves | 133 | €533,892 | €388,545 | -€145,347 | -27.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €679,563 | €573,903 | -€105,660 | -15.5% |
| Amounts payable after more than one year | 17 | €552,628 | €466,363 | -€86,265 | -15.6% |
| Financial debts | 170/4 | €552,628 | €466,363 | -€86,265 | -15.6% |
| Amounts payable within one year | 42/48 | €125,543 | €106,610 | -€18,933 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €87,893 | €86,265 | -€1,628 | -1.9% |
| Trade debts | 44 | €960 | €2,446 | +€1,486 | +154.8% |
| Suppliers | 440/4 | €960 | €2,446 | +€1,486 | +154.8% |
| Taxes, remuneration and social security | 45 | €34,340 | €14,443 | -€19,897 | -57.9% |
| Taxes | 450/3 | €31,312 | €11,420 | -€19,892 | -63.5% |
| Remuneration and social security | 454/9 | €3,028 | €3,023 | -€5 | -0.2% |
| Other amounts payable | 47/48 | €2,350 | €3,455 | +€1,106 | +47.1% |
| Accrued charges and deferred income | 492/3 | €1,392 | €930 | -€462 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,066 | €10,930 | +€864 | +8.6% |
| Other operating charges | 640/8 | €1,826 | €1,795 | -€31 | -1.7% |
| Gross operating margin | 9900 | €84,783 | €72,846 | -€11,938 | -14.1% |
| Operating profit (loss) | 9901 | €72,892 | €60,121 | -€12,771 | -17.5% |
| Financial income | 75/76B | €106,588 | €103,937 | -€2,650 | -2.5% |
| Recurring financial income | 75 | €106,588 | €103,937 | -€2,650 | -2.5% |
| Financial charges | 65/66B | €1,574 | €1,361 | -€213 | -13.5% |
| Recurring financial charges | 65 | €1,574 | €1,361 | -€213 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €177,906 | €162,697 | -€15,208 | -8.5% |
| Income taxes | 67/77 | €21,721 | €18,044 | -€3,676 | -16.9% |
| Profit (loss) for the period | 9904 | €156,185 | €144,653 | -€11,532 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €156,185 | €144,653 | -€11,532 | -7.4% |
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 9 October 2026 via checked.be.