DERIA: 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.
DERIA
Largest movements
- Cash -€97,031
down €97,031 (-54.0%), from €179,706 to €82,675
mainly Stocks and contracts (-€80,000) and Trade debts (-€31,642)
- Stocks and contracts +€80,000
up €80,000 (+40.0%), from €200,000 to €280,000
- Tangible fixed assets -€20,417
down €20,417 (-11.5%), from €177,386 to €156,968
of which Land and buildings: -€15,937
- Receivables within one year +€6,857
up €6,857 (+31.3%), from €21,924 to €28,781
of which Other amounts receivable: +€10,695
- Profit (loss) carried forward +€34,090
up €34,090 (+9.8%), from €347,147 to €381,237
- Trade debts -€31,642
down €31,642 (-38.0%), from €83,211 to €51,569
- Other debts -€26,292
down €26,292 (-29.6%), from €88,684 to €62,392
- Tax, wage and social debts -€6,748
down €6,748 (-12.4%), from €54,424 to €47,676
of which Taxes: -€5,098
- Staff costs +€54,624
up €54,624 (+69.8%), from €78,237 to €132,861
- Gross operating margin +€27,680
up €27,680 (+13.7%), from €202,438 to €230,118
- Taxes -€11,713
down €11,713 (-45.2%), from €25,931 to €14,218
- Depreciation +€10,194
up €10,194 (+51.9%), from €19,651 to €29,845
- Other operating charges +€4,130
up €4,130 (+54.1%), from €7,635 to €11,764
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 | €592,515 | €561,923 | -€30,592 | -5.2% |
| Fixed assets | 21/28 | €190,886 | €170,468 | -€20,417 | -10.7% |
| Tangible fixed assets | 22/27 | €177,386 | €156,968 | -€20,417 | -11.5% |
| Land and buildings | 22 | €149,049 | €133,112 | -€15,937 | -10.7% |
| Plant, machinery and equipment | 23 | €3,182 | €5,291 | +€2,109 | +66.3% |
| Furniture and vehicles | 24 | €25,155 | €18,565 | -€6,590 | -26.2% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €401,630 | €391,455 | -€10,174 | -2.5% |
| Stocks and contracts in progress | 3 | €200,000 | €280,000 | +€80,000 | +40.0% |
| Stocks | 30/36 | €200,000 | €280,000 | +€80,000 | +40.0% |
| Amounts receivable within one year | 40/41 | €21,924 | €28,781 | +€6,857 | +31.3% |
| Trade receivables | 40 | €3,838 | - | -€3,838 | |
| Other amounts receivable | 41 | €18,085 | €28,781 | +€10,695 | +59.1% |
| Cash at bank and in hand | 54/58 | €179,706 | €82,675 | -€97,031 | -54.0% |
| Total equity and liabilities | 10/49 | €592,515 | €561,923 | -€30,592 | -5.2% |
| Equity | 10/15 | €366,197 | €400,287 | +€34,090 | +9.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €347,147 | €381,237 | +€34,090 | +9.8% |
| Amounts payable | 17/49 | €226,318 | €161,637 | -€64,681 | -28.6% |
| Amounts payable within one year | 42/48 | €226,318 | €161,637 | -€64,681 | -28.6% |
| Trade debts | 44 | €83,211 | €51,569 | -€31,642 | -38.0% |
| Suppliers | 440/4 | €83,211 | €51,569 | -€31,642 | -38.0% |
| Taxes, remuneration and social security | 45 | €54,424 | €47,676 | -€6,748 | -12.4% |
| Taxes | 450/3 | €52,774 | €47,676 | -€5,098 | -9.7% |
| Remuneration and social security | 454/9 | €1,650 | - | -€1,650 | |
| Other amounts payable | 47/48 | €88,684 | €62,392 | -€26,292 | -29.6% |
| Remuneration, social security and pensions | 62 | €78,237 | €132,861 | +€54,624 | +69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,651 | €29,845 | +€10,194 | +51.9% |
| Other operating charges | 640/8 | €7,635 | €11,764 | +€4,130 | +54.1% |
| Gross operating margin | 9900 | €202,438 | €230,118 | +€27,680 | +13.7% |
| Operating profit (loss) | 9901 | €96,915 | €55,648 | -€41,268 | -42.6% |
| Financial charges | 65/66B | €6,594 | €7,339 | +€746 | +11.3% |
| Recurring financial charges | 65 | €6,594 | €7,339 | +€746 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €90,321 | €48,308 | -€42,013 | -46.5% |
| Income taxes | 67/77 | €25,931 | €14,218 | -€11,713 | -45.2% |
| Profit (loss) for the period | 9904 | €64,390 | €34,090 | -€30,300 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,390 | €34,090 | -€30,300 | -47.1% |
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 5 October 2026 via checked.be.