DERIBA: 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.
DERIBA
Largest movements
- Current investments +€89,181
up €89,181 (+33.6%), from €265,029 to €354,209
- Financial fixed assets +€13,099
up €13,099 (+1.8%), from €745,917 to €759,017
- Revaluation surpluses +€83,610
up €83,610 (+917.3%), from €9,115 to €92,724
- Trade debts +€37,311
up €37,311 (+1739.0%), from €2,146 to €39,456
- Other debts -€25,000
down €25,000 (-3.6%), from €699,388 to €674,388
- Profit (loss) carried forward +€13,984
up €13,984 (+26.6%), from €52,574 to €66,557
- Turnover +€91,155
up €91,155 (+314.9%), from €28,951 to €120,106
- Purchases and services +€70,404
up €70,404 (+574.0%), from €12,266 to €82,670
- Financial income -€21,487
down €21,487 (-42.8%), from €50,208 to €28,721
- Other operating charges +€10,690
up €10,690 (+208.7%), from €5,121 to €15,811
- Gross operating margin +€6,552
up €6,552 (+39.3%), from €16,685 to €23,237
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 | €1,132,539 | €1,238,820 | +€106,281 | +9.4% |
| Fixed assets | 21/28 | €831,118 | €841,707 | +€10,588 | +1.3% |
| Tangible fixed assets | 22/27 | €85,201 | €82,690 | -€2,511 | -2.9% |
| Land and buildings | 22 | €84,425 | €80,503 | -€3,922 | -4.6% |
| Furniture and vehicles | 24 | €773 | €2,184 | +€1,411 | +182.6% |
| Leasing and similar rights | 25 | €3 | €3 | = | 0.0% |
| Financial fixed assets | 28 | €745,917 | €759,017 | +€13,099 | +1.8% |
| Current assets | 29/58 | €301,421 | €397,113 | +€95,692 | +31.7% |
| Amounts receivable within one year | 40/41 | €21,480 | €21,980 | +€500 | +2.3% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | €3,330 | €3,830 | +€500 | +15.0% |
| Current investments | 50/53 | €265,029 | €354,209 | +€89,181 | +33.6% |
| Cash at bank and in hand | 54/58 | €14,912 | €20,924 | +€6,011 | +40.3% |
| Total equity and liabilities | 10/49 | €1,132,539 | €1,238,820 | +€106,281 | +9.4% |
| Equity | 10/15 | €286,700 | €384,293 | +€97,593 | +34.0% |
| Contributions | 10/11 | €204,512 | €204,512 | = | 0.0% |
| Revaluation surpluses | 12 | €9,115 | €92,724 | +€83,610 | +917.3% |
| Reserves | 13 | €20,500 | €20,500 | = | 0.0% |
| Distributable reserves | 133 | €20,500 | €20,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,574 | €66,557 | +€13,984 | +26.6% |
| Amounts payable | 17/49 | €845,839 | €854,526 | +€8,688 | +1.0% |
| Amounts payable after more than one year | 17 | €132,394 | €124,204 | -€8,191 | -6.2% |
| Financial debts | 170/4 | €132,394 | €124,204 | -€8,191 | -6.2% |
| Amounts payable within one year | 42/48 | €713,444 | €730,323 | +€16,879 | +2.4% |
| Financial debts | 43 | €11,910 | €11,910 | = | 0.0% |
| Credit institutions | 430/8 | €11,910 | €11,910 | = | 0.0% |
| Trade debts | 44 | €2,146 | €39,456 | +€37,311 | +1739.0% |
| Suppliers | 440/4 | €2,146 | €39,456 | +€37,311 | +1739.0% |
| Taxes, remuneration and social security | 45 | - | €4,568 | +€4,568 | |
| Taxes | 450/3 | - | €4,568 | +€4,568 | |
| Other amounts payable | 47/48 | €699,388 | €674,388 | -€25,000 | -3.6% |
| Turnover | 70 | €28,951 | €120,106 | +€91,155 | +314.9% |
| Non-recurring operating income | 76A | - | €600 | +€600 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,266 | €82,670 | +€70,404 | +574.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,126 | €4,319 | +€193 | +4.7% |
| Other operating charges | 640/8 | €5,121 | €15,811 | +€10,690 | +208.7% |
| Gross operating margin | 9900 | €16,685 | €23,237 | +€6,552 | +39.3% |
| Operating profit (loss) | 9901 | €7,438 | €3,107 | -€4,331 | -58.2% |
| Financial income | 75/76B | €50,208 | €28,721 | -€21,487 | -42.8% |
| Recurring financial income | 75 | €50,208 | €28,721 | -€21,487 | -42.8% |
| Financial charges | 65/66B | €11,068 | €12,052 | +€985 | +8.9% |
| Recurring financial charges | 65 | €11,068 | €12,052 | +€985 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €46,578 | €19,776 | -€26,803 | -57.5% |
| Income taxes | 67/77 | €672 | €5,792 | +€5,120 | +762.3% |
| Profit (loss) for the period | 9904 | €45,907 | €13,984 | -€31,923 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,907 | €13,984 | -€31,923 | -69.5% |
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 6 October 2026 via checked.be.