DERICHS-DIDIER: 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.
DERICHS-DIDIER
Largest movements
- Deferred charges and accrued income +€5,341
new in 2025: €5,341
- Stocks and contracts +€4,926
new in 2025: €4,926
- Tangible fixed assets +€4,449
up €4,449 (+1.9%), from €232,015 to €236,465
of which Furniture and vehicles: +€2,729
- Reserves +€65,000
new in 2025: €65,000
- Profit (loss) carried forward -€59,560
down €59,560 (-92.8%), from €64,178 to €4,617
- Debts after one year -€10,734
down €10,734 (-7.3%), from €147,203 to €136,469
- Other debts +€9,543
new in 2025: €9,543
- Tax, wage and social debts +€5,703
up €5,703 (+146%), from €3,895 to €9,598
of which Taxes: +€5,773
- Gross operating margin -€39,849
down €39,849 (-62.2%), from €64,086 to €24,236
- Depreciation -€30,352
down €30,352 (-78.1%), from €38,853 to €8,501
- Taxes -€2,169
down €2,169 (-56.7%), from €3,825 to €1,656
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.
Derived cash bridge
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 | €246,461 | €261,884 | +€15,423 | +6.3% |
| Fixed assets | 21/28 | €234,857 | €239,306 | +€4,449 | +1.9% |
| Tangible fixed assets | 22/27 | €232,015 | €236,465 | +€4,449 | +1.9% |
| Land and buildings | 22 | €230,953 | €232,672 | +€1,720 | +0.7% |
| Furniture and vehicles | 24 | €1,063 | €3,792 | +€2,729 | +257% |
| Financial fixed assets | 28 | €2,841 | €2,841 | = | 0.0% |
| Current assets | 29/58 | €11,604 | €22,578 | +€10,974 | +94.6% |
| Stocks and contracts in progress | 3 | - | €4,926 | +€4,926 | |
| Stocks | 30/36 | - | €4,926 | +€4,926 | |
| Amounts receivable within one year | 40/41 | €8,998 | €10,108 | +€1,110 | +12.3% |
| Trade receivables | 40 | €5,990 | €8,096 | +€2,106 | +35.2% |
| Other amounts receivable | 41 | €3,008 | €2,012 | -€996 | -33.1% |
| Cash at bank and in hand | 54/58 | €2,606 | €2,203 | -€403 | -15.5% |
| Deferred charges and accrued income | 490/1 | - | €5,341 | +€5,341 | |
| Total equity and liabilities | 10/49 | €246,461 | €261,884 | +€15,423 | +6.3% |
| Equity | 10/15 | €82,778 | €88,217 | +€5,440 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €65,000 | +€65,000 | |
| Distributable reserves | 133 | - | €65,000 | +€65,000 | |
| Profit (loss) carried forward | 14 | €64,178 | €4,617 | -€59,560 | -92.8% |
| Amounts payable | 17/49 | €163,684 | €173,667 | +€9,983 | +6.1% |
| Amounts payable after more than one year | 17 | €147,203 | €136,469 | -€10,734 | -7.3% |
| Financial debts | 170/4 | €147,203 | €136,469 | -€10,734 | -7.3% |
| Amounts payable within one year | 42/48 | €16,481 | €37,142 | +€20,661 | +125% |
| Current portion of amounts payable after more than one year | 42 | €11,313 | €11,616 | +€303 | +2.7% |
| Trade debts | 44 | €1,273 | €6,385 | +€5,112 | +401% |
| Suppliers | 440/4 | €1,273 | €6,385 | +€5,112 | +401% |
| Taxes, remuneration and social security | 45 | €3,895 | €9,598 | +€5,703 | +146% |
| Taxes | 450/3 | €3,825 | €9,598 | +€5,773 | +151% |
| Remuneration and social security | 454/9 | €70 | - | -€70 | |
| Other amounts payable | 47/48 | - | €9,543 | +€9,543 | |
| Accrued charges and deferred income | 492/3 | - | €56 | +€56 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,853 | €8,501 | -€30,352 | -78.1% |
| Other operating charges | 640/8 | €4,115 | €3,984 | -€132 | -3.2% |
| Gross operating margin | 9900 | €64,086 | €24,236 | -€39,849 | -62.2% |
| Operating profit (loss) | 9901 | €21,118 | €11,752 | -€9,366 | -44.3% |
| Financial income | 75/76B | €0 | €2 | +€2 | +8,600% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +8,600% |
| Financial charges | 65/66B | €4,661 | €4,658 | -€3 | -0.1% |
| Recurring financial charges | 65 | €4,661 | €4,658 | -€3 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €16,457 | €7,096 | -€9,361 | -56.9% |
| Income taxes | 67/77 | €3,825 | €1,656 | -€2,169 | -56.7% |
| Profit (loss) for the period | 9904 | €12,632 | €5,440 | -€7,192 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,632 | €5,440 | -€7,192 | -56.9% |
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 28 October 2026 via checked.be.