Dericks Management: 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.
Dericks Management
Largest movements
- Cash +€43,036
up €43,036 (+26.1%), from €165,005 to €208,041
mainly Other debts (+€61,804) and Depreciation (+€40,155)
- Tangible fixed assets -€40,155
down €40,155 (-5.4%), from €746,673 to €706,518
of which Land and buildings: -€31,728
- Receivables within one year +€19,523
up €19,523 (+24.5%), from €79,822 to €99,345
of which Other amounts receivable: +€12,358
- Other debts +€61,804
up €61,804 (+12.1%), from €511,601 to €573,405
- Debts after one year -€41,856
down €41,856 (-14.1%), from €297,286 to €255,430
- Taxes +€9,692
up €9,692, from -€4,812 to €4,880
- Gross operating margin +€6,450
up €6,450 (+6.6%), from €97,091 to €103,541
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 | €1,356,500 | €1,378,904 | +€22,404 | +1.7% |
| Fixed assets | 21/28 | €1,111,673 | €1,071,518 | -€40,155 | -3.6% |
| Tangible fixed assets | 22/27 | €746,673 | €706,518 | -€40,155 | -5.4% |
| Land and buildings | 22 | €724,349 | €692,621 | -€31,728 | -4.4% |
| Plant, machinery and equipment | 23 | €22,324 | €13,897 | -€8,427 | -37.7% |
| Financial fixed assets | 28 | €365,000 | €365,000 | = | 0.0% |
| Current assets | 29/58 | €244,827 | €307,386 | +€62,559 | +25.6% |
| Amounts receivable within one year | 40/41 | €79,822 | €99,345 | +€19,523 | +24.5% |
| Trade receivables | 40 | €9,835 | €17,000 | +€7,165 | +72.9% |
| Other amounts receivable | 41 | €69,987 | €82,345 | +€12,358 | +17.7% |
| Cash at bank and in hand | 54/58 | €165,005 | €208,041 | +€43,036 | +26.1% |
| Total equity and liabilities | 10/49 | €1,356,500 | €1,378,904 | +€22,404 | +1.7% |
| Equity | 10/15 | €493,862 | €505,781 | +€11,919 | +2.4% |
| Contributions | 10/11 | €305,600 | €305,600 | = | 0.0% |
| Capital | 10 | €305,600 | €305,600 | = | 0.0% |
| Issued capital | 100 | €305,600 | €305,600 | = | 0.0% |
| Reserves | 13 | €99,514 | €99,514 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,189 | €1,189 | = | 0.0% |
| Legal reserve | 130 | €1,189 | €1,189 | = | 0.0% |
| Distributable reserves | 133 | €98,325 | €98,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,748 | €100,667 | +€11,919 | +13.4% |
| Amounts payable | 17/49 | €862,638 | €873,123 | +€10,485 | +1.2% |
| Amounts payable after more than one year | 17 | €297,286 | €255,430 | -€41,856 | -14.1% |
| Financial debts | 170/4 | €297,286 | €255,430 | -€41,856 | -14.1% |
| Amounts payable within one year | 42/48 | €565,352 | €617,693 | +€52,341 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €53,401 | €41,855 | -€11,546 | -21.6% |
| Trade debts | 44 | - | €2,433 | +€2,433 | |
| Suppliers | 440/4 | - | €2,433 | +€2,433 | |
| Taxes, remuneration and social security | 45 | €350 | €0 | -€350 | -100.0% |
| Taxes | 450/3 | €350 | €0 | -€350 | -100.0% |
| Other amounts payable | 47/48 | €511,601 | €573,405 | +€61,804 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,396 | €40,155 | -€241 | -0.6% |
| Other operating charges | 640/8 | €6,622 | €6,996 | +€374 | +5.6% |
| Gross operating margin | 9900 | €97,091 | €103,541 | +€6,450 | +6.6% |
| Operating profit (loss) | 9901 | €50,073 | €56,390 | +€6,317 | +12.6% |
| Financial income | 75/76B | €2,974 | €2,417 | -€557 | -18.7% |
| Recurring financial income | 75 | €2,974 | €2,417 | -€557 | -18.7% |
| Financial charges | 65/66B | €42,641 | €42,008 | -€633 | -1.5% |
| Recurring financial charges | 65 | €42,641 | €42,008 | -€633 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €10,406 | €16,799 | +€6,393 | +61.4% |
| Income taxes | 67/77 | -€4,812 | €4,880 | +€9,692 | |
| Profit (loss) for the period | 9904 | €15,218 | €11,919 | -€3,299 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,218 | €11,919 | -€3,299 | -21.7% |
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.