DERICON: 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.
DERICON
Largest movements
- Cash +€143,510
up €143,510 (+448.0%), from €32,035 to €175,544
mainly Receivables within one year (+€91,402) and Receivables after one year (+€38,009)
- Receivables within one year -€91,402
down €91,402 (-96.4%), from €94,826 to €3,424
of which Trade receivables: -€92,997
- Receivables after one year -€38,009
down €38,009 (-78.3%), from €48,569 to €10,560
of which Other amounts receivable: -€38,009
- Deferred charges and accrued income +€19,308
up €19,308 (+1234.9%), from €1,564 to €20,871
- Reserves +€33,262
up €33,262 (+23.8%), from €139,983 to €173,246
of which Distributable reserves: +€33,262
- Tax, wage and social debts +€3,551
up €3,551 (+14.4%), from €24,661 to €28,213
- Trade debts -€3,411
down €3,411 (-72.4%), from €4,713 to €1,302
- Gross operating margin -€19,724
down €19,724 (-29.1%), from €67,676 to €47,952
- Taxes -€6,390
down €6,390 (-32.3%), from €19,781 to €13,391
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 | €176,994 | €211,580 | +€34,586 | +19.5% |
| Fixed assets | 21/28 | €0 | €1,180 | +€1,180 | |
| Tangible fixed assets | 22/27 | €0 | €1,180 | +€1,180 | |
| Plant, machinery and equipment | 23 | €0 | €1,180 | +€1,180 | |
| Current assets | 29/58 | €176,994 | €210,400 | +€33,406 | +18.9% |
| Amounts receivable after more than one year | 29 | €48,569 | €10,560 | -€38,009 | -78.3% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €48,569 | €10,560 | -€38,009 | -78.3% |
| Amounts receivable within one year | 40/41 | €94,826 | €3,424 | -€91,402 | -96.4% |
| Trade receivables | 40 | €94,812 | €1,815 | -€92,997 | -98.1% |
| Other amounts receivable | 41 | €15 | €1,609 | +€1,594 | +10890.7% |
| Cash at bank and in hand | 54/58 | €32,035 | €175,544 | +€143,510 | +448.0% |
| Deferred charges and accrued income | 490/1 | €1,564 | €20,871 | +€19,308 | +1234.9% |
| Total equity and liabilities | 10/49 | €176,994 | €211,580 | +€34,586 | +19.5% |
| Equity | 10/15 | €146,183 | €179,446 | +€33,262 | +22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €139,983 | €173,246 | +€33,262 | +23.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,981 | €2,981 | = | 0.0% |
| Distributable reserves | 133 | €137,003 | €170,265 | +€33,262 | +24.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,811 | €32,134 | +€1,324 | +4.3% |
| Amounts payable within one year | 42/48 | €30,811 | €32,134 | +€1,324 | +4.3% |
| Financial debts | 43 | €291 | €1,652 | +€1,361 | +468.4% |
| Credit institutions | 430/8 | €291 | €1,652 | +€1,361 | +468.4% |
| Trade debts | 44 | €4,713 | €1,302 | -€3,411 | -72.4% |
| Suppliers | 440/4 | €4,713 | €1,302 | -€3,411 | -72.4% |
| Taxes, remuneration and social security | 45 | €24,661 | €28,213 | +€3,551 | +14.4% |
| Taxes | 450/3 | €24,661 | €28,213 | +€3,551 | +14.4% |
| Other amounts payable | 47/48 | €1,146 | €968 | -€178 | -15.5% |
| Remuneration, social security and pensions | 62 | €683 | €1,135 | +€452 | +66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121 | €14 | -€107 | -88.3% |
| Other operating charges | 640/8 | €1,340 | €1,761 | +€421 | +31.4% |
| Gross operating margin | 9900 | €67,676 | €47,952 | -€19,724 | -29.1% |
| Operating profit (loss) | 9901 | €65,532 | €45,042 | -€20,490 | -31.3% |
| Financial income | 75/76B | €2,068 | €1,991 | -€77 | -3.7% |
| Recurring financial income | 75 | €2,068 | €1,991 | -€77 | -3.7% |
| Financial charges | 65/66B | €229 | €379 | +€151 | +65.9% |
| Recurring financial charges | 65 | €229 | €379 | +€151 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | €67,371 | €46,653 | -€20,718 | -30.8% |
| Income taxes | 67/77 | €19,781 | €13,391 | -€6,390 | -32.3% |
| Profit (loss) for the period | 9904 | €47,591 | €33,262 | -€14,329 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,591 | €33,262 | -€14,329 | -30.1% |
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.