DERIGIS: 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.
DERIGIS
Largest movements
- Tangible fixed assets -€258,900
down €258,900 (-16.5%), from €1.6m to €1.3m
of which Leasing and similar rights: -€258,184
- Receivables within one year -€93,363
down €93,363 (-62.2%), from €150,103 to €56,740
of which Trade receivables: -€67,904
- Current portion of long-term debt -€140,018
down €140,018 (-54.8%), from €255,358 to €115,340
- Debts after one year -€115,340
no longer reported in 2025 (was €115,340)
- Revaluation surpluses -€93,971
down €93,971 (-14.3%), from €657,795 to €563,824
- Reserves +€93,971
up €93,971 (+13.9%), from €677,257 to €771,228
of which Distributable reserves: +€93,970
- Trade debts -€50,583
down €50,583 (-27.2%), from €186,107 to €135,524
- Gross operating margin +€36,505
up €36,505 (+12.8%), from €284,522 to €321,027
- Turnover +€32,485
up €32,485 (+8.0%), from €404,168 to €436,653
- Financial charges -€15,536
down €15,536 (-52.0%), from €29,899 to €14,363
- Taxes +€12,976
up €12,976 (+57.0%), from €22,783 to €35,759
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 | €2,138,393 | €1,804,977 | -€333,416 | -15.6% |
| Fixed assets | 21/28 | €1,569,545 | €1,310,645 | -€258,900 | -16.5% |
| Tangible fixed assets | 22/27 | €1,569,545 | €1,310,645 | -€258,900 | -16.5% |
| Plant, machinery and equipment | 23 | €3,403 | €2,687 | -€716 | -21.0% |
| Leasing and similar rights | 25 | €1,566,142 | €1,307,958 | -€258,184 | -16.5% |
| Current assets | 29/58 | €568,848 | €494,333 | -€74,515 | -13.1% |
| Amounts receivable within one year | 40/41 | €150,103 | €56,740 | -€93,363 | -62.2% |
| Trade receivables | 40 | €111,917 | €44,013 | -€67,904 | -60.7% |
| Other amounts receivable | 41 | €38,186 | €12,728 | -€25,458 | -66.7% |
| Cash at bank and in hand | 54/58 | €372,738 | €391,585 | +€18,847 | +5.1% |
| Deferred charges and accrued income | 490/1 | €46,007 | €46,007 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €2,138,393 | €1,804,977 | -€333,416 | -15.6% |
| Equity | 10/15 | €1,537,890 | €1,549,065 | +€11,175 | +0.7% |
| Contributions | 10/11 | €219,063 | €219,063 | = | 0.0% |
| Capital | 10 | €219,063 | €219,063 | = | 0.0% |
| Issued capital | 100 | €219,063 | €219,063 | = | 0.0% |
| Revaluation surpluses | 12 | €657,795 | €563,824 | -€93,971 | -14.3% |
| Reserves | 13 | €677,257 | €771,228 | +€93,971 | +13.9% |
| Non-distributable reserves | 130/1 | €21,906 | €21,906 | +€0 | 0.0% |
| Legal reserve | 130 | €21,906 | €21,906 | +€0 | 0.0% |
| Distributable reserves | 133 | €655,351 | €749,321 | +€93,970 | +14.3% |
| Profit (loss) carried forward | 14 | -€16,225 | -€5,050 | +€11,175 | +68.9% |
| Amounts payable | 17/49 | €600,503 | €255,912 | -€344,591 | -57.4% |
| Amounts payable after more than one year | 17 | €115,340 | - | -€115,340 | |
| Financial debts | 170/4 | €115,340 | - | -€115,340 | |
| Amounts payable within one year | 42/48 | €485,163 | €255,912 | -€229,251 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €255,358 | €115,340 | -€140,018 | -54.8% |
| Trade debts | 44 | €186,107 | €135,524 | -€50,583 | -27.2% |
| Suppliers | 440/4 | €186,107 | €135,524 | -€50,583 | -27.2% |
| Taxes, remuneration and social security | 45 | €22,783 | €5,049 | -€17,734 | -77.8% |
| Taxes | 450/3 | €22,783 | €5,049 | -€17,734 | -77.8% |
| Other amounts payable | 47/48 | €20,915 | - | -€20,915 | |
| Turnover | 70 | €404,168 | €436,653 | +€32,485 | +8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,647 | €115,626 | -€4,021 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258,901 | €258,901 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€30 | +3.0% |
| Gross operating margin | 9900 | €284,522 | €321,027 | +€36,505 | +12.8% |
| Operating profit (loss) | 9901 | €24,591 | €61,066 | +€36,475 | +148% |
| Financial income | 75/76B | €2,468 | €231 | -€2,237 | -90.6% |
| Recurring financial income | 75 | €2,468 | €231 | -€2,237 | -90.6% |
| Financial charges | 65/66B | €29,899 | €14,363 | -€15,536 | -52.0% |
| Recurring financial charges | 65 | €29,899 | €14,363 | -€15,536 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,840 | €46,934 | +€49,774 | |
| Income taxes | 67/77 | €22,783 | €35,759 | +€12,976 | +57.0% |
| Profit (loss) for the period | 9904 | -€25,623 | €11,175 | +€36,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,623 | €11,175 | +€36,798 |
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 17 October 2026 via checked.be.