DERIGRAN: 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.
DERIGRAN
Largest movements
- Receivables within one year +€66,635
up €66,635 (+17.7%), from €375,635 to €442,271
of which Trade receivables: +€88,269
- Cash +€46,545
up €46,545 (+54.6%), from €85,183 to €131,727
mainly Net result for the year (+€101,119) and Depreciation (+€35,892)
- Tangible fixed assets -€35,892
down €35,892 (-42.2%), from €85,040 to €49,148
- Profit (loss) carried forward +€101,119
up €101,119 (+35.0%), from €289,170 to €390,289
- Trade debts -€8,714
down €8,714 (-5.5%), from €158,108 to €149,394
- Debts after one year -€8,116
down €8,116 (-37.4%), from €21,691 to €13,575
- Gross operating margin +€178,379
up €178,379, from -€8,720 to €169,659
- Taxes +€16,150
up €16,150 (+2593.7%), from €623 to €16,773
- Other operating charges +€11,827
up €11,827 (+939.6%), from €1,259 to €13,086
- Financial income -€1,828
down €1,828 (-97.7%), from €1,870 to €42
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 | €550,298 | €630,045 | +€79,747 | +14.5% |
| Fixed assets | 21/28 | €85,040 | €49,148 | -€35,892 | -42.2% |
| Tangible fixed assets | 22/27 | €85,040 | €49,148 | -€35,892 | -42.2% |
| Furniture and vehicles | 24 | €85,040 | €49,148 | -€35,892 | -42.2% |
| Current assets | 29/58 | €465,258 | €580,897 | +€115,639 | +24.9% |
| Amounts receivable within one year | 40/41 | €375,635 | €442,271 | +€66,635 | +17.7% |
| Trade receivables | 40 | €168,521 | €256,790 | +€88,269 | +52.4% |
| Other amounts receivable | 41 | €207,115 | €185,481 | -€21,634 | -10.4% |
| Cash at bank and in hand | 54/58 | €85,183 | €131,727 | +€46,545 | +54.6% |
| Deferred charges and accrued income | 490/1 | €4,441 | €6,899 | +€2,459 | +55.4% |
| Total equity and liabilities | 10/49 | €550,298 | €630,045 | +€79,747 | +14.5% |
| Equity | 10/15 | €357,340 | €458,459 | +€101,119 | +28.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €289,170 | €390,289 | +€101,119 | +35.0% |
| Amounts payable | 17/49 | €192,958 | €171,586 | -€21,372 | -11.1% |
| Amounts payable after more than one year | 17 | €21,691 | €13,575 | -€8,116 | -37.4% |
| Financial debts | 170/4 | €21,691 | €13,575 | -€8,116 | -37.4% |
| Amounts payable within one year | 42/48 | €171,267 | €158,011 | -€13,256 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €13,159 | €8,116 | -€5,043 | -38.3% |
| Trade debts | 44 | €158,108 | €149,394 | -€8,714 | -5.5% |
| Suppliers | 440/4 | €158,108 | €149,394 | -€8,714 | -5.5% |
| Taxes, remuneration and social security | 45 | - | €501 | +€501 | |
| Taxes | 450/3 | - | €501 | +€501 | |
| Remuneration, social security and pensions | 62 | €301 | €333 | +€32 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,892 | €35,892 | = | 0.0% |
| Other operating charges | 640/8 | €1,259 | €13,086 | +€11,827 | +939.6% |
| Gross operating margin | 9900 | -€8,720 | €169,659 | +€178,379 | |
| Operating profit (loss) | 9901 | -€46,172 | €120,349 | +€166,520 | |
| Financial income | 75/76B | €1,870 | €42 | -€1,828 | -97.7% |
| Recurring financial income | 75 | €1,870 | €42 | -€1,828 | -97.7% |
| Financial charges | 65/66B | €4,135 | €2,499 | -€1,636 | -39.6% |
| Recurring financial charges | 65 | €4,135 | €2,499 | -€1,636 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | -€48,437 | €117,892 | +€166,329 | |
| Income taxes | 67/77 | €623 | €16,773 | +€16,150 | +2593.7% |
| Profit (loss) for the period | 9904 | -€49,060 | €101,119 | +€150,178 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,060 | €101,119 | +€150,178 |
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 3 October 2026 via checked.be.