DERIJCK: 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.
DERIJCK
Largest movements
- Tangible fixed assets -€55,305
down €55,305 (-14.1%), from €393,233 to €337,929
- Cash +€39,681
up €39,681 (+43.9%), from €90,383 to €130,063
mainly Depreciation (+€56,885) and Net result for the year (+€14,696)
- Debts after one year -€36,391
down €36,391 (-12.6%), from €288,404 to €252,012
- Reserves +€12,800
up €12,800 (+29.9%), from €42,768 to €55,568
- Trade debts +€6,959
up €6,959 (+43.4%), from €16,017 to €22,976
- Gross operating margin +€13,797
up €13,797 (+8.9%), from €154,903 to €168,700
- Staff costs +€7,189
up €7,189 (+9.6%), from €74,754 to €81,943
- Taxes +€3,090
up €3,090 (+110.7%), from €2,790 to €5,880
- Financial charges -€2,623
down €2,623 (-25.6%), from €10,227 to €7,604
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 | €490,793 | €476,702 | -€14,091 | -2.9% |
| Fixed assets | 21/28 | €393,248 | €337,944 | -€55,305 | -14.1% |
| Tangible fixed assets | 22/27 | €393,233 | €337,929 | -€55,305 | -14.1% |
| Land and buildings | 22 | €237,016 | €209,881 | -€27,135 | -11.4% |
| Plant, machinery and equipment | 23 | €22,546 | €16,617 | -€5,928 | -26.3% |
| Furniture and vehicles | 24 | €133,671 | €111,431 | -€22,241 | -16.6% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €97,545 | €138,759 | +€41,214 | +42.3% |
| Stocks and contracts in progress | 3 | €6,810 | €6,601 | -€208 | -3.1% |
| Stocks | 30/36 | €6,810 | €6,601 | -€208 | -3.1% |
| Cash at bank and in hand | 54/58 | €90,383 | €130,063 | +€39,681 | +43.9% |
| Deferred charges and accrued income | 490/1 | €352 | €2,094 | +€1,741 | +494.5% |
| Total equity and liabilities | 10/49 | €490,793 | €476,702 | -€14,091 | -2.9% |
| Equity | 10/15 | €93,514 | €108,210 | +€14,696 | +15.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €42,768 | €55,568 | +€12,800 | +29.9% |
| Distributable reserves | 133 | €42,768 | €55,568 | +€12,800 | +29.9% |
| Profit (loss) carried forward | 14 | €32,154 | €34,049 | +€1,896 | +5.9% |
| Amounts payable | 17/49 | €397,279 | €368,492 | -€28,787 | -7.2% |
| Amounts payable after more than one year | 17 | €288,404 | €252,012 | -€36,391 | -12.6% |
| Financial debts | 170/4 | €288,404 | €252,012 | -€36,391 | -12.6% |
| Amounts payable within one year | 42/48 | €108,875 | €116,480 | +€7,605 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €35,593 | €36,391 | +€798 | +2.2% |
| Trade debts | 44 | €16,017 | €22,976 | +€6,959 | +43.4% |
| Suppliers | 440/4 | €16,017 | €22,976 | +€6,959 | +43.4% |
| Taxes, remuneration and social security | 45 | €26,232 | €27,562 | +€1,330 | +5.1% |
| Taxes | 450/3 | €9,210 | €13,028 | +€3,818 | +41.5% |
| Remuneration and social security | 454/9 | €17,022 | €14,534 | -€2,488 | -14.6% |
| Other amounts payable | 47/48 | €31,033 | €29,550 | -€1,482 | -4.8% |
| Remuneration, social security and pensions | 62 | €74,754 | €81,943 | +€7,189 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,877 | €56,885 | +€9 | 0.0% |
| Other operating charges | 640/8 | €2,024 | €1,692 | -€332 | -16.4% |
| Gross operating margin | 9900 | €154,903 | €168,700 | +€13,797 | +8.9% |
| Operating profit (loss) | 9901 | €21,249 | €28,180 | +€6,931 | +32.6% |
| Financial income | 75/76B | €162 | - | -€162 | |
| Recurring financial income | 75 | €162 | - | -€162 | |
| Financial charges | 65/66B | €10,227 | €7,604 | -€2,623 | -25.6% |
| Recurring financial charges | 65 | €10,227 | €7,604 | -€2,623 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €11,184 | €20,576 | +€9,393 | +84.0% |
| Income taxes | 67/77 | €2,790 | €5,880 | +€3,090 | +110.7% |
| Profit (loss) for the period | 9904 | €8,393 | €14,696 | +€6,303 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,393 | €14,696 | +€6,303 | +75.1% |
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 10 October 2026 via checked.be.