DERIJCKE M.: 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.
DERIJCKE M.
Largest movements
- Cash +€62,767
up €62,767 (+145%), from €43,391 to €106,158
mainly Net result for the year (+€78,001) and Tax, wage and social debts (+€33,957)
- Receivables within one year -€8,486
down €8,486 (-91.2%), from €9,306 to €820
of which Other amounts receivable: -€9,044
- Deferred charges and accrued income -€6,275
down €6,275 (-80.9%), from €7,760 to €1,486
- Tax, wage and social debts +€33,957
up €33,957 (+557%), from €6,095 to €40,052
- Reserves +€27,141
up €27,141 (+13.4%), from €201,882 to €229,024
- Debts after one year -€7,867
down €7,867 (-15.5%), from €50,614 to €42,748
- Gross operating margin +€60,375
up €60,375 (+87.4%), from €69,092 to €129,467
- Taxes +€21,843
up €21,843 (+87.0%), from €25,096 to €46,939
- Financial income -€13,344
down €13,344 (-88.0%), from €15,168 to €1,824
of which Non-recurring financial income: -€13,334
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 | €292,277 | €340,996 | +€48,719 | +16.7% |
| Fixed assets | 21/28 | €11,555 | €9,384 | -€2,171 | -18.8% |
| Tangible fixed assets | 22/27 | €11,555 | €9,384 | -€2,171 | -18.8% |
| Other tangible fixed assets | 26 | €11,555 | €9,384 | -€2,171 | -18.8% |
| Current assets | 29/58 | €280,722 | €331,612 | +€50,890 | +18.1% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,306 | €820 | -€8,486 | -91.2% |
| Trade receivables | 40 | - | €559 | +€559 | |
| Other amounts receivable | 41 | €9,306 | €262 | -€9,044 | -97.2% |
| Current investments | 50/53 | €95,265 | €98,149 | +€2,884 | +3.0% |
| Cash at bank and in hand | 54/58 | €43,391 | €106,158 | +€62,767 | +145% |
| Deferred charges and accrued income | 490/1 | €7,760 | €1,486 | -€6,275 | -80.9% |
| Total equity and liabilities | 10/49 | €292,277 | €340,996 | +€48,719 | +16.7% |
| Equity | 10/15 | €220,482 | €247,624 | +€27,141 | +12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,882 | €229,024 | +€27,141 | +13.4% |
| Distributable reserves | 133 | €201,882 | €229,024 | +€27,141 | +13.4% |
| Amounts payable | 17/49 | €71,795 | €93,372 | +€21,577 | +30.1% |
| Amounts payable after more than one year | 17 | €50,614 | €42,748 | -€7,867 | -15.5% |
| Financial debts | 170/4 | €50,614 | €42,748 | -€7,867 | -15.5% |
| Amounts payable within one year | 42/48 | €20,365 | €50,058 | +€29,693 | +146% |
| Current portion of amounts payable after more than one year | 42 | €11,012 | €9,590 | -€1,422 | -12.9% |
| Trade debts | 44 | €451 | €290 | -€161 | -35.7% |
| Suppliers | 440/4 | €451 | €290 | -€161 | -35.7% |
| Taxes, remuneration and social security | 45 | €6,095 | €40,052 | +€33,957 | +557% |
| Taxes | 450/3 | €6,095 | €40,052 | +€33,957 | +557% |
| Other amounts payable | 47/48 | €2,808 | €126 | -€2,682 | -95.5% |
| Accrued charges and deferred income | 492/3 | €816 | €567 | -€249 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,641 | €2,171 | -€470 | -17.8% |
| Other operating charges | 640/8 | €1,903 | €1,928 | +€25 | +1.3% |
| Gross operating margin | 9900 | €69,092 | €129,467 | +€60,375 | +87.4% |
| Operating profit (loss) | 9901 | €64,548 | €125,367 | +€60,819 | +94.2% |
| Financial income | 75/76B | €15,168 | €1,824 | -€13,344 | -88.0% |
| Recurring financial income | 75 | €1,834 | €1,824 | -€9 | -0.5% |
| Non-recurring financial income | 76B | €13,334 | - | -€13,334 | |
| Financial charges | 65/66B | €2,365 | €2,251 | -€114 | -4.8% |
| Recurring financial charges | 65 | €2,365 | €2,251 | -€114 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €77,351 | €124,940 | +€47,589 | +61.5% |
| Income taxes | 67/77 | €25,096 | €46,939 | +€21,843 | +87.0% |
| Profit (loss) for the period | 9904 | €52,255 | €78,001 | +€25,746 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,255 | €78,001 | +€25,746 | +49.3% |
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 26 October 2026 via checked.be.