DERIK: 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.
DERIK
Largest movements
- Receivables within one year +€5,502
up €5,502 (+236.1%), from €2,330 to €7,833
of which Other amounts receivable: +€5,174
- Cash -€3,269
down €3,269 (-25.9%), from €12,616 to €9,348
mainly Receivables within one year (-€5,502) and Net result for the year (-€3,743)
- Tax, wage and social debts +€4,492
up €4,492 (+92.4%), from €4,862 to €9,355
of which Taxes: +€5,586
- Profit (loss) carried forward -€3,743
down €3,743 (-45.0%), from €8,313 to €4,571
- Trade debts +€1,484
up €1,484 (+190.4%), from €779 to €2,264
- Purchases and services -€39,516
down €39,516 (-99.6%), from €39,666 to €150
- Gross operating margin +€34,799
up €34,799 (+578.9%), from €6,011 to €40,810
- Staff costs +€24,476
up €24,476 (+468.1%), from €5,228 to €29,705
- Other operating charges +€12,063
up €12,063 (+410.3%), from €2,940 to €15,004
- Turnover -€4,643
down €4,643 (-10.2%), from €45,603 to €40,960
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 | €14,947 | €17,180 | +€2,234 | +14.9% |
| Current assets | 29/58 | €14,947 | €17,180 | +€2,234 | +14.9% |
| Amounts receivable within one year | 40/41 | €2,330 | €7,833 | +€5,502 | +236.1% |
| Trade receivables | 40 | €51 | €380 | +€329 | +644.5% |
| Other amounts receivable | 41 | €2,279 | €7,453 | +€5,174 | +227.0% |
| Cash at bank and in hand | 54/58 | €12,616 | €9,348 | -€3,269 | -25.9% |
| Total equity and liabilities | 10/49 | €14,947 | €17,180 | +€2,234 | +14.9% |
| Equity | 10/15 | €8,413 | €4,671 | -€3,743 | -44.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,313 | €4,571 | -€3,743 | -45.0% |
| Amounts payable | 17/49 | €6,533 | €12,510 | +€5,977 | +91.5% |
| Amounts payable within one year | 42/48 | €6,533 | €12,510 | +€5,977 | +91.5% |
| Trade debts | 44 | €779 | €2,264 | +€1,484 | +190.4% |
| Suppliers | 440/4 | €779 | €2,264 | +€1,484 | +190.4% |
| Taxes, remuneration and social security | 45 | €4,862 | €9,355 | +€4,492 | +92.4% |
| Taxes | 450/3 | €2,978 | €8,564 | +€5,586 | +187.6% |
| Remuneration and social security | 454/9 | €1,885 | €791 | -€1,094 | -58.0% |
| Other amounts payable | 47/48 | €891 | €891 | = | 0.0% |
| Turnover | 70 | €45,603 | €40,960 | -€4,643 | -10.2% |
| Non-recurring operating income | 76A | €74 | - | -€74 | |
| Goods, raw materials, services and sundry goods | 60/61 | €39,666 | €150 | -€39,516 | -99.6% |
| Remuneration, social security and pensions | 62 | €5,228 | €29,705 | +€24,476 | +468.1% |
| Other operating charges | 640/8 | €2,940 | €15,004 | +€12,063 | +410.3% |
| Gross operating margin | 9900 | €6,011 | €40,810 | +€34,799 | +578.9% |
| Operating profit (loss) | 9901 | -€2,158 | -€3,898 | -€1,740 | -80.7% |
| Financial income | 75/76B | - | €155 | +€155 | |
| Recurring financial income | 75 | - | €155 | +€155 | |
| Financial charges | 65/66B | €760 | - | -€760 | |
| Recurring financial charges | 65 | €760 | - | -€760 | |
| Profit (loss) for the period before taxes | 9903 | -€2,918 | -€3,743 | -€825 | -28.3% |
| Profit (loss) for the period | 9904 | -€2,918 | -€3,743 | -€825 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,918 | -€3,743 | -€825 | -28.3% |
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 12 October 2026 via checked.be.