DERIK 2020: 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 2020
Largest movements
- Cash -€13,113
down €13,113 (-75.2%), from €17,434 to €4,322
mainly Net result for the year (-€14,228) and Investment in fixed assets (net) (-€1,500)
- Stocks and contracts -€1,718
down €1,718 (-43.5%), from €3,950 to €2,232
- Intangible fixed assets -€1,700
down €1,700 (-17.8%), from €9,553 to €7,853
- Profit (loss) carried forward -€14,228
down €14,228, from €13,795 to -€434
- Trade debts -€1,406
down €1,406 (-18.1%), from €7,754 to €6,348
- Tax, wage and social debts -€988
down €988 (-14.9%), from €6,640 to €5,651
of which Taxes: -€587
- Gross operating margin -€12,209
down €12,209 (-30.3%), from €40,229 to €28,020
- Staff costs +€6,577
up €6,577 (+24.4%), from €26,994 to €33,571
- Taxes -€3,895
down €3,895 (-89.7%), from €4,341 to €446
- Other operating charges -€988
down €988 (-24.7%), from €3,996 to €3,009
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 | €33,189 | €16,566 | -€16,623 | -50.1% |
| Fixed assets | 21/28 | €11,804 | €10,013 | -€1,792 | -15.2% |
| Intangible fixed assets | 21 | €9,553 | €7,853 | -€1,700 | -17.8% |
| Tangible fixed assets | 22/27 | €2,252 | €2,160 | -€92 | -4.1% |
| Plant, machinery and equipment | 23 | €2,252 | €952 | -€1,300 | -57.7% |
| Furniture and vehicles | 24 | - | €1,208 | +€1,208 | |
| Current assets | 29/58 | €21,384 | €6,553 | -€14,831 | -69.4% |
| Stocks and contracts in progress | 3 | €3,950 | €2,232 | -€1,718 | -43.5% |
| Stocks | 30/36 | €3,950 | €2,232 | -€1,718 | -43.5% |
| Cash at bank and in hand | 54/58 | €17,434 | €4,322 | -€13,113 | -75.2% |
| Total equity and liabilities | 10/49 | €33,189 | €16,566 | -€16,623 | -50.1% |
| Equity | 10/15 | €18,795 | €4,566 | -€14,228 | -75.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,795 | -€434 | -€14,228 | |
| Amounts payable | 17/49 | €14,394 | €12,000 | -€2,394 | -16.6% |
| Amounts payable within one year | 42/48 | €14,394 | €12,000 | -€2,394 | -16.6% |
| Trade debts | 44 | €7,754 | €6,348 | -€1,406 | -18.1% |
| Suppliers | 440/4 | €7,754 | €6,348 | -€1,406 | -18.1% |
| Taxes, remuneration and social security | 45 | €6,640 | €5,651 | -€988 | -14.9% |
| Taxes | 450/3 | €1,365 | €778 | -€587 | -43.0% |
| Remuneration and social security | 454/9 | €5,275 | €4,874 | -€401 | -7.6% |
| Remuneration, social security and pensions | 62 | €26,994 | €33,571 | +€6,577 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,292 | +€292 | +9.7% |
| Other operating charges | 640/8 | €3,996 | €3,009 | -€988 | -24.7% |
| Gross operating margin | 9900 | €40,229 | €28,020 | -€12,209 | -30.3% |
| Operating profit (loss) | 9901 | €6,239 | -€11,851 | -€18,090 | |
| Financial charges | 65/66B | €1,602 | €1,932 | +€329 | +20.6% |
| Recurring financial charges | 65 | €1,602 | €1,932 | +€329 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €4,637 | -€13,783 | -€18,419 | |
| Income taxes | 67/77 | €4,341 | €446 | -€3,895 | -89.7% |
| Profit (loss) for the period | 9904 | €296 | -€14,228 | -€14,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €296 | -€14,228 | -€14,524 |
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 15 October 2026 via checked.be.