Derim: 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.
Derim
Largest movements
- Cash +€439,290
up €439,290 (+131.4%), from €334,233 to €773,524
mainly Current investments (+€400,000) and Net result for the year (+€22,168)
- Current investments -€400,000
down €400,000 (-100.0%), from €400,000 to €0
- Profit (loss) carried forward +€22,168
up €22,168, from -€16,244 to €5,924
- Gross operating margin +€44,986
up €44,986, from -€3,583 to €41,403
- Financial income -€5,532
down €5,532 (-50.4%), from €10,976 to €5,444
- Depreciation +€498
up €498 (+4.6%), from €10,703 to €11,201
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 | €983,014 | €1,010,336 | +€27,322 | +2.8% |
| Fixed assets | 21/28 | €226,630 | €217,450 | -€9,180 | -4.1% |
| Tangible fixed assets | 22/27 | €226,630 | €217,450 | -€9,180 | -4.1% |
| Land and buildings | 22 | €226,630 | €216,477 | -€10,153 | -4.5% |
| Furniture and vehicles | 24 | - | €973 | +€973 | |
| Current assets | 29/58 | €756,385 | €792,886 | +€36,501 | +4.8% |
| Amounts receivable within one year | 40/41 | €16,847 | €14,439 | -€2,408 | -14.3% |
| Trade receivables | 40 | - | €769 | +€769 | |
| Other amounts receivable | 41 | €16,847 | €13,670 | -€3,177 | -18.9% |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €334,233 | €773,524 | +€439,290 | +131.4% |
| Deferred charges and accrued income | 490/1 | €5,304 | €4,923 | -€380 | -7.2% |
| Total equity and liabilities | 10/49 | €983,014 | €1,010,336 | +€27,322 | +2.8% |
| Equity | 10/15 | €981,836 | €1,004,005 | +€22,168 | +2.3% |
| Contributions | 10/11 | €71,000 | €71,000 | = | 0.0% |
| Reserves | 13 | €927,081 | €927,081 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,612 | €27,612 | = | 0.0% |
| Distributable reserves | 133 | €899,469 | €899,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,244 | €5,924 | +€22,168 | |
| Amounts payable | 17/49 | €1,178 | €6,331 | +€5,153 | +437.5% |
| Amounts payable within one year | 42/48 | €1,178 | €6,331 | +€5,153 | +437.5% |
| Trade debts | 44 | €1,178 | €6,265 | +€5,088 | +431.9% |
| Suppliers | 440/4 | €1,178 | €6,265 | +€5,088 | +431.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,703 | €11,201 | +€498 | +4.6% |
| Other operating charges | 640/8 | €11,914 | €12,307 | +€393 | +3.3% |
| Gross operating margin | 9900 | -€3,583 | €41,403 | +€44,986 | |
| Operating profit (loss) | 9901 | -€26,201 | €17,894 | +€44,095 | |
| Financial income | 75/76B | €10,976 | €5,444 | -€5,532 | -50.4% |
| Recurring financial income | 75 | €10,976 | €5,444 | -€5,532 | -50.4% |
| Financial charges | 65/66B | €1,020 | €1,170 | +€150 | +14.7% |
| Recurring financial charges | 65 | €1,020 | €1,170 | +€150 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,244 | €22,168 | +€38,413 | |
| Profit (loss) for the period | 9904 | -€16,244 | €22,168 | +€38,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,244 | €22,168 | +€38,413 |
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 4 October 2026 via checked.be.