DERIMA: 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.
DERIMA
Largest movements
- Cash -€181,634
down €181,634 (-93.5%), from €194,352 to €12,718
mainly Receivables within one year (-€70,241) and Net result for the year (-€57,723)
- Receivables within one year +€70,241
up €70,241 (+303%), from €23,167 to €93,408
of which Other amounts receivable: +€69,218
- Tangible fixed assets -€24,055
down €24,055 (-28.5%), from €84,550 to €60,496
of which Furniture and vehicles: -€24,055
- Receivables after one year -€4,165
down €4,165 (-45.4%), from €9,165 to €5,000
- Profit (loss) carried forward -€57,677
new in 2025: -€57,677
- Debts after one year -€44,779
down €44,779 (-45.9%), from €97,578 to €52,799
- Other debts -€27,450
no longer reported in 2025 (was €27,450)
- Current portion of long-term debt -€6,407
down €6,407 (-12.5%), from €51,186 to €44,779
- Financial income -€68,768
down €68,768 (-94.4%), from €72,824 to €4,056
- Gross operating margin -€38,779
down €38,779, from €8,099 to -€30,680
- Other operating charges -€22,218
down €22,218 (-97.9%), from €22,706 to €487
- Financial charges -€1,441
down €1,441 (-27.1%), from €5,306 to €3,865
- Taxes -€862
down €862 (-73.7%), from €1,170 to €307
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 | €361,924 | €225,617 | -€136,306 | -37.7% |
| Fixed assets | 21/28 | €134,550 | €110,496 | -€24,055 | -17.9% |
| Tangible fixed assets | 22/27 | €84,550 | €60,496 | -€24,055 | -28.5% |
| Furniture and vehicles | 24 | €83,650 | €59,596 | -€24,055 | -28.8% |
| Other tangible fixed assets | 26 | €900 | €900 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €227,373 | €115,122 | -€112,252 | -49.4% |
| Amounts receivable after more than one year | 29 | €9,165 | €5,000 | -€4,165 | -45.4% |
| Other amounts receivable | 291 | €9,165 | €5,000 | -€4,165 | -45.4% |
| Amounts receivable within one year | 40/41 | €23,167 | €93,408 | +€70,241 | +303% |
| Trade receivables | 40 | - | €1,023 | +€1,023 | |
| Other amounts receivable | 41 | €23,167 | €92,385 | +€69,218 | +299% |
| Cash at bank and in hand | 54/58 | €194,352 | €12,718 | -€181,634 | -93.5% |
| Deferred charges and accrued income | 490/1 | €689 | €3,996 | +€3,306 | +480% |
| Total equity and liabilities | 10/49 | €361,924 | €225,617 | -€136,306 | -37.7% |
| Equity | 10/15 | €178,597 | €120,873 | -€57,723 | -32.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €160,047 | €160,000 | -€47 | 0.0% |
| Distributable reserves | 133 | €160,047 | €160,000 | -€47 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€57,677 | -€57,677 | |
| Amounts payable | 17/49 | €183,327 | €104,744 | -€78,583 | -42.9% |
| Amounts payable after more than one year | 17 | €97,578 | €52,799 | -€44,779 | -45.9% |
| Financial debts | 170/4 | €97,578 | €52,799 | -€44,779 | -45.9% |
| Amounts payable within one year | 42/48 | €82,634 | €50,280 | -€32,355 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €51,186 | €44,779 | -€6,407 | -12.5% |
| Trade debts | 44 | €999 | €1,521 | +€523 | +52.4% |
| Suppliers | 440/4 | €999 | €1,521 | +€523 | +52.4% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,980 | +€980 | +32.7% |
| Taxes | 450/3 | €3,000 | €3,980 | +€980 | +32.7% |
| Other amounts payable | 47/48 | €27,450 | - | -€27,450 | |
| Accrued charges and deferred income | 492/3 | €3,115 | €1,665 | -€1,450 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,286 | €26,439 | +€153 | +0.6% |
| Other operating charges | 640/8 | €22,706 | €487 | -€22,218 | -97.9% |
| Non-recurring operating charges | 66A | €417 | - | -€417 | |
| Gross operating margin | 9900 | €8,099 | -€30,680 | -€38,779 | |
| Operating profit (loss) | 9901 | -€41,309 | -€57,606 | -€16,297 | -39.5% |
| Financial income | 75/76B | €72,824 | €4,056 | -€68,768 | -94.4% |
| Recurring financial income | 75 | €72,824 | €4,056 | -€68,768 | -94.4% |
| Financial charges | 65/66B | €5,306 | €3,865 | -€1,441 | -27.1% |
| Recurring financial charges | 65 | €5,306 | €3,865 | -€1,441 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €26,209 | -€57,416 | -€83,625 | |
| Income taxes | 67/77 | €1,170 | €307 | -€862 | -73.7% |
| Profit (loss) for the period | 9904 | €25,039 | -€57,723 | -€82,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,039 | -€57,723 | -€82,763 |
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 25 October 2026 via checked.be.