DERIMAS: 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.
DERIMAS
Largest movements
- Cash +€30,795
up €30,795 (+57.0%), from €54,013 to €84,808
mainly Net result for the year (+€44,819) and Receivables within one year (+€10,985)
- Tangible fixed assets +€23,615
up €23,615 (+623.8%), from €3,786 to €27,401
of which Other tangible fixed assets: +€20,761
- Receivables within one year -€10,985
down €10,985 (-73.7%), from €14,905 to €3,921
of which Trade receivables: -€11,752
- Reserves +€44,819
up €44,819 (+144.3%), from €31,053 to €75,872
- Advances received -€12,459
down €12,459 (-100.0%), from €12,459 to €0
- Other debts +€9,223
up €9,223 (+299.9%), from €3,075 to €12,297
- Gross operating margin +€18,189
up €18,189 (+37.9%), from €47,968 to €66,157
- Taxes +€3,930
up €3,930 (+35.5%), from €11,060 to €14,990
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 | €77,053 | €119,836 | +€42,782 | +55.5% |
| Fixed assets | 21/28 | €4,836 | €28,451 | +€23,615 | +488.3% |
| Tangible fixed assets | 22/27 | €3,786 | €27,401 | +€23,615 | +623.8% |
| Furniture and vehicles | 24 | €3,786 | €6,640 | +€2,855 | +75.4% |
| Other tangible fixed assets | 26 | - | €20,761 | +€20,761 | |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €72,218 | €91,384 | +€19,167 | +26.5% |
| Amounts receivable within one year | 40/41 | €14,905 | €3,921 | -€10,985 | -73.7% |
| Trade receivables | 40 | €12,459 | €707 | -€11,752 | -94.3% |
| Other amounts receivable | 41 | €2,446 | €3,214 | +€768 | +31.4% |
| Cash at bank and in hand | 54/58 | €54,013 | €84,808 | +€30,795 | +57.0% |
| Deferred charges and accrued income | 490/1 | €3,300 | €2,656 | -€644 | -19.5% |
| Total equity and liabilities | 10/49 | €77,053 | €119,836 | +€42,782 | +55.5% |
| Equity | 10/15 | €56,053 | €100,872 | +€44,819 | +80.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €31,053 | €75,872 | +€44,819 | +144.3% |
| Distributable reserves | 133 | €31,053 | €75,872 | +€44,819 | +144.3% |
| Amounts payable | 17/49 | €21,000 | €18,964 | -€2,036 | -9.7% |
| Amounts payable within one year | 42/48 | €21,000 | €18,964 | -€2,036 | -9.7% |
| Trade debts | 44 | €1,896 | €2,476 | +€580 | +30.6% |
| Suppliers | 440/4 | €1,896 | €2,476 | +€580 | +30.6% |
| Advances received on contracts in progress | 46 | €12,459 | €0 | -€12,459 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,570 | €4,190 | +€620 | +17.4% |
| Taxes | 450/3 | €3,570 | €4,190 | +€620 | +17.4% |
| Other amounts payable | 47/48 | €3,075 | €12,297 | +€9,223 | +299.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,812 | €3,848 | +€35 | +0.9% |
| Other operating charges | 640/8 | €1,250 | €1,457 | +€207 | +16.6% |
| Gross operating margin | 9900 | €47,968 | €66,157 | +€18,189 | +37.9% |
| Operating profit (loss) | 9901 | €42,906 | €60,852 | +€17,946 | +41.8% |
| Financial income | 75/76B | €0 | €49 | +€49 | +247100.0% |
| Recurring financial income | 75 | €0 | €49 | +€49 | +247100.0% |
| Financial charges | 65/66B | €793 | €1,094 | +€300 | +37.9% |
| Recurring financial charges | 65 | €793 | €1,094 | +€300 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €42,113 | €59,808 | +€17,695 | +42.0% |
| Income taxes | 67/77 | €11,060 | €14,990 | +€3,930 | +35.5% |
| Profit (loss) for the period | 9904 | €31,053 | €44,819 | +€13,765 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,053 | €44,819 | +€13,765 | +44.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.