DERIPA: 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.
DERIPA
Largest movements
- Receivables within one year +€125,808
up €125,808 (+145%), from €86,897 to €212,705
of which Other amounts receivable: +€73,105
- Cash -€19,569
down €19,569 (-37.7%), from €51,854 to €32,285
mainly Receivables within one year (-€125,808) and Tax, wage and social debts (-€6,348)
- Reserves +€111,079
up €111,079 (+99.0%), from €112,224 to €223,303
- Tax, wage and social debts -€6,348
down €6,348 (-34.9%), from €18,194 to €11,846
- Gross operating margin +€75,570
up €75,570 (+115%), from €65,917 to €141,487
- Taxes +€17,249
up €17,249 (+132%), from €13,111 to €30,360
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 | €138,751 | €244,990 | +€106,239 | +76.6% |
| Current assets | 29/58 | €138,751 | €244,990 | +€106,239 | +76.6% |
| Amounts receivable within one year | 40/41 | €86,897 | €212,705 | +€125,808 | +145% |
| Trade receivables | 40 | €85,003 | €137,705 | +€52,703 | +62.0% |
| Other amounts receivable | 41 | €1,895 | €75,000 | +€73,105 | +3,858% |
| Cash at bank and in hand | 54/58 | €51,854 | €32,285 | -€19,569 | -37.7% |
| Total equity and liabilities | 10/49 | €138,751 | €244,990 | +€106,239 | +76.6% |
| Equity | 10/15 | €117,224 | €228,303 | +€111,079 | +94.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €112,224 | €223,303 | +€111,079 | +99.0% |
| Distributable reserves | 133 | €112,224 | €223,303 | +€111,079 | +99.0% |
| Amounts payable | 17/49 | €21,527 | €16,686 | -€4,841 | -22.5% |
| Amounts payable within one year | 42/48 | €21,527 | €16,686 | -€4,841 | -22.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,194 | €11,846 | -€6,348 | -34.9% |
| Taxes | 450/3 | €18,194 | €11,846 | -€6,348 | -34.9% |
| Other amounts payable | 47/48 | €3,333 | €4,841 | +€1,508 | +45.2% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €65,917 | €141,487 | +€75,570 | +115% |
| Operating profit (loss) | 9901 | €65,802 | €141,361 | +€75,559 | +115% |
| Financial income | 75/76B | €20 | €347 | +€327 | +1,623% |
| Recurring financial income | 75 | €20 | €347 | +€327 | +1,623% |
| Financial charges | 65/66B | €266 | €269 | +€3 | +1.1% |
| Recurring financial charges | 65 | €266 | €269 | +€3 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €65,556 | €141,439 | +€75,883 | +116% |
| Income taxes | 67/77 | €13,111 | €30,360 | +€17,249 | +132% |
| Profit (loss) for the period | 9904 | €52,445 | €111,079 | +€58,634 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €52,445 | €111,079 | +€58,634 | +112% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.