DeriSam: 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.
DeriSam
Largest movements
- Receivables within one year +€248,259
up €248,259 (+882.3%), from €28,137 to €276,396
of which Other amounts receivable: +€247,088
- Cash -€247,789
down €247,789 (-34.9%), from €709,244 to €461,455
mainly Receivables within one year (-€248,259) and Receivables after one year (-€168,472)
- Receivables after one year +€168,472
up €168,472 (+57.9%), from €291,156 to €459,628
- Reserves +€178,001
up €178,001 (+19.2%), from €928,735 to €1.1m
- Gross operating margin +€24,855
up €24,855 (+15.3%), from €162,759 to €187,614
- Financial income +€24,772
up €24,772 (+32.2%), from €77,050 to €101,823
- Taxes +€8,402
up €8,402 (+16.6%), from €50,496 to €58,898
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,016,124 | €2,184,172 | +€168,048 | +8.3% |
| Fixed assets | 21/28 | €975,053 | €970,725 | -€4,328 | -0.4% |
| Tangible fixed assets | 22/27 | €50,053 | €45,725 | -€4,328 | -8.6% |
| Land and buildings | 22 | €1,012 | €759 | -€253 | -25.0% |
| Plant, machinery and equipment | 23 | €633 | €304 | -€329 | -52.0% |
| Furniture and vehicles | 24 | €12,908 | €9,162 | -€3,745 | -29.0% |
| Other tangible fixed assets | 26 | €35,500 | €35,500 | = | 0.0% |
| Financial fixed assets | 28 | €925,000 | €925,000 | = | 0.0% |
| Current assets | 29/58 | €1,041,071 | €1,213,446 | +€172,376 | +16.6% |
| Amounts receivable after more than one year | 29 | €291,156 | €459,628 | +€168,472 | +57.9% |
| Other amounts receivable | 291 | €291,156 | €459,628 | +€168,472 | +57.9% |
| Amounts receivable within one year | 40/41 | €28,137 | €276,396 | +€248,259 | +882.3% |
| Trade receivables | 40 | €5,048 | €6,218 | +€1,170 | +23.2% |
| Other amounts receivable | 41 | €23,090 | €270,178 | +€247,088 | +1070.1% |
| Cash at bank and in hand | 54/58 | €709,244 | €461,455 | -€247,789 | -34.9% |
| Deferred charges and accrued income | 490/1 | €12,534 | €15,967 | +€3,433 | +27.4% |
| Total equity and liabilities | 10/49 | €2,016,124 | €2,184,172 | +€168,048 | +8.3% |
| Equity | 10/15 | €1,964,075 | €2,142,075 | +€178,001 | +9.1% |
| Contributions | 10/11 | €822,400 | €822,400 | = | 0.0% |
| Reserves | 13 | €928,735 | €1,106,736 | +€178,001 | +19.2% |
| Distributable reserves | 133 | €928,735 | €1,106,736 | +€178,001 | +19.2% |
| Profit (loss) carried forward | 14 | €212,940 | €212,940 | = | 0.0% |
| Amounts payable | 17/49 | €52,049 | €42,096 | -€9,952 | -19.1% |
| Amounts payable within one year | 42/48 | €52,049 | €42,096 | -€9,952 | -19.1% |
| Trade debts | 44 | €12,729 | €6,967 | -€5,762 | -45.3% |
| Suppliers | 440/4 | €12,729 | €6,967 | -€5,762 | -45.3% |
| Taxes, remuneration and social security | 45 | €21,051 | €25,129 | +€4,078 | +19.4% |
| Taxes | 450/3 | €15,800 | €19,800 | +€4,000 | +25.3% |
| Remuneration and social security | 454/9 | €5,251 | €5,329 | +€78 | +1.5% |
| Other amounts payable | 47/48 | €18,269 | €10,000 | -€8,269 | -45.3% |
| Remuneration, social security and pensions | 62 | €36,456 | €37,606 | +€1,150 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,797 | €4,328 | -€1,470 | -25.4% |
| Other operating charges | 640/8 | €5,071 | €4,838 | -€232 | -4.6% |
| Gross operating margin | 9900 | €162,759 | €187,614 | +€24,855 | +15.3% |
| Operating profit (loss) | 9901 | €115,435 | €140,843 | +€25,407 | +22.0% |
| Financial income | 75/76B | €77,050 | €101,823 | +€24,772 | +32.2% |
| Recurring financial income | 75 | €77,050 | €101,823 | +€24,772 | +32.2% |
| Financial charges | 65/66B | €6,159 | €5,767 | -€391 | -6.4% |
| Recurring financial charges | 65 | €6,159 | €5,767 | -€391 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €186,327 | €236,898 | +€50,571 | +27.1% |
| Income taxes | 67/77 | €50,496 | €58,898 | +€8,402 | +16.6% |
| Profit (loss) for the period | 9904 | €135,831 | €178,001 | +€42,169 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €135,831 | €178,001 | +€42,169 | +31.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.