DERITO: 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.
DERITO
Largest movements
- Tangible fixed assets -€234,192
down €234,192 (-10.7%), from €2.2m to €2.0m
of which Plant, machinery and equipment: -€118,584
- Receivables within one year +€179,480
up €179,480 (+39.3%), from €456,664 to €636,144
of which Trade receivables: +€189,617
- Stocks and contracts -€96,315
down €96,315 (-32.2%), from €298,885 to €202,570
- Debts after one year -€244,836
down €244,836 (-14.5%), from €1.7m to €1.4m
- Advances received +€100,000
new in 2025: €100,000
- Trade debts -€75,181
down €75,181 (-27.7%), from €271,860 to €196,679
- Profit (loss) carried forward +€69,468
up €69,468 (+23.5%), from €295,792 to €365,260
- Gross operating margin +€21,340
up €21,340 (+2.5%), from €838,996 to €860,336
- Staff costs -€19,337
down €19,337 (-4.0%), from €486,497 to €467,160
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 | €2,971,667 | €2,812,500 | -€159,167 | -5.4% |
| Fixed assets | 21/28 | €2,192,038 | €1,957,846 | -€234,192 | -10.7% |
| Tangible fixed assets | 22/27 | €2,190,996 | €1,956,805 | -€234,192 | -10.7% |
| Land and buildings | 22 | €1,126,203 | €1,056,095 | -€70,108 | -6.2% |
| Plant, machinery and equipment | 23 | €702,040 | €583,456 | -€118,584 | -16.9% |
| Leasing and similar rights | 25 | €362,753 | €317,253 | -€45,500 | -12.5% |
| Financial fixed assets | 28 | €1,041 | €1,041 | = | 0.0% |
| Current assets | 29/58 | €779,629 | €854,654 | +€75,025 | +9.6% |
| Stocks and contracts in progress | 3 | €298,885 | €202,570 | -€96,315 | -32.2% |
| Stocks | 30/36 | €298,885 | €202,570 | -€96,315 | -32.2% |
| Amounts receivable within one year | 40/41 | €456,664 | €636,144 | +€179,480 | +39.3% |
| Trade receivables | 40 | €416,511 | €606,129 | +€189,617 | +45.5% |
| Other amounts receivable | 41 | €40,153 | €30,016 | -€10,137 | -25.2% |
| Cash at bank and in hand | 54/58 | €24,080 | €15,940 | -€8,140 | -33.8% |
| Total equity and liabilities | 10/49 | €2,971,667 | €2,812,500 | -€159,167 | -5.4% |
| Equity | 10/15 | €580,499 | €649,967 | +€69,468 | +12.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €222,707 | €222,707 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €214,524 | €214,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,792 | €365,260 | +€69,468 | +23.5% |
| Amounts payable | 17/49 | €2,391,168 | €2,162,533 | -€228,635 | -9.6% |
| Amounts payable after more than one year | 17 | €1,693,253 | €1,448,418 | -€244,836 | -14.5% |
| Financial debts | 170/4 | €1,693,253 | €1,448,418 | -€244,836 | -14.5% |
| Amounts payable within one year | 42/48 | €681,779 | €697,980 | +€16,200 | +2.4% |
| Financial debts | 43 | €360,114 | €353,964 | -€6,150 | -1.7% |
| Credit institutions | 430/8 | €234,063 | €224,582 | -€9,481 | -4.1% |
| Other loans | 439 | €126,052 | €129,383 | +€3,331 | +2.6% |
| Trade debts | 44 | €271,860 | €196,679 | -€75,181 | -27.7% |
| Suppliers | 440/4 | €271,860 | €196,679 | -€75,181 | -27.7% |
| Advances received on contracts in progress | 46 | - | €100,000 | +€100,000 | |
| Taxes, remuneration and social security | 45 | €49,805 | €47,336 | -€2,469 | -5.0% |
| Taxes | 450/3 | €7,400 | €7,310 | -€90 | -1.2% |
| Remuneration and social security | 454/9 | €42,405 | €40,026 | -€2,378 | -5.6% |
| Accrued charges and deferred income | 492/3 | €16,135 | €16,135 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €486,497 | €467,160 | -€19,337 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252,285 | €251,479 | -€806 | -0.3% |
| Other operating charges | 640/8 | €24,384 | €17,575 | -€6,809 | -27.9% |
| Gross operating margin | 9900 | €838,996 | €860,336 | +€21,340 | +2.5% |
| Operating profit (loss) | 9901 | €75,830 | €124,122 | +€48,292 | +63.7% |
| Financial charges | 65/66B | €60,342 | €54,654 | -€5,688 | -9.4% |
| Recurring financial charges | 65 | €60,342 | €54,654 | -€5,688 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €15,488 | €69,468 | +€53,981 | +349% |
| Profit (loss) for the period | 9904 | €15,488 | €69,468 | +€53,981 | +349% |
| Profit (loss) for the period to be appropriated | 9905 | €15,488 | €69,468 | +€53,981 | +349% |
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 15 October 2026 via checked.be.