DERITO QUALITY: 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 QUALITY
Largest movements
- Stocks and contracts -€185,399
down €185,399 (-67.1%), from €276,407 to €91,008
of which Stocks: -€110,399
- Tangible fixed assets -€63,362
down €63,362 (-30.7%), from €206,587 to €143,225
- Cash +€54,110
up €54,110 (+16.2%), from €333,102 to €387,212
mainly Stocks and contracts (+€185,399) and Depreciation (+€70,156)
- Receivables within one year +€50,025
up €50,025 (+7.8%), from €642,637 to €692,662
of which Trade receivables: +€42,094
- Trade debts -€130,132
down €130,132 (-20.0%), from €651,744 to €521,612
- Debts after one year -€45,261
down €45,261 (-41.4%), from €109,201 to €63,940
- Other debts +€20,000
new in 2025: €20,000
- Gross operating margin +€17,830
up €17,830 (+1.2%), from €1.5m to €1.6m
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 | €1,458,732 | €1,314,106 | -€144,626 | -9.9% |
| Fixed assets | 21/28 | €206,587 | €143,225 | -€63,362 | -30.7% |
| Tangible fixed assets | 22/27 | €206,587 | €143,225 | -€63,362 | -30.7% |
| Plant, machinery and equipment | 23 | €63,571 | €37,040 | -€26,532 | -41.7% |
| Furniture and vehicles | 24 | €31,603 | €20,869 | -€10,734 | -34.0% |
| Other tangible fixed assets | 26 | €111,412 | €85,316 | -€26,096 | -23.4% |
| Current assets | 29/58 | €1,252,146 | €1,170,882 | -€81,264 | -6.5% |
| Stocks and contracts in progress | 3 | €276,407 | €91,008 | -€185,399 | -67.1% |
| Stocks | 30/36 | €201,407 | €91,008 | -€110,399 | -54.8% |
| Contracts in progress | 37 | €75,000 | - | -€75,000 | |
| Amounts receivable within one year | 40/41 | €642,637 | €692,662 | +€50,025 | +7.8% |
| Trade receivables | 40 | €409,620 | €451,714 | +€42,094 | +10.3% |
| Other amounts receivable | 41 | €233,016 | €240,948 | +€7,931 | +3.4% |
| Cash at bank and in hand | 54/58 | €333,102 | €387,212 | +€54,110 | +16.2% |
| Total equity and liabilities | 10/49 | €1,458,732 | €1,314,106 | -€144,626 | -9.9% |
| Equity | 10/15 | €549,248 | €552,813 | +€3,565 | +0.6% |
| Contributions | 10/11 | €247,000 | €247,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €272,248 | €275,813 | +€3,565 | +1.3% |
| Amounts payable | 17/49 | €909,484 | €761,293 | -€148,191 | -16.3% |
| Amounts payable after more than one year | 17 | €109,201 | €63,940 | -€45,261 | -41.4% |
| Financial debts | 170/4 | €109,201 | €63,940 | -€45,261 | -41.4% |
| Amounts payable within one year | 42/48 | €800,283 | €697,353 | -€102,930 | -12.9% |
| Financial debts | 43 | €40,427 | €45,261 | +€4,834 | +12.0% |
| Credit institutions | 430/8 | €40,427 | €45,261 | +€4,834 | +12.0% |
| Trade debts | 44 | €651,744 | €521,612 | -€130,132 | -20.0% |
| Suppliers | 440/4 | €651,744 | €521,612 | -€130,132 | -20.0% |
| Taxes, remuneration and social security | 45 | €108,113 | €110,480 | +€2,367 | +2.2% |
| Taxes | 450/3 | €9,881 | €10,961 | +€1,079 | +10.9% |
| Remuneration and social security | 454/9 | €98,231 | €99,519 | +€1,288 | +1.3% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | €1,446,752 | €1,443,557 | -€3,195 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,707 | €70,156 | +€15,449 | +28.2% |
| Other operating charges | 640/8 | €15,068 | €6,596 | -€8,472 | -56.2% |
| Gross operating margin | 9900 | €1,538,158 | €1,555,988 | +€17,830 | +1.2% |
| Operating profit (loss) | 9901 | €21,630 | €35,679 | +€14,049 | +64.9% |
| Financial income | 75/76B | €18,524 | €4,520 | -€14,004 | -75.6% |
| Recurring financial income | 75 | €1,366 | €2,299 | +€932 | +68.2% |
| Non-recurring financial income | 76B | €17,157 | €2,221 | -€14,936 | -87.1% |
| Financial charges | 65/66B | €7,056 | €5,009 | -€2,047 | -29.0% |
| Recurring financial charges | 65 | €7,056 | €5,009 | -€2,047 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €33,098 | €35,191 | +€2,092 | +6.3% |
| Income taxes | 67/77 | €9,201 | €11,626 | +€2,425 | +26.4% |
| Profit (loss) for the period | 9904 | €23,897 | €23,565 | -€332 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,897 | €23,565 | -€332 | -1.4% |
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 11 October 2026 via checked.be.