DERIVATIVE COMPANY: 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.
DERIVATIVE COMPANY
Largest movements
- Cash +€27,304
up €27,304 (+37.1%), from €73,680 to €100,985
mainly Net result for the year (+€29,955) and Tax, wage and social debts (+€13,140)
- Reserves +€29,955
up €29,955 (+599%), from €5,000 to €34,955
- Other debts -€17,000
down €17,000 (-100%), from €17,000 to €0
- Tax, wage and social debts +€13,140
up €13,140 (+187%), from €7,033 to €20,173
- Gross operating margin +€21,428
up €21,428 (+92.0%), from €23,286 to €44,714
- Taxes +€8,880
up €8,880 (+166%), from €5,363 to €14,243
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 | €74,488 | €101,143 | +€26,655 | +35.8% |
| Fixed assets | 21/28 | €808 | €158 | -€649 | -80.4% |
| Tangible fixed assets | 22/27 | €808 | €158 | -€649 | -80.4% |
| Furniture and vehicles | 24 | €808 | €158 | -€649 | -80.4% |
| Current assets | 29/58 | €73,680 | €100,985 | +€27,304 | +37.1% |
| Cash at bank and in hand | 54/58 | €73,680 | €100,985 | +€27,304 | +37.1% |
| Total equity and liabilities | 10/49 | €74,488 | €101,143 | +€26,655 | +35.8% |
| Equity | 10/15 | €9,951 | €39,906 | +€29,955 | +301% |
| Contributions | 10/11 | €4,720 | €4,720 | = | 0.0% |
| Reserves | 13 | €5,000 | €34,955 | +€29,955 | +599% |
| Distributable reserves | 133 | €5,000 | €34,955 | +€29,955 | +599% |
| Profit (loss) carried forward | 14 | €231 | €231 | = | 0.0% |
| Amounts payable | 17/49 | €64,537 | €61,237 | -€3,300 | -5.1% |
| Amounts payable within one year | 42/48 | €24,033 | €20,584 | -€3,448 | -14.3% |
| Trade debts | 44 | - | €412 | +€412 | |
| Suppliers | 440/4 | - | €412 | +€412 | |
| Taxes, remuneration and social security | 45 | €7,033 | €20,173 | +€13,140 | +187% |
| Taxes | 450/3 | €7,033 | €20,173 | +€13,140 | +187% |
| Other amounts payable | 47/48 | €17,000 | €0 | -€17,000 | -100% |
| Accrued charges and deferred income | 492/3 | €40,504 | €40,653 | +€148 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €649 | = | 0.0% |
| Gross operating margin | 9900 | €23,286 | €44,714 | +€21,428 | +92.0% |
| Operating profit (loss) | 9901 | €22,636 | €44,065 | +€21,428 | +94.7% |
| Financial income | 75/76B | €313 | €288 | -€26 | -8.2% |
| Recurring financial income | 75 | €313 | €288 | -€26 | -8.2% |
| Financial charges | 65/66B | €166 | €154 | -€12 | -7.2% |
| Recurring financial charges | 65 | €166 | €154 | -€12 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €22,783 | €44,198 | +€21,415 | +94.0% |
| Income taxes | 67/77 | €5,363 | €14,243 | +€8,880 | +166% |
| Profit (loss) for the period | 9904 | €17,421 | €29,955 | +€12,535 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,421 | €29,955 | +€12,535 | +72.0% |
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 1 November 2026 via checked.be.