DERIVE T&P: 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.
DERIVE T&P
Largest movements
- Stocks and contracts +€1,888
up €1,888 (+5.7%), from €33,379 to €35,268
- Receivables within one year +€992
new in 2025: €992
- Profit (loss) carried forward +€17,551
up €17,551 (+144.9%), from €12,110 to €29,661
- Other debts -€16,590
down €16,590 (-57.5%), from €28,834 to €12,244
- Trade debts +€2,207
up €2,207 (+86.1%), from €2,562 to €4,769
- Gross operating margin +€10,439
up €10,439 (+62.1%), from €16,818 to €27,257
- Staff costs +€2,291
new in 2025: €2,291
- Taxes +€1,934
up €1,934 (+53.4%), from €3,622 to €5,556
- Depreciation +€424
up €424 (+80.1%), from €529 to €953
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 | €63,156 | €66,460 | +€3,304 | +5.2% |
| Fixed assets | 21/28 | €6,490 | €6,875 | +€385 | +5.9% |
| Tangible fixed assets | 22/27 | €6,490 | €6,875 | +€385 | +5.9% |
| Plant, machinery and equipment | 23 | €6,490 | €5,788 | -€702 | -10.8% |
| Furniture and vehicles | 24 | - | €1,087 | +€1,087 | |
| Current assets | 29/58 | €56,665 | €59,585 | +€2,920 | +5.2% |
| Stocks and contracts in progress | 3 | €33,379 | €35,268 | +€1,888 | +5.7% |
| Stocks | 30/36 | €33,379 | €35,268 | +€1,888 | +5.7% |
| Amounts receivable within one year | 40/41 | - | €992 | +€992 | |
| Trade receivables | 40 | - | €992 | +€992 | |
| Cash at bank and in hand | 54/58 | €23,286 | €23,326 | +€40 | +0.2% |
| Total equity and liabilities | 10/49 | €63,156 | €66,460 | +€3,304 | +5.2% |
| Equity | 10/15 | €17,110 | €34,661 | +€17,551 | +102.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,110 | €29,661 | +€17,551 | +144.9% |
| Amounts payable | 17/49 | €46,046 | €31,799 | -€14,247 | -30.9% |
| Amounts payable within one year | 42/48 | €46,046 | €31,799 | -€14,247 | -30.9% |
| Trade debts | 44 | €2,562 | €4,769 | +€2,207 | +86.1% |
| Suppliers | 440/4 | €2,562 | €4,769 | +€2,207 | +86.1% |
| Taxes, remuneration and social security | 45 | €14,650 | €14,787 | +€137 | +0.9% |
| Taxes | 450/3 | €11,069 | €11,206 | +€137 | +1.2% |
| Remuneration and social security | 454/9 | €3,581 | €3,581 | = | 0.0% |
| Other amounts payable | 47/48 | €28,834 | €12,244 | -€16,590 | -57.5% |
| Remuneration, social security and pensions | 62 | - | €2,291 | +€2,291 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | €953 | +€424 | +80.1% |
| Other operating charges | 640/8 | €518 | €692 | +€174 | +33.6% |
| Gross operating margin | 9900 | €16,818 | €27,257 | +€10,439 | +62.1% |
| Operating profit (loss) | 9901 | €15,771 | €23,321 | +€7,550 | +47.9% |
| Financial charges | 65/66B | €39 | €214 | +€175 | +447.7% |
| Recurring financial charges | 65 | €39 | €214 | +€175 | +447.7% |
| Profit (loss) for the period before taxes | 9903 | €15,732 | €23,107 | +€7,375 | +46.9% |
| Income taxes | 67/77 | €3,622 | €5,556 | +€1,934 | +53.4% |
| Profit (loss) for the period | 9904 | €12,110 | €17,551 | +€5,441 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,110 | €17,551 | +€5,441 | +44.9% |
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 10 October 2026 via checked.be.