DERKO TRANS: 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.
DERKO TRANS
Largest movements
- Tangible fixed assets -€21,833
down €21,833 (-26.9%), from €81,113 to €59,279
of which Leasing and similar rights: -€15,999
- Cash -€13,973
down €13,973 (-16.5%), from €84,738 to €70,765
mainly Contributions, distributions and other (-€47,500) and Current portion of long-term debt (-€16,508)
- Receivables after one year -€7,500
no longer reported in 2025 (was €7,500)
- Receivables within one year -€5,772
down €5,772 (-13.5%), from €42,703 to €36,931
of which Trade receivables: -€9,352
- Reserves -€41,520
down €41,520 (-39.2%), from €106,020 to €64,500
of which Distributable reserves: -€41,000
- Other debts +€21,695
up €21,695 (+81.7%), from €26,542 to €48,236
- Current portion of long-term debt -€16,508
down €16,508 (-57.1%), from €28,897 to €12,389
- Debts after one year -€13,924
down €13,924 (-42.9%), from €32,429 to €18,505
- Depreciation -€3,196
down €3,196 (-7.9%), from €40,424 to €37,229
- Taxes +€1,744
up €1,744 (+123%), from €1,416 to €3,160
- Gross operating margin +€1,324
up €1,324 (+2.4%), from €56,136 to €57,459
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 | €232,466 | €181,800 | -€50,666 | -21.8% |
| Fixed assets | 21/28 | €90,113 | €68,279 | -€21,833 | -24.2% |
| Tangible fixed assets | 22/27 | €81,113 | €59,279 | -€21,833 | -26.9% |
| Land and buildings | 22 | €4,623 | €13,367 | +€8,744 | +189% |
| Plant, machinery and equipment | 23 | €2,541 | €1,557 | -€984 | -38.7% |
| Furniture and vehicles | 24 | €57,950 | €44,355 | -€13,595 | -23.5% |
| Leasing and similar rights | 25 | €15,999 | - | -€15,999 | |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €142,354 | €113,521 | -€28,833 | -20.3% |
| Amounts receivable after more than one year | 29 | €7,500 | - | -€7,500 | |
| Other amounts receivable | 291 | €7,500 | - | -€7,500 | |
| Amounts receivable within one year | 40/41 | €42,703 | €36,931 | -€5,772 | -13.5% |
| Trade receivables | 40 | €34,043 | €24,692 | -€9,352 | -27.5% |
| Other amounts receivable | 41 | €8,660 | €12,239 | +€3,579 | +41.3% |
| Cash at bank and in hand | 54/58 | €84,738 | €70,765 | -€13,973 | -16.5% |
| Deferred charges and accrued income | 490/1 | €7,413 | €5,825 | -€1,588 | -21.4% |
| Total equity and liabilities | 10/49 | €232,466 | €181,800 | -€50,666 | -21.8% |
| Equity | 10/15 | €124,999 | €83,863 | -€41,136 | -32.9% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €106,020 | €64,500 | -€41,520 | -39.2% |
| Tax-exempt reserves | 132 | €520 | - | -€520 | |
| Distributable reserves | 133 | €105,500 | €64,500 | -€41,000 | -38.9% |
| Profit (loss) carried forward | 14 | €2,779 | €3,163 | +€384 | +13.8% |
| Provisions and deferred taxes | 16 | €130 | - | -€130 | |
| Deferred taxes | 168 | €130 | - | -€130 | |
| Amounts payable | 17/49 | €107,337 | €97,937 | -€9,400 | -8.8% |
| Amounts payable after more than one year | 17 | €32,429 | €18,505 | -€13,924 | -42.9% |
| Financial debts | 170/4 | €32,429 | €18,505 | -€13,924 | -42.9% |
| Amounts payable within one year | 42/48 | €74,908 | €79,432 | +€4,524 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €28,897 | €12,389 | -€16,508 | -57.1% |
| Trade debts | 44 | €12,525 | €11,263 | -€1,262 | -10.1% |
| Suppliers | 440/4 | €12,525 | €11,263 | -€1,262 | -10.1% |
| Taxes, remuneration and social security | 45 | €6,944 | €7,544 | +€600 | +8.6% |
| Taxes | 450/3 | €6,944 | €7,544 | +€600 | +8.6% |
| Other amounts payable | 47/48 | €26,542 | €48,236 | +€21,695 | +81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,424 | €37,229 | -€3,196 | -7.9% |
| Other operating charges | 640/8 | €9,226 | €9,500 | +€273 | +3.0% |
| Non-recurring operating charges | 66A | €1,776 | - | -€1,776 | |
| Gross operating margin | 9900 | €56,136 | €57,459 | +€1,324 | +2.4% |
| Operating profit (loss) | 9901 | €4,709 | €10,731 | +€6,022 | +128% |
| Financial income | 75/76B | €206 | - | -€206 | |
| Recurring financial income | 75 | €206 | - | -€206 | |
| Financial charges | 65/66B | €1,802 | €1,337 | -€465 | -25.8% |
| Recurring financial charges | 65 | €1,802 | €1,337 | -€465 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €3,113 | €9,394 | +€6,281 | +202% |
| Transfer from deferred taxes | 780 | €171 | €130 | -€41 | -23.8% |
| Income taxes | 67/77 | €1,416 | €3,160 | +€1,744 | +123% |
| Profit (loss) for the period | 9904 | €1,867 | €6,364 | +€4,496 | +241% |
| Transfer from tax-exempt reserves | 789 | €683 | €520 | -€162 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,550 | €6,884 | +€4,334 | +170% |
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 13 October 2026 via checked.be.