DERMPAT: 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.
DERMPAT
Largest movements
- Tangible fixed assets +€150,489
up €150,489 (+61.4%), from €245,035 to €395,523
of which Leasing and similar rights: +€190,083
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash -€74,596
down €74,596 (-24.0%), from €311,112 to €236,515
mainly Investment in fixed assets (net) (-€307,937) and Contributions, distributions and other (-€195,264)
- Intangible fixed assets -€23,681
down €23,681 (-21.0%), from €112,636 to €88,955
- Receivables within one year +€23,224
up €23,224 (+7.8%), from €296,752 to €319,976
of which Trade receivables: +€24,861
- Reserves -€150,000
down €150,000 (-25.9%), from €580,000 to €430,000
- Debts after one year +€125,673
up €125,673 (+195.6%), from €64,242 to €189,915
- Trade debts -€64,394
down €64,394 (-53.9%), from €119,500 to €55,107
- Current portion of long-term debt +€55,762
up €55,762 (+337.7%), from €16,513 to €72,275
- Tax, wage and social debts -€21,363
down €21,363 (-22.6%), from €94,488 to €73,125
of which Taxes: -€40,929
- Staff costs +€212,706
up €212,706 (+36.6%), from €580,557 to €793,263
- Gross operating margin +€94,563
up €94,563 (+9.9%), from €958,727 to €1.1m
- Depreciation +€51,808
up €51,808 (+40.1%), from €129,322 to €181,129
- Taxes -€48,933
down €48,933 (-84.7%), from €57,773 to €8,840
- Other operating charges +€10,544
up €10,544 (+204.6%), from €5,152 to €15,696
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 | €1,196,745 | €1,152,292 | -€44,453 | -3.7% |
| Fixed assets | 21/28 | €357,671 | €484,478 | +€126,808 | +35.5% |
| Intangible fixed assets | 21 | €112,636 | €88,955 | -€23,681 | -21.0% |
| Tangible fixed assets | 22/27 | €245,035 | €395,523 | +€150,489 | +61.4% |
| Land and buildings | 22 | €52,527 | €33,223 | -€19,304 | -36.8% |
| Plant, machinery and equipment | 23 | €106,611 | €86,848 | -€19,763 | -18.5% |
| Furniture and vehicles | 24 | €3,968 | €3,442 | -€526 | -13.3% |
| Leasing and similar rights | 25 | €81,929 | €272,012 | +€190,083 | +232.0% |
| Current assets | 29/58 | €839,075 | €667,814 | -€171,261 | -20.4% |
| Stocks and contracts in progress | 3 | €77,971 | €80,927 | +€2,957 | +3.8% |
| Stocks | 30/36 | €77,971 | €80,927 | +€2,957 | +3.8% |
| Amounts receivable within one year | 40/41 | €296,752 | €319,976 | +€23,224 | +7.8% |
| Trade receivables | 40 | €286,336 | €311,198 | +€24,861 | +8.7% |
| Other amounts receivable | 41 | €10,416 | €8,778 | -€1,638 | -15.7% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €311,112 | €236,515 | -€74,596 | -24.0% |
| Deferred charges and accrued income | 490/1 | €53,240 | €30,396 | -€22,844 | -42.9% |
| Total equity and liabilities | 10/49 | €1,196,745 | €1,152,292 | -€44,453 | -3.7% |
| Equity | 10/15 | €744,352 | €595,946 | -€148,406 | -19.9% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €580,000 | €430,000 | -€150,000 | -25.9% |
| Distributable reserves | 133 | €580,000 | €430,000 | -€150,000 | -25.9% |
| Profit (loss) carried forward | 14 | €4,352 | €5,946 | +€1,594 | +36.6% |
| Amounts payable | 17/49 | €452,393 | €556,346 | +€103,953 | +23.0% |
| Amounts payable after more than one year | 17 | €64,242 | €189,915 | +€125,673 | +195.6% |
| Financial debts | 170/4 | €64,242 | €189,915 | +€125,673 | +195.6% |
| Amounts payable within one year | 42/48 | €269,926 | €245,771 | -€24,155 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €16,513 | €72,275 | +€55,762 | +337.7% |
| Trade debts | 44 | €119,500 | €55,107 | -€64,394 | -53.9% |
| Suppliers | 440/4 | €119,500 | €55,107 | -€64,394 | -53.9% |
| Taxes, remuneration and social security | 45 | €94,488 | €73,125 | -€21,363 | -22.6% |
| Taxes | 450/3 | €40,929 | - | -€40,929 | |
| Remuneration and social security | 454/9 | €53,559 | €73,125 | +€19,566 | +36.5% |
| Other amounts payable | 47/48 | €39,424 | €45,264 | +€5,839 | +14.8% |
| Accrued charges and deferred income | 492/3 | €118,225 | €120,661 | +€2,436 | +2.1% |
| Remuneration, social security and pensions | 62 | €580,557 | €793,263 | +€212,706 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,322 | €181,129 | +€51,808 | +40.1% |
| Other operating charges | 640/8 | €5,152 | €15,696 | +€10,544 | +204.6% |
| Gross operating margin | 9900 | €958,727 | €1,053,290 | +€94,563 | +9.9% |
| Operating profit (loss) | 9901 | €243,696 | €63,202 | -€180,494 | -74.1% |
| Financial income | 75/76B | €792 | €906 | +€114 | +14.4% |
| Recurring financial income | 75 | €792 | €906 | +€114 | +14.4% |
| Financial charges | 65/66B | €2,048 | €8,410 | +€6,363 | +310.7% |
| Recurring financial charges | 65 | €2,048 | €8,410 | +€6,363 | +310.7% |
| Profit (loss) for the period before taxes | 9903 | €242,440 | €55,697 | -€186,743 | -77.0% |
| Income taxes | 67/77 | €57,773 | €8,840 | -€48,933 | -84.7% |
| Profit (loss) for the period | 9904 | €184,668 | €46,857 | -€137,810 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €184,668 | €46,857 | -€137,810 | -74.6% |
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 12 October 2026 via checked.be.