DERNOSTEO: 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.
DERNOSTEO
Largest movements
- Tangible fixed assets -€7,359
down €7,359 (-44.0%), from €16,728 to €9,369
of which Furniture and vehicles: -€4,040
- Receivables within one year +€3,011
up €3,011 (+16.9%), from €17,781 to €20,792
- Cash -€1,932
down €1,932 (-10.9%), from €17,759 to €15,827
mainly Contributions, distributions and other (-€20,000) and Debts after one year (-€5,234)
- Deferred charges and accrued income +€1,202
up €1,202 (+46.2%), from €2,605 to €3,807
- Reserves -€20,000
down €20,000 (-68.2%), from €29,310 to €9,310
- Other debts +€20,000
new in 2025: €20,000
- Debts after one year -€5,234
down €5,234 (-72.2%), from €7,250 to €2,016
- Current portion of long-term debt -€1,865
down €1,865 (-26.3%), from €7,099 to €5,234
- Trade debts +€1,097
up €1,097 (+68.0%), from €1,613 to €2,710
- Gross operating margin +€11,802
up €11,802, from -€1,604 to €10,197
- Taxes +€598
up €598 (+270%), from €222 to €819
- Financial income +€577
up €577 (+88.0%), from €655 to €1,232
- Financial charges -€391
down €391 (-22.8%), from €1,715 to €1,324
- Other operating charges -€227
down €227 (-18.5%), from €1,230 to €1,003
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 | €54,872 | €49,794 | -€5,078 | -9.3% |
| Fixed assets | 21/28 | €16,728 | €9,369 | -€7,359 | -44.0% |
| Tangible fixed assets | 22/27 | €16,728 | €9,369 | -€7,359 | -44.0% |
| Plant, machinery and equipment | 23 | €2,449 | €100 | -€2,349 | -95.9% |
| Furniture and vehicles | 24 | €11,467 | €7,427 | -€4,040 | -35.2% |
| Other tangible fixed assets | 26 | €2,813 | €1,843 | -€970 | -34.5% |
| Current assets | 29/58 | €38,144 | €40,425 | +€2,281 | +6.0% |
| Amounts receivable within one year | 40/41 | €17,781 | €20,792 | +€3,011 | +16.9% |
| Other amounts receivable | 41 | €17,781 | €20,792 | +€3,011 | +16.9% |
| Cash at bank and in hand | 54/58 | €17,759 | €15,827 | -€1,932 | -10.9% |
| Deferred charges and accrued income | 490/1 | €2,605 | €3,807 | +€1,202 | +46.2% |
| Total equity and liabilities | 10/49 | €54,872 | €49,794 | -€5,078 | -9.3% |
| Equity | 10/15 | €32,310 | €13,234 | -€19,076 | -59.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,310 | €9,310 | -€20,000 | -68.2% |
| Distributable reserves | 133 | €29,310 | €9,310 | -€20,000 | -68.2% |
| Profit (loss) carried forward | 14 | - | €924 | +€924 | |
| Amounts payable | 17/49 | €22,562 | €36,560 | +€13,998 | +62.0% |
| Amounts payable after more than one year | 17 | €7,250 | €2,016 | -€5,234 | -72.2% |
| Financial debts | 170/4 | €7,250 | €2,016 | -€5,234 | -72.2% |
| Amounts payable within one year | 42/48 | €15,313 | €34,544 | +€19,232 | +126% |
| Current portion of amounts payable after more than one year | 42 | €7,099 | €5,234 | -€1,865 | -26.3% |
| Trade debts | 44 | €1,613 | €2,710 | +€1,097 | +68.0% |
| Suppliers | 440/4 | €1,613 | €2,710 | +€1,097 | +68.0% |
| Taxes, remuneration and social security | 45 | €6,600 | €6,600 | = | 0.0% |
| Taxes | 450/3 | €6,600 | €6,600 | = | 0.0% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,260 | €7,359 | +€99 | +1.4% |
| Other operating charges | 640/8 | €1,230 | €1,003 | -€227 | -18.5% |
| Gross operating margin | 9900 | -€1,604 | €10,197 | +€11,802 | |
| Operating profit (loss) | 9901 | -€10,095 | €1,836 | +€11,930 | |
| Financial income | 75/76B | €655 | €1,232 | +€577 | +88.0% |
| Recurring financial income | 75 | €655 | €1,232 | +€577 | +88.0% |
| Financial charges | 65/66B | €1,715 | €1,324 | -€391 | -22.8% |
| Recurring financial charges | 65 | €1,715 | €1,324 | -€391 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,154 | €1,744 | +€12,898 | |
| Income taxes | 67/77 | €222 | €819 | +€598 | +270% |
| Profit (loss) for the period | 9904 | -€11,376 | €924 | +€12,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,376 | €924 | +€12,300 |
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 15 October 2026 via checked.be.