Deroey An: 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.
Deroey An
Largest movements
- Receivables within one year -€12,375
down €12,375 (-52.9%), from €23,393 to €11,018
- Tangible fixed assets +€10,098
up €10,098 (+7.2%), from €139,749 to €149,846
of which Furniture and vehicles: +€14,489
- Reserves +€14,318
up €14,318 (+26.6%), from €53,759 to €68,077
- Trade debts -€7,090
down €7,090 (-52.8%), from €13,427 to €6,336
- Debts after one year -€6,758
down €6,758 (-19.9%), from €33,992 to €27,234
- Other debts -€6,163
down €6,163 (-11.7%), from €52,556 to €46,393
- Current portion of long-term debt +€2,633
up €2,633 (+20.3%), from €12,967 to €15,600
- Staff costs +€2,665
new in 2025: €2,665
- Depreciation -€1,622
down €1,622 (-21.3%), from €7,623 to €6,001
- Gross operating margin -€428
down €428 (-1.2%), from €36,191 to €35,762
- Financial charges -€417
down €417 (-17.1%), from €2,431 to €2,014
- Taxes -€405
down €405 (-4.9%), from €8,187 to €7,783
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 | €188,374 | €186,666 | -€1,708 | -0.9% |
| Fixed assets | 21/28 | €140,249 | €150,346 | +€10,098 | +7.2% |
| Tangible fixed assets | 22/27 | €139,749 | €149,846 | +€10,098 | +7.2% |
| Land and buildings | 22 | €135,505 | €131,114 | -€4,391 | -3.2% |
| Furniture and vehicles | 24 | €4,244 | €18,733 | +€14,489 | +341% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €48,126 | €36,320 | -€11,806 | -24.5% |
| Amounts receivable within one year | 40/41 | €23,393 | €11,018 | -€12,375 | -52.9% |
| Trade receivables | 40 | €23,393 | €11,018 | -€12,375 | -52.9% |
| Cash at bank and in hand | 54/58 | €23,613 | €22,567 | -€1,045 | -4.4% |
| Deferred charges and accrued income | 490/1 | €1,120 | €2,734 | +€1,614 | +144% |
| Total equity and liabilities | 10/49 | €188,374 | €186,666 | -€1,708 | -0.9% |
| Equity | 10/15 | €73,759 | €88,077 | +€14,318 | +19.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €53,759 | €68,077 | +€14,318 | +26.6% |
| Distributable reserves | 133 | €53,759 | €68,077 | +€14,318 | +26.6% |
| Amounts payable | 17/49 | €114,616 | €98,589 | -€16,026 | -14.0% |
| Amounts payable after more than one year | 17 | €33,992 | €27,234 | -€6,758 | -19.9% |
| Financial debts | 170/4 | €33,992 | €27,234 | -€6,758 | -19.9% |
| Amounts payable within one year | 42/48 | €80,624 | €71,355 | -€9,269 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €12,967 | €15,600 | +€2,633 | +20.3% |
| Trade debts | 44 | €13,427 | €6,336 | -€7,090 | -52.8% |
| Suppliers | 440/4 | €13,427 | €6,336 | -€7,090 | -52.8% |
| Taxes, remuneration and social security | 45 | €1,674 | €3,025 | +€1,351 | +80.7% |
| Taxes | 450/3 | €1,674 | €3,025 | +€1,351 | +80.7% |
| Other amounts payable | 47/48 | €52,556 | €46,393 | -€6,163 | -11.7% |
| Remuneration, social security and pensions | 62 | - | €2,665 | +€2,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,623 | €6,001 | -€1,622 | -21.3% |
| Other operating charges | 640/8 | €1,506 | €1,598 | +€91 | +6.1% |
| Non-recurring operating charges | 66A | - | €1,758 | +€1,758 | |
| Gross operating margin | 9900 | €36,191 | €35,762 | -€428 | -1.2% |
| Operating profit (loss) | 9901 | €27,061 | €23,740 | -€3,320 | -12.3% |
| Financial income | 75/76B | €48 | €375 | +€327 | +681% |
| Recurring financial income | 75 | €48 | €375 | +€327 | +681% |
| Financial charges | 65/66B | €2,431 | €2,014 | -€417 | -17.1% |
| Recurring financial charges | 65 | €2,431 | €2,014 | -€417 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €24,678 | €22,101 | -€2,577 | -10.4% |
| Income taxes | 67/77 | €8,187 | €7,783 | -€405 | -4.9% |
| Profit (loss) for the period | 9904 | €16,490 | €14,318 | -€2,172 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,490 | €14,318 | -€2,172 | -13.2% |
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 28 October 2026 via checked.be.