derolez.dev: what changed
Two fiscal 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.
derolez.dev
Largest movements
- Receivables within one year +€54,843
up €54,843 (+2133.5%), from €2,571 to €57,413
of which Other amounts receivable: +€54,843
- Tangible fixed assets +€5,031
up €5,031 (+127.3%), from €3,951 to €8,983
- Other debts +€110,036
up €110,036, from €0 to €110,036
- Reserves -€52,428
down €52,428 (-47.5%), from €110,303 to €57,875
- Tax, wage and social debts +€2,622
up €2,622 (+18.7%), from €14,039 to €16,661
- Gross operating margin +€5,356
up €5,356 (+7.5%), from €71,733 to €77,089
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 | €134,419 | €194,813 | +€60,394 | +44.9% |
| Fixed assets | 21/28 | €4,751 | €9,783 | +€5,031 | +105.9% |
| Tangible fixed assets | 22/27 | €3,951 | €8,983 | +€5,031 | +127.3% |
| Furniture and vehicles | 24 | €3,951 | €8,983 | +€5,031 | +127.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €129,668 | €185,031 | +€55,363 | +42.7% |
| Amounts receivable within one year | 40/41 | €2,571 | €57,413 | +€54,843 | +2133.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,571 | €57,413 | +€54,843 | +2133.5% |
| Cash at bank and in hand | 54/58 | €126,749 | €127,617 | +€869 | +0.7% |
| Deferred charges and accrued income | 490/1 | €349 | €0 | -€349 | -100.0% |
| Total equity and liabilities | 10/49 | €134,419 | €194,813 | +€60,394 | +44.9% |
| Equity | 10/15 | €120,303 | €67,875 | -€52,428 | -43.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €110,303 | €57,875 | -€52,428 | -47.5% |
| Distributable reserves | 133 | €110,303 | €57,875 | -€52,428 | -47.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,117 | €126,938 | +€112,822 | +799.2% |
| Amounts payable within one year | 42/48 | €14,117 | €126,938 | +€112,822 | +799.2% |
| Trade debts | 44 | €77 | €240 | +€163 | +210.4% |
| Suppliers | 440/4 | €77 | €240 | +€163 | +210.4% |
| Taxes, remuneration and social security | 45 | €14,039 | €16,661 | +€2,622 | +18.7% |
| Taxes | 450/3 | €14,039 | €16,661 | +€2,622 | +18.7% |
| Other amounts payable | 47/48 | €0 | €110,036 | +€110,036 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,714 | €2,636 | -€78 | -2.9% |
| Other operating charges | 640/8 | €678 | €545 | -€133 | -19.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €71,733 | €77,089 | +€5,356 | +7.5% |
| Operating profit (loss) | 9901 | €68,341 | €73,908 | +€5,567 | +8.1% |
| Financial income | 75/76B | €20 | €38 | +€18 | +89.1% |
| Recurring financial income | 75 | €20 | €38 | +€18 | +89.1% |
| Financial charges | 65/66B | €1,894 | €1,715 | -€179 | -9.4% |
| Recurring financial charges | 65 | €1,894 | €1,715 | -€179 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €66,467 | €72,231 | +€5,764 | +8.7% |
| Income taxes | 67/77 | €14,039 | €14,622 | +€583 | +4.2% |
| Profit (loss) for the period | 9904 | €52,428 | €57,609 | +€5,181 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,428 | €57,609 | +€5,181 | +9.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.