Derolu: 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.
Derolu
Largest movements
- Cash -€31,973
down €31,973 (-34.6%), from €92,422 to €60,448
mainly Other debts (-€42,105) and Trade debts (-€3,967)
- Other debts -€42,105
down €42,105 (-100.0%), from €42,105 to €0
- Reserves +€12,181
up €12,181 (+7.5%), from €162,454 to €174,635
of which Distributable reserves: +€12,181
- Trade debts -€3,967
down €3,967 (-96.9%), from €4,095 to €128
- Gross operating margin +€6,666
up €6,666 (+30.9%), from €21,569 to €28,235
- Other operating charges +€2,799
up €2,799 (+37.1%), from €7,543 to €10,342
- Taxes +€1,156
up €1,156 (+25.5%), from €4,528 to €5,684
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 | €279,382 | €247,175 | -€32,207 | -11.5% |
| Fixed assets | 21/28 | €186,727 | €186,727 | = | 0.0% |
| Tangible fixed assets | 22/27 | €186,727 | €186,727 | = | 0.0% |
| Land and buildings | 22 | €186,727 | €186,727 | = | 0.0% |
| Current assets | 29/58 | €92,656 | €60,448 | -€32,207 | -34.8% |
| Amounts receivable within one year | 40/41 | €234 | €0 | -€234 | -100.0% |
| Other amounts receivable | 41 | €234 | €0 | -€234 | -100.0% |
| Cash at bank and in hand | 54/58 | €92,422 | €60,448 | -€31,973 | -34.6% |
| Total equity and liabilities | 10/49 | €279,382 | €247,175 | -€32,207 | -11.5% |
| Equity | 10/15 | €232,454 | €244,635 | +€12,181 | +5.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €162,454 | €174,635 | +€12,181 | +7.5% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €155,454 | €167,635 | +€12,181 | +7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,928 | €2,540 | -€44,388 | -94.6% |
| Amounts payable within one year | 42/48 | €46,928 | €2,540 | -€44,388 | -94.6% |
| Trade debts | 44 | €4,095 | €128 | -€3,967 | -96.9% |
| Suppliers | 440/4 | €4,095 | €128 | -€3,967 | -96.9% |
| Taxes, remuneration and social security | 45 | €728 | €2,412 | +€1,684 | +231.4% |
| Taxes | 450/3 | €728 | €2,412 | +€1,684 | +231.4% |
| Other amounts payable | 47/48 | €42,105 | €0 | -€42,105 | -100.0% |
| Other operating charges | 640/8 | €7,543 | €10,342 | +€2,799 | +37.1% |
| Gross operating margin | 9900 | €21,569 | €28,235 | +€6,666 | +30.9% |
| Operating profit (loss) | 9901 | €14,026 | €17,892 | +€3,867 | +27.6% |
| Financial income | 75/76B | €234 | €1 | -€233 | -99.5% |
| Recurring financial income | 75 | €234 | €1 | -€233 | -99.5% |
| Financial charges | 65/66B | €29 | €29 | +€0 | +0.2% |
| Recurring financial charges | 65 | €29 | €29 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €14,231 | €17,865 | +€3,634 | +25.5% |
| Income taxes | 67/77 | €4,528 | €5,684 | +€1,156 | +25.5% |
| Profit (loss) for the period | 9904 | €9,703 | €12,181 | +€2,478 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,703 | €12,181 | +€2,478 | +25.5% |
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.