Derolucq Design: 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.
Derolucq Design
Largest movements
- Receivables within one year +€8,233
up €8,233 (+9.3%), from €88,740 to €96,974
of which Trade receivables: +€8,233
- Tangible fixed assets -€4,238
no longer reported in 2025 (was €4,238)
of which Furniture and vehicles: -€3,874
- Reserves +€10,215
up €10,215 (+27.2%), from €37,606 to €47,821
- Current portion of long-term debt -€8,717
no longer reported in 2025 (was €8,717)
- Tax, wage and social debts +€2,283
up €2,283 (+31.1%), from €7,345 to €9,628
of which Taxes: +€4,283
- Depreciation -€7,243
down €7,243 (-63.1%), from €11,481 to €4,238
- Taxes +€2,686
up €2,686 (+155%), from €1,728 to €4,414
- Other operating charges -€936
down €936 (-54.7%), from €1,712 to €775
- Gross operating margin -€501
down €501 (-2.2%), from €22,490 to €21,988
- Staff costs -€305
down €305 (-12.7%), from €2,410 to €2,105
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 | €95,791 | €100,634 | +€4,843 | +5.1% |
| Fixed assets | 21/28 | €4,238 | - | -€4,238 | |
| Tangible fixed assets | 22/27 | €4,238 | - | -€4,238 | |
| Plant, machinery and equipment | 23 | €364 | - | -€364 | |
| Furniture and vehicles | 24 | €3,874 | - | -€3,874 | |
| Current assets | 29/58 | €91,553 | €100,634 | +€9,081 | +9.9% |
| Stocks and contracts in progress | 3 | €634 | €634 | = | 0.0% |
| Stocks | 30/36 | €634 | €634 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €88,740 | €96,974 | +€8,233 | +9.3% |
| Trade receivables | 40 | €73,297 | €81,531 | +€8,233 | +11.2% |
| Other amounts receivable | 41 | €15,443 | €15,443 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,290 | €2,190 | +€900 | +69.8% |
| Deferred charges and accrued income | 490/1 | €889 | €837 | -€53 | -5.9% |
| Total equity and liabilities | 10/49 | €95,791 | €100,634 | +€4,843 | +5.1% |
| Equity | 10/15 | €52,117 | €62,332 | +€10,215 | +19.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €37,606 | €47,821 | +€10,215 | +27.2% |
| Distributable reserves | 133 | €37,606 | €47,821 | +€10,215 | +27.2% |
| Profit (loss) carried forward | 14 | €4,511 | €4,511 | = | 0.0% |
| Amounts payable | 17/49 | €43,674 | €38,302 | -€5,372 | -12.3% |
| Amounts payable within one year | 42/48 | €43,674 | €38,302 | -€5,372 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €8,717 | - | -€8,717 | |
| Trade debts | 44 | €8,277 | €9,259 | +€982 | +11.9% |
| Suppliers | 440/4 | €8,277 | €9,259 | +€982 | +11.9% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,345 | €9,628 | +€2,283 | +31.1% |
| Taxes | 450/3 | €3,009 | €7,292 | +€4,283 | +142% |
| Remuneration and social security | 454/9 | €4,336 | €2,336 | -€2,000 | -46.1% |
| Other amounts payable | 47/48 | €9,335 | €9,415 | +€80 | +0.9% |
| Remuneration, social security and pensions | 62 | €2,410 | €2,105 | -€305 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,481 | €4,238 | -€7,243 | -63.1% |
| Other operating charges | 640/8 | €1,712 | €775 | -€936 | -54.7% |
| Gross operating margin | 9900 | €22,490 | €21,988 | -€501 | -2.2% |
| Operating profit (loss) | 9901 | €6,888 | €14,870 | +€7,983 | +116% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €534 | €241 | -€293 | -54.9% |
| Recurring financial charges | 65 | €534 | €241 | -€293 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €6,354 | €14,630 | +€8,275 | +130% |
| Income taxes | 67/77 | €1,728 | €4,414 | +€2,686 | +155% |
| Profit (loss) for the period | 9904 | €4,626 | €10,215 | +€5,589 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €4,626 | €10,215 | +€5,589 | +121% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.