DEROMA: 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.
DEROMA
Largest movements
- Receivables within one year +€877,369
up €877,369 (+653.3%), from €134,307 to €1.0m
of which Trade receivables: +€835,141
- Receivables after one year +€261,170
up €261,170 (+4.8%), from €5.4m to €5.7m
- Financial fixed assets +€230,850
up €230,850 (+4.3%), from €5.4m to €5.6m
- Debts after one year +€723,600
new in 2025: €723,600
- Reserves +€543,064
up €543,064 (+4576.8%), from €11,866 to €554,930
- Tax, wage and social debts +€184,155
up €184,155 (+6208.1%), from €2,966 to €187,122
- Other debts -€151,561
down €151,561 (-1.4%), from €10.8m to €10.6m
- Financial income +€779,158
new in 2025: €779,158
- Taxes +€178,039
up €178,039 (+6001.9%), from €2,966 to €181,005
- Gross operating margin -€63,564
down €63,564, from €15,691 to -€47,872
- Financial charges +€5,293
up €5,293 (+6039.0%), from €88 to €5,381
- Other operating charges +€1,063
up €1,063 (+137.8%), from €772 to €1,835
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 | €10,956,536 | €12,317,960 | +€1.4m | +12.4% |
| Fixed assets | 21/28 | €5,407,132 | €5,637,982 | +€230,850 | +4.3% |
| Financial fixed assets | 28 | €5,407,132 | €5,637,982 | +€230,850 | +4.3% |
| Current assets | 29/58 | €5,549,404 | €6,679,978 | +€1.1m | +20.4% |
| Amounts receivable after more than one year | 29 | €5,407,131 | €5,668,301 | +€261,170 | +4.8% |
| Other amounts receivable | 291 | €5,407,131 | €5,668,301 | +€261,170 | +4.8% |
| Amounts receivable within one year | 40/41 | €134,307 | €1,011,676 | +€877,369 | +653.3% |
| Trade receivables | 40 | €96,115 | €931,256 | +€835,141 | +868.9% |
| Other amounts receivable | 41 | €38,191 | €80,420 | +€42,229 | +110.6% |
| Cash at bank and in hand | 54/58 | €7,967 | €1 | -€7,966 | -100.0% |
| Total equity and liabilities | 10/49 | €10,956,536 | €12,317,960 | +€1.4m | +12.4% |
| Equity | 10/15 | €111,866 | €654,930 | +€543,064 | +485.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €11,866 | €554,930 | +€543,064 | +4576.8% |
| Distributable reserves | 133 | €11,866 | €554,930 | +€543,064 | +4576.8% |
| Amounts payable | 17/49 | €10,844,671 | €11,663,030 | +€818,359 | +7.5% |
| Amounts payable after more than one year | 17 | - | €723,600 | +€723,600 | |
| Financial debts | 170/4 | - | €723,600 | +€723,600 | |
| Amounts payable within one year | 42/48 | €10,844,671 | €10,934,516 | +€89,845 | +0.8% |
| Trade debts | 44 | €57,524 | €114,775 | +€57,251 | +99.5% |
| Suppliers | 440/4 | €57,524 | €114,775 | +€57,251 | +99.5% |
| Taxes, remuneration and social security | 45 | €2,966 | €187,122 | +€184,155 | +6208.1% |
| Taxes | 450/3 | €2,966 | €187,122 | +€184,155 | +6208.1% |
| Other amounts payable | 47/48 | €10,784,180 | €10,632,619 | -€151,561 | -1.4% |
| Accrued charges and deferred income | 492/3 | - | €4,914 | +€4,914 | |
| Other operating charges | 640/8 | €772 | €1,835 | +€1,063 | +137.8% |
| Gross operating margin | 9900 | €15,691 | -€47,872 | -€63,564 | |
| Operating profit (loss) | 9901 | €14,920 | -€49,707 | -€64,627 | |
| Financial income | 75/76B | - | €779,158 | +€779,158 | |
| Recurring financial income | 75 | - | €779,158 | +€779,158 | |
| Financial charges | 65/66B | €88 | €5,381 | +€5,293 | +6039.0% |
| Recurring financial charges | 65 | €88 | €5,381 | +€5,293 | +6039.0% |
| Profit (loss) for the period before taxes | 9903 | €14,832 | €724,070 | +€709,238 | +4781.8% |
| Income taxes | 67/77 | €2,966 | €181,005 | +€178,039 | +6001.9% |
| Profit (loss) for the period | 9904 | €11,866 | €543,064 | +€531,199 | +4476.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,866 | €543,064 | +€531,199 | +4476.8% |
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 1 October 2026 via checked.be.