DEROMCO: 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.
What changed
DEROMCO
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€848,945
2024 · -€11,761+€860,706
Equity
€1.8m
2024 · €932,945+€848,945
Cash
€45,814
2024 · €58,276-€12,462
Balance sheet total
€2.0m
2024 · €1.1m+€894,942
Largest movements
Assets
- Current investments +€948,272
new in 2025: €948,272
- Tangible fixed assets -€104,135
down €104,135 (-10.5%), from €993,814 to €889,679
of which Land and buildings: -€206,718
- Receivables within one year +€57,896
up €57,896 (+3433.0%), from €1,686 to €59,583
of which Other amounts receivable: +€52,198
Equity and liabilities
- Reserves +€848,882
up €848,882 (+310.6%), from €273,279 to €1.1m
of which Distributable reserves: +€859,200
- Debts after one year +€33,587
new in 2025: €33,587
Income statement
- Gross operating margin +€1.2m
up €1.2m (+2702.7%), from €45,666 to €1.3m
- Taxes +€392,209
up €392,209 (+99363.8%), from €395 to €392,604
- Turnover +€52,349
new in 2025: €52,349
- Purchases and services +€28,491
new in 2025: €28,491
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.
Result 2024
-€11,761
Gross operating margin
+€1.2m
Depreciation
+€12,735
Other operating charges
-€996
Financial income
+€1,585
Financial charges
+€341
Taxes
-€392,209
Deferred taxes and other
+€5,028
Result 2025
€848,945
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.
From operations
+€814,167
Investment
-€868,815
Financing
+€42,186
Cash 2024
€58,276
From operations (derived)
+€814,167
Net result for the year
+€848,945
Depreciation
+€24,678
Receivables within one year
-€57,896
Deferred charges and accrued income
-€5,371
Provisions
-€5,313
Smaller working-capital items
-€927
Other debts
+€10,051
Investment (derived)
-€868,815
Investment in fixed assets (net)
+€79,457
Current investments
-€948,272
Financing
+€42,186
Debts after one year
+€33,587
Current portion of long-term debt
+€8,599
Cash 2025
€45,814
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,055,494 | €1,950,435 | +€894,942 | +84.8% |
| Fixed assets | 21/28 | €993,814 | €889,679 | -€104,135 | -10.5% |
| Tangible fixed assets | 22/27 | €993,814 | €889,679 | -€104,135 | -10.5% |
| Land and buildings | 22 | €993,523 | €786,806 | -€206,718 | -20.8% |
| Furniture and vehicles | 24 | €291 | €102,873 | +€102,583 | +35280.9% |
| Current assets | 29/58 | €61,680 | €1,060,756 | +€999,076 | +1619.8% |
| Amounts receivable within one year | 40/41 | €1,686 | €59,583 | +€57,896 | +3433.0% |
| Trade receivables | 40 | - | €5,699 | +€5,699 | |
| Other amounts receivable | 41 | €1,686 | €53,884 | +€52,198 | +3095.1% |
| Current investments | 50/53 | - | €948,272 | +€948,272 | |
| Cash at bank and in hand | 54/58 | €58,276 | €45,814 | -€12,462 | -21.4% |
| Deferred charges and accrued income | 490/1 | €1,718 | €7,088 | +€5,371 | +312.7% |
| Total equity and liabilities | 10/49 | €1,055,494 | €1,950,435 | +€894,942 | +84.8% |
| Equity | 10/15 | €932,945 | €1,781,890 | +€848,945 | +91.0% |
| Contributions | 10/11 | €238,601 | €238,601 | = | 0.0% |
| Capital | 10 | €238,601 | €238,601 | = | 0.0% |
| Issued capital | 100 | €238,601 | €238,601 | = | 0.0% |
| Reserves | 13 | €273,279 | €1,122,161 | +€848,882 | +310.6% |
| Non-distributable reserves | 130/1 | €23,860 | €23,860 | = | 0.0% |
| Legal reserve | 130 | €23,860 | €23,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €187,906 | €177,587 | -€10,318 | -5.5% |
| Distributable reserves | 133 | €61,513 | €920,713 | +€859,200 | +1396.8% |
| Profit (loss) carried forward | 14 | €421,065 | €421,128 | +€63 | 0.0% |
| Provisions and deferred taxes | 16 | €5,313 | €0 | -€5,313 | -100.0% |
| Deferred taxes | 168 | €5,313 | €0 | -€5,313 | -100.0% |
| Amounts payable | 17/49 | €117,236 | €168,546 | +€51,310 | +43.8% |
| Amounts payable after more than one year | 17 | - | €33,587 | +€33,587 | |
| Financial debts | 170/4 | - | €33,587 | +€33,587 | |
| Amounts payable within one year | 42/48 | €107,798 | €126,813 | +€19,015 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,599 | +€8,599 | |
| Trade debts | 44 | €550 | €916 | +€366 | +66.5% |
| Suppliers | 440/4 | €550 | €916 | +€366 | +66.5% |
| Other amounts payable | 47/48 | €107,248 | €117,298 | +€10,051 | +9.4% |
| Accrued charges and deferred income | 492/3 | €9,438 | €8,146 | -€1,292 | -13.7% |
| Turnover | 70 | - | €52,349 | +€52,349 | |
| Non-recurring operating income | 76A | - | €1,248,163 | +€1.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €28,491 | +€28,491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,413 | €24,678 | -€12,735 | -34.0% |
| Other operating charges | 640/8 | €10,700 | €11,696 | +€996 | +9.3% |
| Gross operating margin | 9900 | €45,666 | €1,279,888 | +€1.2m | +2702.7% |
| Operating profit (loss) | 9901 | -€2,447 | €1,243,514 | +€1.2m | |
| Financial income | 75/76B | €271 | €1,856 | +€1,585 | +586.0% |
| Recurring financial income | 75 | €271 | €635 | +€365 | +134.9% |
| Non-recurring financial income | 76B | - | €1,220 | +€1,220 | |
| Financial charges | 65/66B | €9,476 | €9,134 | -€341 | -3.6% |
| Recurring financial charges | 65 | €9,476 | €8,790 | -€686 | -7.2% |
| Non-recurring financial charges | 66B | - | €345 | +€345 | |
| Profit (loss) for the period before taxes | 9903 | -€11,652 | €1,236,235 | +€1.2m | |
| Transfer from deferred taxes | 780 | €285 | €5,313 | +€5,028 | +1761.2% |
| Income taxes | 67/77 | €395 | €392,604 | +€392,209 | +99363.8% |
| Profit (loss) for the period | 9904 | -€11,761 | €848,945 | +€860,706 | |
| Transfer from tax-exempt reserves | 789 | €554 | €10,318 | +€9,764 | +1761.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,207 | €859,263 | +€870,469 |
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 4 October 2026 via checked.be.