Deronef: 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.
Deronef
Largest movements
- Cash +€15,953
up €15,953 (+580.0%), from €2,751 to €18,704
mainly Net result for the year (+€31,149) and Stocks and contracts (+€378)
- Receivables within one year +€11,137
up €11,137 (+51.9%), from €21,450 to €32,587
of which Other amounts receivable: +€13,782
- Tangible fixed assets +€2,393
new in 2025: €2,393
- Profit (loss) carried forward +€31,149
up €31,149 (+33.9%), from -€91,832 to -€60,682
- Trade debts -€1,122
down €1,122 (-60.2%), from €1,865 to €742
- Tax, wage and social debts -€922
down €922 (-100.0%), from €922 to €0
- Gross operating margin +€25,955
up €25,955 (+383.5%), from €6,767 to €32,722
- Other operating charges +€1,504
up €1,504 (+619.5%), from €243 to €1,747
- Financial income +€335
up €335 (+80.3%), from €418 to €753
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 | €29,555 | €58,660 | +€29,105 | +98.5% |
| Fixed assets | 21/28 | - | €2,393 | +€2,393 | |
| Tangible fixed assets | 22/27 | - | €2,393 | +€2,393 | |
| Plant, machinery and equipment | 23 | - | €2,393 | +€2,393 | |
| Current assets | 29/58 | €29,555 | €56,267 | +€26,712 | +90.4% |
| Stocks and contracts in progress | 3 | €5,355 | €4,976 | -€378 | -7.1% |
| Stocks | 30/36 | €5,355 | €4,976 | -€378 | -7.1% |
| Amounts receivable within one year | 40/41 | €21,450 | €32,587 | +€11,137 | +51.9% |
| Trade receivables | 40 | €7,999 | €5,354 | -€2,646 | -33.1% |
| Other amounts receivable | 41 | €13,450 | €27,233 | +€13,782 | +102.5% |
| Cash at bank and in hand | 54/58 | €2,751 | €18,704 | +€15,953 | +580.0% |
| Total equity and liabilities | 10/49 | €29,555 | €58,660 | +€29,105 | +98.5% |
| Equity | 10/15 | €26,768 | €57,918 | +€31,149 | +116.4% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,832 | -€60,682 | +€31,149 | +33.9% |
| Amounts payable | 17/49 | €2,787 | €742 | -€2,045 | -73.4% |
| Amounts payable within one year | 42/48 | €2,787 | €742 | -€2,045 | -73.4% |
| Trade debts | 44 | €1,865 | €742 | -€1,122 | -60.2% |
| Suppliers | 440/4 | €1,865 | €742 | -€1,122 | -60.2% |
| Taxes, remuneration and social security | 45 | €922 | €0 | -€922 | -100.0% |
| Taxes | 450/3 | €922 | €0 | -€922 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €270 | +€270 | |
| Other operating charges | 640/8 | €243 | €1,747 | +€1,504 | +619.5% |
| Gross operating margin | 9900 | €6,767 | €32,722 | +€25,955 | +383.5% |
| Operating profit (loss) | 9901 | €6,525 | €30,706 | +€24,181 | +370.6% |
| Financial income | 75/76B | €418 | €753 | +€335 | +80.3% |
| Recurring financial income | 75 | €418 | €753 | +€335 | +80.3% |
| Financial charges | 65/66B | €183 | €309 | +€126 | +68.7% |
| Recurring financial charges | 65 | €183 | €309 | +€126 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €6,759 | €31,149 | +€24,390 | +360.9% |
| Profit (loss) for the period | 9904 | €6,759 | €31,149 | +€24,390 | +360.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,759 | €31,149 | +€24,390 | +360.9% |
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 4 October 2026 via checked.be.