DERONGY: 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
DERONGY
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€24,942
2024 · €2,360+€22,582
Equity
-€906,462
2024 · -€931,404+€24,942
Cash
€7,518
2024 · €4,423+€3,094
Balance sheet total
€1.7m
2024 · €1.8m-€56,951
Largest movements
Assets
- Tangible fixed assets -€54,439
down €54,439 (-3.2%), from €1.7m to €1.7m
of which Land and buildings: -€49,556
Equity and liabilities
- Other debts -€57,091
down €57,091 (-19.3%), from €295,131 to €238,040
- Profit (loss) carried forward +€24,942
up €24,942 (+2.6%), from -€961,355 to -€936,413
- Debts after one year -€24,052
down €24,052 (-1.0%), from €2.4m to €2.4m
Income statement
- Other operating charges +€977,640
up €977,640 (+77596.6%), from €1,260 to €978,900
- Write-downs -€977,500
new in 2025: -€977,500
- Gross operating margin +€17,709
up €17,709 (+21.7%), from €81,794 to €99,503
- Financial charges -€4,391
down €4,391 (-18.5%), from €23,674 to €19,284
of which Financial charges: -€6,891
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
€2,360
Gross operating margin
+€17,709
Depreciation
+€653
Write-downs
+€977,500
Other operating charges
-€977,640
Financial income
-€51
Financial charges
+€4,391
Taxes
+€20
Result 2025
€24,942
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
+€25,126
Investment
+€1,568
Financing
-€23,600
Cash 2024
€4,423
From operations (derived)
+€25,126
Net result for the year
+€24,942
Depreciation
+€55,371
Receivables after one year
-€2,500
Receivables within one year
+€5,580
Deferred charges and accrued income
+€27
Trade debts
-€2,300
Tax, wage and social debts
+€1,098
Other debts
-€57,091
Investment (derived)
+€1,568
Investment in fixed assets (net)
+€1,568
Financing
-€23,600
Debts after one year
-€24,052
Short-term financial debts
+€452
Cash 2025
€7,518
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,769,922 | €1,712,971 | -€56,951 | -3.2% |
| Fixed assets | 21/28 | €1,721,950 | €1,665,011 | -€56,939 | -3.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,709,150 | €1,654,711 | -€54,439 | -3.2% |
| Land and buildings | 22 | €1,703,516 | €1,653,960 | -€49,556 | -2.9% |
| Furniture and vehicles | 24 | €5,634 | €751 | -€4,883 | -86.7% |
| Financial fixed assets | 28 | €12,800 | €10,300 | -€2,500 | -19.5% |
| Current assets | 29/58 | €47,973 | €47,961 | -€12 | 0.0% |
| Amounts receivable after more than one year | 29 | €31,000 | €33,500 | +€2,500 | +8.1% |
| Other amounts receivable | 291 | €31,000 | €33,500 | +€2,500 | +8.1% |
| Amounts receivable within one year | 40/41 | €10,847 | €5,268 | -€5,580 | -51.4% |
| Trade receivables | 40 | €4,072 | €5,268 | +€1,196 | +29.4% |
| Other amounts receivable | 41 | €6,776 | - | -€6,776 | |
| Cash at bank and in hand | 54/58 | €4,423 | €7,518 | +€3,094 | +70.0% |
| Deferred charges and accrued income | 490/1 | €1,702 | €1,675 | -€27 | -1.6% |
| Total equity and liabilities | 10/49 | €1,769,922 | €1,712,971 | -€56,951 | -3.2% |
| Equity | 10/15 | -€931,404 | -€906,462 | +€24,942 | +2.7% |
| Contributions | 10/11 | €21,699 | €18,600 | -€3,099 | -14.3% |
| Reserves | 13 | €8,253 | €11,351 | +€3,099 | +37.5% |
| Tax-exempt reserves | 132 | €3,071 | €3,071 | = | 0.0% |
| Distributable reserves | 133 | €5,181 | €8,280 | +€3,099 | +59.8% |
| Profit (loss) carried forward | 14 | -€961,355 | -€936,413 | +€24,942 | +2.6% |
| Amounts payable | 17/49 | €2,701,326 | €2,619,433 | -€81,893 | -3.0% |
| Amounts payable after more than one year | 17 | €2,379,690 | €2,355,638 | -€24,052 | -1.0% |
| Financial debts | 170/4 | €2,379,690 | €2,355,638 | -€24,052 | -1.0% |
| Amounts payable within one year | 42/48 | €321,636 | €263,795 | -€57,841 | -18.0% |
| Financial debts | 43 | €23,600 | €24,052 | +€452 | +1.9% |
| Credit institutions | 430/8 | €23,600 | €24,052 | +€452 | +1.9% |
| Trade debts | 44 | €2,302 | €2 | -€2,300 | -99.9% |
| Suppliers | 440/4 | €2,302 | €2 | -€2,300 | -99.9% |
| Taxes, remuneration and social security | 45 | €603 | €1,702 | +€1,098 | +182.0% |
| Taxes | 450/3 | €603 | €1,702 | +€1,098 | +182.0% |
| Other amounts payable | 47/48 | €295,131 | €238,040 | -€57,091 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,024 | €55,371 | -€653 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€977,500 | -€977,500 | |
| Other operating charges | 640/8 | €1,260 | €978,900 | +€977,640 | +77596.6% |
| Gross operating margin | 9900 | €81,794 | €99,503 | +€17,709 | +21.7% |
| Operating profit (loss) | 9901 | €24,510 | €42,732 | +€18,222 | +74.3% |
| Financial income | 75/76B | €1,726 | €1,675 | -€51 | -2.9% |
| Recurring financial income | 75 | €1,726 | €1,675 | -€51 | -2.9% |
| Financial charges | 65/66B | €23,674 | €19,284 | -€4,391 | -18.5% |
| Recurring financial charges | 65 | €23,674 | €16,784 | -€6,891 | -29.1% |
| Non-recurring financial charges | 66B | - | €2,500 | +€2,500 | |
| Profit (loss) for the period before taxes | 9903 | €2,561 | €25,123 | +€22,562 | +880.9% |
| Income taxes | 67/77 | €201 | €181 | -€20 | -9.8% |
| Profit (loss) for the period | 9904 | €2,360 | €24,942 | +€22,582 | +956.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,360 | €24,942 | +€22,582 | +956.8% |
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 6 October 2026 via checked.be.