DEROO: 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.
DEROO
Largest movements
- Cash +€96,908
up €96,908 (+180.8%), from €53,601 to €150,508
mainly Net result for the year (+€127,812) and Receivables within one year (+€68,797)
- Receivables within one year -€68,797
down €68,797 (-37.0%), from €186,006 to €117,209
of which Other amounts receivable: -€60,066
- Stocks and contracts +€39,579
up €39,579 (+67.2%), from €58,865 to €98,444
of which Stocks: +€27,579
- Reserves +€127,812
up €127,812 (+21.5%), from €593,627 to €721,439
- Debts after one year -€58,281
down €58,281 (-12.8%), from €455,406 to €397,126
- Staff costs +€38,058
up €38,058 (+19.9%), from €191,410 to €229,468
- Taxes -€17,470
down €17,470 (-25.7%), from €67,931 to €50,461
- Gross operating margin -€12,632
down €12,632 (-3.0%), from €421,764 to €409,132
- Depreciation -€6,166
down €6,166 (-98.1%), from €6,288 to €122
- Financial charges -€5,236
down €5,236 (-35.3%), from €14,854 to €9,617
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 | €1,407,532 | €1,479,280 | +€71,748 | +5.1% |
| Fixed assets | 21/28 | - | €4,058 | +€4,058 | |
| Tangible fixed assets | 22/27 | - | €4,058 | +€4,058 | |
| Plant, machinery and equipment | 23 | - | €4,058 | +€4,058 | |
| Current assets | 29/58 | €1,407,532 | €1,475,222 | +€67,690 | +4.8% |
| Amounts receivable after more than one year | 29 | €600,000 | €600,000 | = | 0.0% |
| Other amounts receivable | 291 | €600,000 | €600,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €58,865 | €98,444 | +€39,579 | +67.2% |
| Stocks | 30/36 | €58,865 | €86,444 | +€27,579 | +46.9% |
| Contracts in progress | 37 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €186,006 | €117,209 | -€68,797 | -37.0% |
| Trade receivables | 40 | €12,206 | €3,475 | -€8,731 | -71.5% |
| Other amounts receivable | 41 | €173,800 | €113,734 | -€60,066 | -34.6% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,601 | €150,508 | +€96,908 | +180.8% |
| Deferred charges and accrued income | 490/1 | €9,060 | €9,060 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,407,532 | €1,479,280 | +€71,748 | +5.1% |
| Equity | 10/15 | €655,627 | €783,439 | +€127,812 | +19.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €593,627 | €721,439 | +€127,812 | +21.5% |
| Distributable reserves | 133 | €593,627 | €721,439 | +€127,812 | +21.5% |
| Amounts payable | 17/49 | €751,905 | €695,841 | -€56,065 | -7.5% |
| Amounts payable after more than one year | 17 | €455,406 | €397,126 | -€58,281 | -12.8% |
| Financial debts | 170/4 | €455,406 | €397,126 | -€58,281 | -12.8% |
| Amounts payable within one year | 42/48 | €284,366 | €292,960 | +€8,594 | +3.0% |
| Trade debts | 44 | €170,506 | €177,183 | +€6,677 | +3.9% |
| Suppliers | 440/4 | €170,506 | €177,183 | +€6,677 | +3.9% |
| Taxes, remuneration and social security | 45 | €113,860 | €115,777 | +€1,917 | +1.7% |
| Taxes | 450/3 | €88,110 | €78,599 | -€9,511 | -10.8% |
| Remuneration and social security | 454/9 | €25,750 | €37,178 | +€11,428 | +44.4% |
| Accrued charges and deferred income | 492/3 | €12,133 | €5,755 | -€6,378 | -52.6% |
| Remuneration, social security and pensions | 62 | €191,410 | €229,468 | +€38,058 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,288 | €122 | -€6,166 | -98.1% |
| Other operating charges | 640/8 | €1,476 | €1,825 | +€348 | +23.6% |
| Gross operating margin | 9900 | €421,764 | €409,132 | -€12,632 | -3.0% |
| Operating profit (loss) | 9901 | €222,590 | €177,717 | -€44,873 | -20.2% |
| Financial income | 75/76B | €10,171 | €10,174 | +€3 | 0.0% |
| Recurring financial income | 75 | €10,171 | €10,174 | +€3 | 0.0% |
| Financial charges | 65/66B | €14,854 | €9,617 | -€5,236 | -35.3% |
| Recurring financial charges | 65 | €14,854 | €9,617 | -€5,236 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €217,908 | €178,273 | -€39,634 | -18.2% |
| Income taxes | 67/77 | €67,931 | €50,461 | -€17,470 | -25.7% |
| Profit (loss) for the period | 9904 | €149,976 | €127,812 | -€22,164 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €149,976 | €127,812 | -€22,164 | -14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.