Deroo Constructie: 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.
Deroo Constructie
Largest movements
- Cash -€620,484
down €620,484 (-93.0%), from €667,421 to €46,936
mainly Debts after one year (-€607,876) and Stocks and contracts (-€200,404)
- Stocks and contracts +€200,404
up €200,404 (+25.4%), from €789,647 to €990,051
- Tangible fixed assets -€75,789
down €75,789 (-4.3%), from €1.8m to €1.7m
of which Land and buildings: -€66,665
- Receivables within one year -€74,949
down €74,949 (-51.3%), from €146,105 to €71,156
of which Trade receivables: -€74,724
- Debts after one year -€607,876
down €607,876 (-63.4%), from €958,875 to €350,999
- Reserves +€107,232
up €107,232 (+5.8%), from €1.8m to €2.0m
of which Distributable reserves: +€111,761
- Other debts -€100,000
down €100,000 (-21.7%), from €460,769 to €360,769
- Gross operating margin -€61,689
down €61,689 (-17.4%), from €354,570 to €292,881
- Financial charges -€11,181
down €11,181 (-44.6%), from €25,057 to €13,876
- Depreciation -€5,012
down €5,012 (-6.7%), from €74,402 to €69,389
- Taxes -€4,634
down €4,634 (-8.3%), from €55,606 to €50,973
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,664,062 | €3,096,050 | -€568,012 | -15.5% |
| Fixed assets | 21/28 | €1,789,076 | €1,713,286 | -€75,789 | -4.2% |
| Tangible fixed assets | 22/27 | €1,766,376 | €1,690,586 | -€75,789 | -4.3% |
| Land and buildings | 22 | €1,753,420 | €1,686,756 | -€66,665 | -3.8% |
| Plant, machinery and equipment | 23 | €8,089 | €2,122 | -€5,967 | -73.8% |
| Furniture and vehicles | 24 | €4,867 | €1,709 | -€3,158 | -64.9% |
| Financial fixed assets | 28 | €22,700 | €22,700 | = | 0.0% |
| Current assets | 29/58 | €1,874,986 | €1,382,764 | -€492,222 | -26.3% |
| Amounts receivable after more than one year | 29 | €264,154 | €266,782 | +€2,629 | +1.0% |
| Other amounts receivable | 291 | €264,154 | €266,782 | +€2,629 | +1.0% |
| Stocks and contracts in progress | 3 | €789,647 | €990,051 | +€200,404 | +25.4% |
| Stocks | 30/36 | €789,647 | €990,051 | +€200,404 | +25.4% |
| Amounts receivable within one year | 40/41 | €146,105 | €71,156 | -€74,949 | -51.3% |
| Trade receivables | 40 | €118,875 | €44,151 | -€74,724 | -62.9% |
| Other amounts receivable | 41 | €27,230 | €27,005 | -€225 | -0.8% |
| Cash at bank and in hand | 54/58 | €667,421 | €46,936 | -€620,484 | -93.0% |
| Deferred charges and accrued income | 490/1 | €7,660 | €7,839 | +€179 | +2.3% |
| Total equity and liabilities | 10/49 | €3,664,062 | €3,096,050 | -€568,012 | -15.5% |
| Equity | 10/15 | €1,878,600 | €1,985,832 | +€107,232 | +5.7% |
| Contributions | 10/11 | €30,126 | €30,126 | = | 0.0% |
| Capital | 10 | €30,126 | €30,126 | = | 0.0% |
| Issued capital | 100 | €30,126 | €30,126 | = | 0.0% |
| Reserves | 13 | €1,848,474 | €1,955,706 | +€107,232 | +5.8% |
| Non-distributable reserves | 130/1 | €3,013 | €3,013 | = | 0.0% |
| Legal reserve | 130 | €3,013 | €3,013 | = | 0.0% |
| Tax-exempt reserves | 132 | €535,289 | €530,760 | -€4,529 | -0.8% |
| Distributable reserves | 133 | €1,310,173 | €1,421,933 | +€111,761 | +8.5% |
| Provisions and deferred taxes | 16 | €163,669 | €162,161 | -€1,508 | -0.9% |
| Deferred taxes | 168 | €163,669 | €162,161 | -€1,508 | -0.9% |
| Amounts payable | 17/49 | €1,621,793 | €948,058 | -€673,736 | -41.5% |
| Amounts payable after more than one year | 17 | €958,875 | €350,999 | -€607,876 | -63.4% |
| Financial debts | 170/4 | €958,875 | €350,999 | -€607,876 | -63.4% |
| Amounts payable within one year | 42/48 | €662,918 | €563,700 | -€99,218 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €115,500 | €115,500 | = | 0.0% |
| Trade debts | 44 | €46,057 | €26,542 | -€19,515 | -42.4% |
| Suppliers | 440/4 | €46,057 | €26,542 | -€19,515 | -42.4% |
| Taxes, remuneration and social security | 45 | €40,592 | €60,888 | +€20,297 | +50.0% |
| Taxes | 450/3 | €40,592 | €60,888 | +€20,297 | +50.0% |
| Other amounts payable | 47/48 | €460,769 | €360,769 | -€100,000 | -21.7% |
| Accrued charges and deferred income | 492/3 | - | €33,359 | +€33,359 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,402 | €69,389 | -€5,012 | -6.7% |
| Other operating charges | 640/8 | €51,719 | €49,529 | -€2,190 | -4.2% |
| Non-recurring operating charges | 66A | - | €6,400 | +€6,400 | |
| Gross operating margin | 9900 | €354,570 | €292,881 | -€61,689 | -17.4% |
| Operating profit (loss) | 9901 | €228,449 | €167,563 | -€60,886 | -26.7% |
| Financial income | 75/76B | €2,952 | €3,009 | +€57 | +1.9% |
| Recurring financial income | 75 | €2,952 | €3,009 | +€57 | +1.9% |
| Financial charges | 65/66B | €25,057 | €13,876 | -€11,181 | -44.6% |
| Recurring financial charges | 65 | €25,057 | €13,876 | -€11,181 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €206,345 | €156,696 | -€49,648 | -24.1% |
| Transfer from deferred taxes | 780 | €1,508 | €1,508 | -€0 | 0.0% |
| Income taxes | 67/77 | €55,606 | €50,973 | -€4,634 | -8.3% |
| Profit (loss) for the period | 9904 | €152,246 | €107,232 | -€45,015 | -29.6% |
| Transfer from tax-exempt reserves | 789 | €4,530 | €4,529 | -€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €156,776 | €111,761 | -€45,015 | -28.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.