DEROO LUC: 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 LUC
Largest movements
- Cash +€56,648
up €56,648 (+58.7%), from €96,533 to €153,181
mainly Current investments (+€50,000) and Net result for the year (+€31,395)
- Current investments -€50,000
down €50,000 (-66.3%), from €75,363 to €25,363
- Tangible fixed assets -€9,144
down €9,144 (-14.2%), from €64,437 to €55,293
of which Land and buildings: -€8,897
- Debts after one year -€10,000
down €10,000 (-70.6%), from €14,167 to €4,167
- Trade debts +€6,858
up €6,858 (+293%), from €2,339 to €9,197
- Tax, wage and social debts -€6,590
down €6,590 (-36.4%), from €18,113 to €11,523
- Reserves +€5,381
up €5,381 (+2.5%), from €218,991 to €224,373
of which Distributable reserves: +€5,381
- Gross operating margin -€7,636
down €7,636 (-12.1%), from €63,108 to €55,471
- Taxes -€1,849
down €1,849 (-10.2%), from €18,089 to €16,241
- Financial income +€1,752
up €1,752 (+115%), from €1,526 to €3,278
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.
Derived cash bridge
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 | €274,428 | €270,078 | -€4,350 | -1.6% |
| Fixed assets | 21/28 | €64,632 | €55,488 | -€9,144 | -14.1% |
| Tangible fixed assets | 22/27 | €64,437 | €55,293 | -€9,144 | -14.2% |
| Land and buildings | 22 | €62,282 | €53,384 | -€8,897 | -14.3% |
| Furniture and vehicles | 24 | €2,155 | €1,909 | -€246 | -11.4% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €209,797 | €214,590 | +€4,794 | +2.3% |
| Stocks and contracts in progress | 3 | €3,480 | €2,028 | -€1,452 | -41.7% |
| Stocks | 30/36 | €3,480 | €2,028 | -€1,452 | -41.7% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €33,507 | €32,593 | -€914 | -2.7% |
| Trade receivables | 40 | €50 | €23,052 | +€23,002 | +46,005% |
| Other amounts receivable | 41 | €33,457 | €9,541 | -€23,916 | -71.5% |
| Current investments | 50/53 | €75,363 | €25,363 | -€50,000 | -66.3% |
| Cash at bank and in hand | 54/58 | €96,533 | €153,181 | +€56,648 | +58.7% |
| Deferred charges and accrued income | 490/1 | €913 | €1,425 | +€512 | +56.1% |
| Total equity and liabilities | 10/49 | €274,428 | €270,078 | -€4,350 | -1.6% |
| Equity | 10/15 | €229,097 | €234,478 | +€5,381 | +2.3% |
| Contributions | 10/11 | €10,105 | €10,105 | = | 0.0% |
| Reserves | 13 | €218,991 | €224,373 | +€5,381 | +2.5% |
| Non-distributable reserves | 130/1 | €628 | €628 | = | 0.0% |
| Reserves not available under the articles | 1311 | €628 | €628 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,812 | €48,812 | = | 0.0% |
| Distributable reserves | 133 | €169,552 | €174,933 | +€5,381 | +3.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €45,332 | €35,600 | -€9,731 | -21.5% |
| Amounts payable after more than one year | 17 | €14,167 | €4,167 | -€10,000 | -70.6% |
| Financial debts | 170/4 | €14,167 | €4,167 | -€10,000 | -70.6% |
| Amounts payable within one year | 42/48 | €30,452 | €30,720 | +€269 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €2,339 | €9,197 | +€6,858 | +293% |
| Suppliers | 440/4 | €2,339 | €9,197 | +€6,858 | +293% |
| Taxes, remuneration and social security | 45 | €18,113 | €11,523 | -€6,590 | -36.4% |
| Taxes | 450/3 | €18,113 | €11,523 | -€6,590 | -36.4% |
| Accrued charges and deferred income | 492/3 | €713 | €713 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,144 | €9,144 | = | 0.0% |
| Other operating charges | 640/8 | €2,039 | €1,546 | -€493 | -24.2% |
| Gross operating margin | 9900 | €63,108 | €55,471 | -€7,636 | -12.1% |
| Operating profit (loss) | 9901 | €51,924 | €44,781 | -€7,143 | -13.8% |
| Financial income | 75/76B | €1,526 | €3,278 | +€1,752 | +115% |
| Recurring financial income | 75 | €1,526 | €3,278 | +€1,752 | +115% |
| Financial charges | 65/66B | €514 | €423 | -€90 | -17.6% |
| Recurring financial charges | 65 | €514 | €423 | -€90 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €52,937 | €47,636 | -€5,301 | -10.0% |
| Income taxes | 67/77 | €18,089 | €16,241 | -€1,849 | -10.2% |
| Profit (loss) for the period | 9904 | €34,847 | €31,395 | -€3,452 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,847 | €31,395 | -€3,452 | -9.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.