DEROO & PARTNERS: 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 & PARTNERS
Largest movements
- Cash +€58,645
up €58,645 (+518%), from €11,331 to €69,976
mainly Debts after one year (+€124,965) and Depreciation (+€88,657)
- Tangible fixed assets -€33,070
down €33,070 (-27.7%), from €119,359 to €86,289
of which Other tangible fixed assets: -€43,091
- Intangible fixed assets -€29,917
down €29,917 (-6.1%), from €492,626 to €462,708
- Other debts -€227,384
down €227,384 (-45.5%), from €500,106 to €272,722
- Debts after one year +€124,965
up €124,965 (+146%), from €85,694 to €210,659
- Current portion of long-term debt +€43,184
up €43,184 (+226%), from €19,086 to €62,270
- Reserves +€26,839
up €26,839 (+400%), from €6,715 to €33,554
- Trade debts +€25,114
up €25,114 (+112%), from €22,497 to €47,611
- Staff costs +€59,495
up €59,495 (+31.4%), from €189,761 to €249,256
- Gross operating margin +€31,612
up €31,612 (+8.5%), from €372,759 to €404,371
- Taxes +€6,150
up €6,150 (+41.1%), from €14,970 to €21,120
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 | €702,359 | €702,444 | +€85 | 0.0% |
| Fixed assets | 21/28 | €611,984 | €548,997 | -€62,987 | -10.3% |
| Intangible fixed assets | 21 | €492,626 | €462,708 | -€29,917 | -6.1% |
| Tangible fixed assets | 22/27 | €119,359 | €86,289 | -€33,070 | -27.7% |
| Furniture and vehicles | 24 | €14,539 | €10,878 | -€3,661 | -25.2% |
| Leasing and similar rights | 25 | - | €13,683 | +€13,683 | |
| Other tangible fixed assets | 26 | €104,820 | €61,729 | -€43,091 | -41.1% |
| Current assets | 29/58 | €90,374 | €153,446 | +€63,072 | +69.8% |
| Amounts receivable within one year | 40/41 | €66,425 | €70,152 | +€3,727 | +5.6% |
| Trade receivables | 40 | €968 | €577 | -€391 | -40.4% |
| Other amounts receivable | 41 | €65,457 | €69,575 | +€4,117 | +6.3% |
| Cash at bank and in hand | 54/58 | €11,331 | €69,976 | +€58,645 | +518% |
| Deferred charges and accrued income | 490/1 | €12,618 | €13,318 | +€700 | +5.6% |
| Total equity and liabilities | 10/49 | €702,359 | €702,444 | +€85 | 0.0% |
| Equity | 10/15 | €25,315 | €52,154 | +€26,839 | +106% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,715 | €33,554 | +€26,839 | +400% |
| Distributable reserves | 133 | €6,715 | €33,554 | +€26,839 | +400% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €677,044 | €650,289 | -€26,754 | -4.0% |
| Amounts payable after more than one year | 17 | €85,694 | €210,659 | +€124,965 | +146% |
| Financial debts | 170/4 | €85,694 | €210,659 | +€124,965 | +146% |
| Amounts payable within one year | 42/48 | €591,288 | €439,630 | -€151,657 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €19,086 | €62,270 | +€43,184 | +226% |
| Financial debts | 43 | €5,072 | €0 | -€5,072 | -100% |
| Credit institutions | 430/8 | €5,072 | €0 | -€5,072 | -100% |
| Trade debts | 44 | €22,497 | €47,611 | +€25,114 | +112% |
| Suppliers | 440/4 | €22,497 | €47,611 | +€25,114 | +112% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €44,527 | €57,027 | +€12,500 | +28.1% |
| Taxes | 450/3 | €9,551 | €6,529 | -€3,022 | -31.6% |
| Remuneration and social security | 454/9 | €34,977 | €50,498 | +€15,521 | +44.4% |
| Other amounts payable | 47/48 | €500,106 | €272,722 | -€227,384 | -45.5% |
| Accrued charges and deferred income | 492/3 | €62 | €0 | -€62 | -100% |
| Remuneration, social security and pensions | 62 | €189,761 | €249,256 | +€59,495 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,346 | €88,657 | +€2,311 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €577 | €0 | -€577 | -100% |
| Other operating charges | 640/8 | €2,632 | €2,403 | -€229 | -8.7% |
| Gross operating margin | 9900 | €372,759 | €404,371 | +€31,612 | +8.5% |
| Operating profit (loss) | 9901 | €93,443 | €64,055 | -€29,388 | -31.5% |
| Financial income | 75/76B | €1,021 | €290 | -€732 | -71.6% |
| Recurring financial income | 75 | €1,021 | €290 | -€732 | -71.6% |
| Financial charges | 65/66B | €14,820 | €16,385 | +€1,565 | +10.6% |
| Recurring financial charges | 65 | €14,820 | €16,385 | +€1,565 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €79,645 | €47,960 | -€31,685 | -39.8% |
| Income taxes | 67/77 | €14,970 | €21,120 | +€6,150 | +41.1% |
| Profit (loss) for the period | 9904 | €64,675 | €26,839 | -€37,835 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,675 | €26,839 | -€37,835 | -58.5% |
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 28 October 2026 via checked.be.