Deroo Perspectives: 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 Perspectives
Largest movements
- Receivables within one year +€4,172
up €4,172 (+263%), from €1,585 to €5,757
of which Trade receivables: +€3,619
- Tangible fixed assets +€1,498
up €1,498 (+15.6%), from €9,593 to €11,091
of which Furniture and vehicles: +€1,910
- Intangible fixed assets -€554
down €554 (-82.6%), from €671 to €117
- Financial fixed assets -€500
no longer reported in 2025 (was €500)
- Trade debts +€11,527
up €11,527 (+83.8%), from €13,753 to €25,280
- Profit (loss) carried forward +€4,354
up €4,354 (+4.4%), from -€98,142 to -€93,789
- Other debts -€4,158
down €4,158 (-5.0%), from €82,639 to €78,481
- Current portion of long-term debt -€3,826
down €3,826 (-91.4%), from €4,184 to €358
- Advances received -€2,790
no longer reported in 2025 (was €2,790)
- Gross operating margin +€48,168
up €48,168, from -€33,372 to €14,795
- Depreciation -€6,248
down €6,248 (-67.3%), from €9,280 to €3,032
- Financial charges +€3,701
up €3,701 (+238%), from €1,556 to €5,257
of which Non-recurring financial charges: +€4,759
- Other operating charges +€1,300
up €1,300 (+149%), from €871 to €2,171
- Staff costs -€424
no longer reported in 2025 (was €424)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,987 | €18,465 | +€4,478 | +32.0% |
| Fixed assets | 21/28 | €10,764 | €11,208 | +€444 | +4.1% |
| Intangible fixed assets | 21 | €671 | €117 | -€554 | -82.6% |
| Tangible fixed assets | 22/27 | €9,593 | €11,091 | +€1,498 | +15.6% |
| Plant, machinery and equipment | 23 | €568 | €157 | -€412 | -72.4% |
| Furniture and vehicles | 24 | €9,025 | €10,934 | +€1,910 | +21.2% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €3,223 | €7,257 | +€4,034 | +125% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,585 | €5,757 | +€4,172 | +263% |
| Trade receivables | 40 | €462 | €4,080 | +€3,619 | +784% |
| Other amounts receivable | 41 | €1,123 | €1,677 | +€553 | +49.3% |
| Deferred charges and accrued income | 490/1 | €138 | - | -€138 | |
| Total equity and liabilities | 10/49 | €13,987 | €18,465 | +€4,478 | +32.0% |
| Equity | 10/15 | -€90,082 | -€85,729 | +€4,354 | +4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,142 | -€93,789 | +€4,354 | +4.4% |
| Amounts payable | 17/49 | €104,069 | €104,193 | +€124 | +0.1% |
| Amounts payable after more than one year | 17 | €358 | - | -€358 | |
| Financial debts | 170/4 | €358 | - | -€358 | |
| Amounts payable within one year | 42/48 | €103,711 | €104,193 | +€482 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €4,184 | €358 | -€3,826 | -91.4% |
| Financial debts | 43 | €346 | €74 | -€272 | -78.6% |
| Credit institutions | 430/8 | €346 | €74 | -€272 | -78.6% |
| Trade debts | 44 | €13,753 | €25,280 | +€11,527 | +83.8% |
| Suppliers | 440/4 | €13,753 | €25,280 | +€11,527 | +83.8% |
| Advances received on contracts in progress | 46 | €2,790 | - | -€2,790 | |
| Other amounts payable | 47/48 | €82,639 | €78,481 | -€4,158 | -5.0% |
| Remuneration, social security and pensions | 62 | €424 | - | -€424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,280 | €3,032 | -€6,248 | -67.3% |
| Other operating charges | 640/8 | €871 | €2,171 | +€1,300 | +149% |
| Gross operating margin | 9900 | -€33,372 | €14,795 | +€48,168 | |
| Operating profit (loss) | 9901 | -€43,946 | €9,593 | +€53,539 | |
| Financial income | 75/76B | €3 | €18 | +€15 | +547% |
| Recurring financial income | 75 | €3 | €18 | +€15 | +547% |
| Financial charges | 65/66B | €1,556 | €5,257 | +€3,701 | +238% |
| Recurring financial charges | 65 | €1,556 | €498 | -€1,059 | -68.0% |
| Non-recurring financial charges | 66B | - | €4,759 | +€4,759 | |
| Profit (loss) for the period before taxes | 9903 | -€45,500 | €4,354 | +€49,854 | |
| Profit (loss) for the period | 9904 | -€45,500 | €4,354 | +€49,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,500 | €4,354 | +€49,854 |
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 22 October 2026 via checked.be.