DEROO SAM: 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 SAM
Largest movements
- Current investments -€200,000
down €200,000 (-40.0%), from €500,000 to €300,000
- Receivables within one year +€159,113
up €159,113 (+65.1%), from €244,281 to €403,394
of which Trade receivables: +€139,848
- Cash +€138,481
up €138,481 (+33.9%), from €408,825 to €547,307
mainly Net result for the year (+€256,591) and Current investments (+€200,000)
- Stocks and contracts -€83,807
down €83,807 (-25.1%), from €333,904 to €250,097
- Tangible fixed assets +€74,755
up €74,755 (+17.6%), from €423,869 to €498,624
of which Plant, machinery and equipment: +€66,011
- Reserves +€155,000
up €155,000 (+9.5%), from €1.6m to €1.8m
of which Distributable reserves: +€155,000
- Trade debts -€35,682
down €35,682 (-44.9%), from €79,390 to €43,708
- Debts after one year -€23,334
down €23,334 (-70.0%), from €33,334 to €10,000
- Gross operating margin +€81,814
up €81,814 (+14.4%), from €567,921 to €649,735
- Taxes -€12,944
down €12,944 (-10.2%), from €126,557 to €113,613
- Depreciation -€11,115
down €11,115 (-9.4%), from €118,427 to €107,312
- Staff costs +€8,588
up €8,588 (+7.6%), from €112,627 to €121,215
- Financial income +€7,296
up €7,296 (+60.3%), from €12,095 to €19,390
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 | €1,915,431 | €2,004,103 | +€88,672 | +4.6% |
| Fixed assets | 21/28 | €424,139 | €498,894 | +€74,755 | +17.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €423,869 | €498,624 | +€74,755 | +17.6% |
| Land and buildings | 22 | €223,925 | €235,861 | +€11,937 | +5.3% |
| Plant, machinery and equipment | 23 | €184,026 | €250,037 | +€66,011 | +35.9% |
| Furniture and vehicles | 24 | €5,949 | €1,365 | -€4,585 | -77.1% |
| Other tangible fixed assets | 26 | €9,969 | €11,361 | +€1,392 | +14.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €1,491,292 | €1,505,209 | +€13,917 | +0.9% |
| Stocks and contracts in progress | 3 | €333,904 | €250,097 | -€83,807 | -25.1% |
| Stocks | 30/36 | €333,904 | €250,097 | -€83,807 | -25.1% |
| Amounts receivable within one year | 40/41 | €244,281 | €403,394 | +€159,113 | +65.1% |
| Trade receivables | 40 | €214,609 | €354,457 | +€139,848 | +65.2% |
| Other amounts receivable | 41 | €29,673 | €48,937 | +€19,265 | +64.9% |
| Current investments | 50/53 | €500,000 | €300,000 | -€200,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €408,825 | €547,307 | +€138,481 | +33.9% |
| Deferred charges and accrued income | 490/1 | €4,282 | €4,412 | +€130 | +3.0% |
| Total equity and liabilities | 10/49 | €1,915,431 | €2,004,103 | +€88,672 | +4.6% |
| Equity | 10/15 | €1,650,184 | €1,806,775 | +€156,591 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,631,584 | €1,786,584 | +€155,000 | +9.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,631,584 | €1,786,584 | +€155,000 | +9.5% |
| Profit (loss) carried forward | 14 | €0 | €1,591 | +€1,591 | |
| Amounts payable | 17/49 | €265,247 | €197,328 | -€67,919 | -25.6% |
| Amounts payable after more than one year | 17 | €33,334 | €10,000 | -€23,334 | -70.0% |
| Financial debts | 170/4 | €33,334 | €10,000 | -€23,334 | -70.0% |
| Amounts payable within one year | 42/48 | €231,094 | €186,486 | -€44,609 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €24,167 | €23,334 | -€833 | -3.4% |
| Trade debts | 44 | €79,390 | €43,708 | -€35,682 | -44.9% |
| Suppliers | 440/4 | €79,390 | €43,708 | -€35,682 | -44.9% |
| Taxes, remuneration and social security | 45 | €75,831 | €61,160 | -€14,671 | -19.3% |
| Taxes | 450/3 | €58,479 | €50,584 | -€7,895 | -13.5% |
| Remuneration and social security | 454/9 | €17,353 | €10,576 | -€6,777 | -39.1% |
| Other amounts payable | 47/48 | €51,707 | €58,284 | +€6,577 | +12.7% |
| Accrued charges and deferred income | 492/3 | €819 | €843 | +€24 | +2.9% |
| Remuneration, social security and pensions | 62 | €112,627 | €121,215 | +€8,588 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,427 | €107,312 | -€11,115 | -9.4% |
| Other operating charges | 640/8 | €4,612 | €4,604 | -€8 | -0.2% |
| Non-recurring operating charges | 66A | - | €60,391 | +€60,391 | |
| Gross operating margin | 9900 | €567,921 | €649,735 | +€81,814 | +14.4% |
| Operating profit (loss) | 9901 | €332,254 | €356,213 | +€23,959 | +7.2% |
| Financial income | 75/76B | €12,095 | €19,390 | +€7,296 | +60.3% |
| Recurring financial income | 75 | €12,095 | €19,390 | +€7,296 | +60.3% |
| Financial charges | 65/66B | €6,379 | €5,399 | -€979 | -15.4% |
| Recurring financial charges | 65 | €6,379 | €5,399 | -€979 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €337,970 | €370,204 | +€32,234 | +9.5% |
| Income taxes | 67/77 | €126,557 | €113,613 | -€12,944 | -10.2% |
| Profit (loss) for the period | 9904 | €211,413 | €256,591 | +€45,178 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €211,413 | €256,591 | +€45,178 | +21.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.