Deroose LA: what changed
Deroose LA
Largest movements
- Current investments -€105,506
down €105,506 (-100%), from €105,506 to €0
- Tangible fixed assets -€24,723
down €24,723 (-43.6%), from €56,728 to €32,006
of which Furniture and vehicles: -€24,415
- Receivables within one year -€7,369
down €7,369 (-9.2%), from €80,335 to €72,966
of which Trade receivables: -€14,333
- Cash -€5,771
down €5,771 (-9.9%), from €58,212 to €52,441
mainly Contributions, distributions and other (-€98,583) and Other debts (-€87,483)
- Other debts -€87,483
down €87,483 (-64.4%), from €135,750 to €48,267
- Tax, wage and social debts -€61,761
down €61,761 (-56.2%), from €109,957 to €48,196
of which Taxes: -€52,813
- Trade debts +€19,271
up €19,271 (+516%), from €3,738 to €23,009
- Reserves -€16,096
down €16,096 (-29.0%), from €55,583 to €39,487
- Gross operating margin -€124,993
down €124,993 (-38.6%), from €323,683 to €198,690
- Taxes -€36,345
down €36,345 (-60.4%), from €60,153 to €23,809
- Financial income -€29,512
down €29,512 (-62.2%), from €47,478 to €17,965
- Staff costs -€13,742
down €13,742 (-14.4%), from €95,633 to €81,891
- Write-downs +€13,081
new in 2025: €13,081
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,029 | €158,960 | -€146,069 | -47.9% |
| Fixed assets | 21/28 | €56,729 | €32,006 | -€24,723 | -43.6% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -95.2% |
| Tangible fixed assets | 22/27 | €56,728 | €32,006 | -€24,723 | -43.6% |
| Plant, machinery and equipment | 23 | €2,630 | €2,971 | +€340 | +12.9% |
| Furniture and vehicles | 24 | €47,914 | €23,500 | -€24,415 | -51.0% |
| Other tangible fixed assets | 26 | €6,184 | €5,535 | -€648 | -10.5% |
| Current assets | 29/58 | €248,300 | €126,954 | -€121,346 | -48.9% |
| Amounts receivable within one year | 40/41 | €80,335 | €72,966 | -€7,369 | -9.2% |
| Trade receivables | 40 | €71,064 | €56,730 | -€14,333 | -20.2% |
| Other amounts receivable | 41 | €9,271 | €16,236 | +€6,964 | +75.1% |
| Current investments | 50/53 | €105,506 | €0 | -€105,506 | -100% |
| Cash at bank and in hand | 54/58 | €58,212 | €52,441 | -€5,771 | -9.9% |
| Deferred charges and accrued income | 490/1 | €4,247 | €1,547 | -€2,700 | -63.6% |
| Total equity and liabilities | 10/49 | €305,029 | €158,960 | -€146,069 | -47.9% |
| Equity | 10/15 | €55,584 | €39,488 | -€16,096 | -29.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €55,583 | €39,487 | -€16,096 | -29.0% |
| Distributable reserves | 133 | €55,583 | €39,487 | -€16,096 | -29.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €249,444 | €119,472 | -€129,973 | -52.1% |
| Amounts payable within one year | 42/48 | €249,444 | €119,472 | -€129,973 | -52.1% |
| Trade debts | 44 | €3,738 | €23,009 | +€19,271 | +516% |
| Suppliers | 440/4 | €3,738 | €23,009 | +€19,271 | +516% |
| Taxes, remuneration and social security | 45 | €109,957 | €48,196 | -€61,761 | -56.2% |
| Taxes | 450/3 | €82,455 | €29,642 | -€52,813 | -64.1% |
| Remuneration and social security | 454/9 | €27,502 | €18,554 | -€8,948 | -32.5% |
| Other amounts payable | 47/48 | €135,750 | €48,267 | -€87,483 | -64.4% |
| Remuneration, social security and pensions | 62 | €95,633 | €81,891 | -€13,742 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,301 | €13,950 | -€8,351 | -37.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,081 | +€13,081 | |
| Other operating charges | 640/8 | €1,115 | €1,102 | -€14 | -1.2% |
| Gross operating margin | 9900 | €323,683 | €198,690 | -€124,993 | -38.6% |
| Operating profit (loss) | 9901 | €204,634 | €88,666 | -€115,968 | -56.7% |
| Financial income | 75/76B | €47,478 | €17,965 | -€29,512 | -62.2% |
| Recurring financial income | 75 | €47,478 | €17,965 | -€29,512 | -62.2% |
| Financial charges | 65/66B | €625 | €335 | -€290 | -46.4% |
| Recurring financial charges | 65 | €625 | €335 | -€290 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €251,487 | €106,296 | -€145,191 | -57.7% |
| Income taxes | 67/77 | €60,153 | €23,809 | -€36,345 | -60.4% |
| Profit (loss) for the period | 9904 | €191,333 | €82,487 | -€108,846 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €191,333 | €82,487 | -€108,846 | -56.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.