DERRY: 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.
DERRY
Largest movements
- Receivables within one year -€32,306
down €32,306 (-28.5%), from €113,555 to €81,248
of which Other amounts receivable: -€33,952
- Cash -€18,151
down €18,151 (-40.1%), from €45,210 to €27,059
mainly Net result for the year (-€33,846) and Tax, wage and social debts (-€16,032)
- Tangible fixed assets -€5,724
down €5,724 (-41.0%), from €13,962 to €8,238
- Profit (loss) carried forward -€33,846
new in 2024: -€33,846
- Tax, wage and social debts -€16,032
down €16,032 (-65.3%), from €24,568 to €8,536
- Debts after one year -€6,161
down €6,161 (-56.4%), from €10,933 to €4,771
- Financial charges +€92,674
up €92,674 (+10,046%), from €922 to €93,597
of which Non-recurring financial charges: +€63,000
- Taxes -€15,634
down €15,634 (-98.4%), from €15,892 to €259
- Gross operating margin -€5,327
down €5,327 (-7.5%), from €71,384 to €66,056
- Financial income -€1,938
down €1,938 (-43.0%), from €4,503 to €2,565
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,350 | €116,545 | -€56,804 | -32.8% |
| Fixed assets | 21/28 | €13,962 | €8,238 | -€5,724 | -41.0% |
| Tangible fixed assets | 22/27 | €13,962 | €8,238 | -€5,724 | -41.0% |
| Furniture and vehicles | 24 | €13,962 | €8,238 | -€5,724 | -41.0% |
| Current assets | 29/58 | €159,388 | €108,308 | -€51,080 | -32.0% |
| Amounts receivable within one year | 40/41 | €113,555 | €81,248 | -€32,306 | -28.5% |
| Trade receivables | 40 | €9,806 | €11,452 | +€1,646 | +16.8% |
| Other amounts receivable | 41 | €103,749 | €69,797 | -€33,952 | -32.7% |
| Cash at bank and in hand | 54/58 | €45,210 | €27,059 | -€18,151 | -40.1% |
| Deferred charges and accrued income | 490/1 | €623 | - | -€623 | |
| Total equity and liabilities | 10/49 | €173,350 | €116,545 | -€56,804 | -32.8% |
| Equity | 10/15 | €130,757 | €96,911 | -€33,846 | -25.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €115,757 | €115,757 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €113,857 | €113,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€33,846 | -€33,846 | |
| Amounts payable | 17/49 | €42,593 | €19,635 | -€22,958 | -53.9% |
| Amounts payable after more than one year | 17 | €10,933 | €4,771 | -€6,161 | -56.4% |
| Financial debts | 170/4 | €10,933 | €4,771 | -€6,161 | -56.4% |
| Amounts payable within one year | 42/48 | €31,660 | €14,864 | -€16,797 | -53.1% |
| Current portion of amounts payable after more than one year | 42 | €7,010 | €6,161 | -€849 | -12.1% |
| Trade debts | 44 | €82 | €166 | +€83 | +101% |
| Suppliers | 440/4 | €82 | €166 | +€83 | +101% |
| Taxes, remuneration and social security | 45 | €24,568 | €8,536 | -€16,032 | -65.3% |
| Taxes | 450/3 | €24,568 | €8,536 | -€16,032 | -65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,000 | €8,167 | +€167 | +2.1% |
| Other operating charges | 640/8 | €613 | €445 | -€168 | -27.4% |
| Gross operating margin | 9900 | €71,384 | €66,056 | -€5,327 | -7.5% |
| Operating profit (loss) | 9901 | €62,770 | €57,444 | -€5,326 | -8.5% |
| Financial income | 75/76B | €4,503 | €2,565 | -€1,938 | -43.0% |
| Recurring financial income | 75 | €4,503 | €2,565 | -€1,938 | -43.0% |
| Financial charges | 65/66B | €922 | €93,597 | +€92,674 | +10,046% |
| Recurring financial charges | 65 | €922 | €30,597 | +€29,674 | +3,217% |
| Non-recurring financial charges | 66B | - | €63,000 | +€63,000 | |
| Profit (loss) for the period before taxes | 9903 | €66,351 | -€33,587 | -€99,938 | |
| Income taxes | 67/77 | €15,892 | €259 | -€15,634 | -98.4% |
| Profit (loss) for the period | 9904 | €50,458 | -€33,846 | -€84,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,458 | -€33,846 | -€84,304 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.