DERSIM: 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.
DERSIM
Largest movements
- Receivables within one year -€4,148
down €4,148 (-26.6%), from €15,583 to €11,435
of which Other amounts receivable: -€2,388
- Cash +€1,144
up €1,144 (+37.5%), from €3,052 to €4,195
mainly Receivables within one year (+€4,148) and Net result for the year (+€1,895)
- Trade debts -€3,912
down €3,912 (-94.0%), from €4,159 to €248
- Profit (loss) carried forward +€1,895
up €1,895 (+27.1%), from €6,993 to €8,888
- Tax, wage and social debts -€988
down €988 (-57.6%), from €1,714 to €726
- Taxes +€726
new in 2025: €726
- Financial charges +€448
up €448 (+68.9%), from €651 to €1,100
- Gross operating margin +€381
up €381 (+6.3%), from €6,036 to €6,418
- Other operating charges -€370
down €370 (-12.1%), from €3,067 to €2,697
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 | €19,063 | €16,059 | -€3,005 | -15.8% |
| Fixed assets | 21/28 | €429 | €429 | = | 0.0% |
| Financial fixed assets | 28 | €429 | €429 | = | 0.0% |
| Current assets | 29/58 | €18,635 | €15,630 | -€3,005 | -16.1% |
| Amounts receivable within one year | 40/41 | €15,583 | €11,435 | -€4,148 | -26.6% |
| Trade receivables | 40 | €6,756 | €4,996 | -€1,760 | -26.1% |
| Other amounts receivable | 41 | €8,827 | €6,439 | -€2,388 | -27.1% |
| Cash at bank and in hand | 54/58 | €3,052 | €4,195 | +€1,144 | +37.5% |
| Total equity and liabilities | 10/49 | €19,063 | €16,059 | -€3,005 | -15.8% |
| Equity | 10/15 | €13,190 | €15,085 | +€1,895 | +14.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Contributions outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,993 | €8,888 | +€1,895 | +27.1% |
| Amounts payable | 17/49 | €5,873 | €974 | -€4,900 | -83.4% |
| Amounts payable within one year | 42/48 | €5,873 | €974 | -€4,900 | -83.4% |
| Trade debts | 44 | €4,159 | €248 | -€3,912 | -94.0% |
| Suppliers | 440/4 | €4,159 | €248 | -€3,912 | -94.0% |
| Taxes, remuneration and social security | 45 | €1,714 | €726 | -€988 | -57.6% |
| Taxes | 450/3 | €1,714 | €726 | -€988 | -57.6% |
| Other operating charges | 640/8 | €3,067 | €2,697 | -€370 | -12.1% |
| Gross operating margin | 9900 | €6,036 | €6,418 | +€381 | +6.3% |
| Operating profit (loss) | 9901 | €2,970 | €3,721 | +€751 | +25.3% |
| Financial charges | 65/66B | €651 | €1,100 | +€448 | +68.9% |
| Recurring financial charges | 65 | €651 | €1,100 | +€448 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €2,319 | €2,621 | +€303 | +13.1% |
| Income taxes | 67/77 | - | €726 | +€726 | |
| Profit (loss) for the period | 9904 | €2,319 | €1,895 | -€423 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,319 | €1,895 | -€423 | -18.3% |
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 21 October 2026 via checked.be.