DERSIM: what changed
Two fiscal 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
- Financial fixed assets +€94,903
new in 2024: €94,903
- Receivables within one year -€78,108
down €78,108 (-86.7%), from €90,062 to €11,954
- Cash +€46,379
up €46,379 (+229.7%), from €20,189 to €66,569
mainly Receivables within one year (+€78,108) and Net result for the year (+€63,050)
- Tangible fixed assets -€8,651
down €8,651 (-24.1%), from €35,950 to €27,299
of which Plant, machinery and equipment: -€5,200
- Profit (loss) carried forward +€63,050
up €63,050 (+87.5%), from €72,056 to €135,106
- Trade debts -€17,572
down €17,572 (-63.3%), from €27,770 to €10,198
- Tax, wage and social debts +€11,012
up €11,012 (+26.6%), from €41,409 to €52,421
of which Taxes: +€10,015
- Turnover -€451,253
no longer reported in 2024 (was €451,253)
- Purchases and services -€393,974
no longer reported in 2024 (was €393,974)
- Gross operating margin +€41,509
up €41,509 (+72.5%), from €57,278 to €98,788
- Taxes +€8,910
up €8,910 (+90.8%), from €9,815 to €18,725
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.
Cash bridge derived
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 | €146,201 | €200,725 | +€54,524 | +37.3% |
| Fixed assets | 21/28 | €35,950 | €122,202 | +€86,252 | +239.9% |
| Tangible fixed assets | 22/27 | €35,950 | €27,299 | -€8,651 | -24.1% |
| Plant, machinery and equipment | 23 | €26,901 | €21,701 | -€5,200 | -19.3% |
| Furniture and vehicles | 24 | €9,049 | €5,598 | -€3,451 | -38.1% |
| Financial fixed assets | 28 | - | €94,903 | +€94,903 | |
| Current assets | 29/58 | €110,251 | €78,523 | -€31,728 | -28.8% |
| Amounts receivable within one year | 40/41 | €90,062 | €11,954 | -€78,108 | -86.7% |
| Other amounts receivable | 41 | €90,062 | €11,954 | -€78,108 | -86.7% |
| Cash at bank and in hand | 54/58 | €20,189 | €66,569 | +€46,379 | +229.7% |
| Total equity and liabilities | 10/49 | €146,201 | €200,725 | +€54,524 | +37.3% |
| Equity | 10/15 | €75,056 | €138,106 | +€63,050 | +84.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,056 | €135,106 | +€63,050 | +87.5% |
| Amounts payable | 17/49 | €71,145 | €62,619 | -€8,526 | -12.0% |
| Amounts payable within one year | 42/48 | €71,145 | €62,619 | -€8,526 | -12.0% |
| Trade debts | 44 | €27,770 | €10,198 | -€17,572 | -63.3% |
| Suppliers | 440/4 | €27,770 | €10,198 | -€17,572 | -63.3% |
| Taxes, remuneration and social security | 45 | €41,409 | €52,421 | +€11,012 | +26.6% |
| Taxes | 450/3 | €30,508 | €40,523 | +€10,015 | +32.8% |
| Remuneration and social security | 454/9 | €10,901 | €11,899 | +€997 | +9.1% |
| Other amounts payable | 47/48 | €1,966 | - | -€1,966 | |
| Turnover | 70 | €451,253 | - | -€451,253 | |
| Goods, raw materials, services and sundry goods | 60/61 | €393,974 | - | -€393,974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,750 | €8,651 | +€901 | +11.6% |
| Other operating charges | 640/8 | €3,574 | €6,210 | +€2,637 | +73.8% |
| Non-recurring operating charges | 66A | €1,180 | €1,904 | +€724 | +61.4% |
| Gross operating margin | 9900 | €57,278 | €98,788 | +€41,509 | +72.5% |
| Operating profit (loss) | 9901 | €44,774 | €82,022 | +€37,248 | +83.2% |
| Financial income | 75/76B | €21 | €0 | -€21 | -99.9% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -99.9% |
| Financial charges | 65/66B | €1,655 | €247 | -€1,408 | -85.1% |
| Recurring financial charges | 65 | €1,655 | €247 | -€1,408 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €43,140 | €81,775 | +€38,635 | +89.6% |
| Income taxes | 67/77 | €9,815 | €18,725 | +€8,910 | +90.8% |
| Profit (loss) for the period | 9904 | €33,325 | €63,050 | +€29,725 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,325 | €63,050 | +€29,725 | +89.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.