Dertien Properties: 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.
What changed
Dertien Properties
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€31,271
2024 · -€393,622+€424,893
Equity
€139,649
2024 · €108,378+€31,271
Cash
€26,317
2024 · €17,317+€9,000
Balance sheet total
€1.5m
2024 · €1.5m-€35,298
Largest movements
Assets
- Tangible fixed assets -€33,419
down €33,419 (-2.3%), from €1.4m to €1.4m
Equity and liabilities
- Debts after one year -€50,114
down €50,114 (-3.8%), from €1.3m to €1.3m
- Profit (loss) carried forward +€31,271
up €31,271 (+7.9%), from -€393,622 to -€362,351
Income statement
- Gross operating margin +€430,735
up €430,735, from -€305,241 to €125,493
- Financial charges +€3,772
up €3,772 (+7.0%), from €53,863 to €57,635
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.
Result 2024
-€393,622
Gross operating margin
+€430,735
Depreciation
-€2,559
Other operating charges
+€475
Financial income
+€15
Financial charges
-€3,772
Result 2025
€31,271
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.
From operations
+€57,046
Investment
-€2
Financing
-€48,045
Cash 2024
€17,317
From operations (derived)
+€57,046
Net result for the year
+€31,271
Depreciation
+€33,419
Receivables within one year
+€10,710
Deferred charges and accrued income
+€171
Trade debts
-€5,467
Tax, wage and social debts
-€13,056
Investment (derived)
-€2
Current investments
-€2
Financing
-€48,045
Debts after one year
-€50,114
Current portion of long-term debt
+€2,069
Cash 2025
€26,317
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,499,512 | €1,464,214 | -€35,298 | -2.4% |
| Fixed assets | 21/28 | €1,433,581 | €1,400,162 | -€33,419 | -2.3% |
| Tangible fixed assets | 22/27 | €1,433,581 | €1,400,162 | -€33,419 | -2.3% |
| Land and buildings | 22 | €1,433,581 | €1,400,162 | -€33,419 | -2.3% |
| Current assets | 29/58 | €65,931 | €64,052 | -€1,879 | -2.9% |
| Amounts receivable within one year | 40/41 | €44,626 | €33,917 | -€10,710 | -24.0% |
| Trade receivables | 40 | €23,370 | €12,840 | -€10,530 | -45.1% |
| Other amounts receivable | 41 | €21,256 | €21,077 | -€180 | -0.8% |
| Current investments | 50/53 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €17,317 | €26,317 | +€9,000 | +52.0% |
| Deferred charges and accrued income | 490/1 | €3,988 | €3,817 | -€171 | -4.3% |
| Total equity and liabilities | 10/49 | €1,499,512 | €1,464,214 | -€35,298 | -2.4% |
| Equity | 10/15 | €108,378 | €139,649 | +€31,271 | +28.9% |
| Contributions | 10/11 | €502,000 | €502,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€393,622 | -€362,351 | +€31,271 | +7.9% |
| Amounts payable | 17/49 | €1,391,134 | €1,324,566 | -€66,568 | -4.8% |
| Amounts payable after more than one year | 17 | €1,320,962 | €1,270,848 | -€50,114 | -3.8% |
| Financial debts | 170/4 | €1,320,962 | €1,270,848 | -€50,114 | -3.8% |
| Amounts payable within one year | 42/48 | €70,172 | €53,717 | -€16,455 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €48,045 | €50,114 | +€2,069 | +4.3% |
| Trade debts | 44 | €7,181 | €1,714 | -€5,467 | -76.1% |
| Suppliers | 440/4 | €7,181 | €1,714 | -€5,467 | -76.1% |
| Taxes, remuneration and social security | 45 | €14,946 | €1,890 | -€13,056 | -87.4% |
| Taxes | 450/3 | €14,946 | €1,890 | -€13,056 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,859 | €33,419 | +€2,559 | +8.3% |
| Other operating charges | 640/8 | €3,658 | €3,183 | -€475 | -13.0% |
| Gross operating margin | 9900 | -€305,241 | €125,493 | +€430,735 | |
| Operating profit (loss) | 9901 | -€339,759 | €88,891 | +€428,650 | |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €53,863 | €57,635 | +€3,772 | +7.0% |
| Recurring financial charges | 65 | €53,863 | €57,635 | +€3,772 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€393,622 | €31,271 | +€424,893 | |
| Profit (loss) for the period | 9904 | -€393,622 | €31,271 | +€424,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€393,622 | €31,271 | +€424,893 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.