DERUA BEHEER: 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.
DERUA BEHEER
Largest movements
- Tangible fixed assets -€20,709
down €20,709 (-3.0%), from €681,468 to €660,759
- Cash -€18,016
down €18,016 (-56.3%), from €32,020 to €14,004
mainly Other debts (-€25,397) and Debts after one year (-€5,280)
- Other debts -€25,397
down €25,397 (-17.2%), from €147,963 to €122,566
- Other operating charges -€914
down €914 (-15.0%), from €6,092 to €5,178
- Gross operating margin -€490
down €490 (-2.0%), from €25,037 to €24,547
- Financial charges -€421
down €421 (-39.7%), from €1,061 to €640
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 | €713,488 | €674,763 | -€38,725 | -5.4% |
| Fixed assets | 21/28 | €681,468 | €660,759 | -€20,709 | -3.0% |
| Tangible fixed assets | 22/27 | €681,468 | €660,759 | -€20,709 | -3.0% |
| Land and buildings | 22 | €681,468 | €660,759 | -€20,709 | -3.0% |
| Current assets | 29/58 | €32,020 | €14,004 | -€18,016 | -56.3% |
| Cash at bank and in hand | 54/58 | €32,020 | €14,004 | -€18,016 | -56.3% |
| Total equity and liabilities | 10/49 | €713,488 | €674,763 | -€38,725 | -5.4% |
| Equity | 10/15 | €549,613 | €546,317 | -€3,296 | -0.6% |
| Contributions | 10/11 | €272,683 | €272,683 | = | 0.0% |
| Reserves | 13 | €27,268 | €27,268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,268 | €27,268 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,268 | €27,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,662 | €246,366 | -€3,296 | -1.3% |
| Amounts payable | 17/49 | €163,875 | €128,446 | -€35,429 | -21.6% |
| Amounts payable after more than one year | 17 | €5,280 | - | -€5,280 | |
| Financial debts | 170/4 | €5,280 | - | -€5,280 | |
| Amounts payable within one year | 42/48 | €158,595 | €128,446 | -€30,149 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €10,216 | €5,280 | -€4,937 | -48.3% |
| Trade debts | 44 | €300 | €600 | +€300 | +100% |
| Suppliers | 440/4 | €300 | €600 | +€300 | +100% |
| Taxes, remuneration and social security | 45 | €115 | - | -€115 | |
| Taxes | 450/3 | €115 | - | -€115 | |
| Other amounts payable | 47/48 | €147,963 | €122,566 | -€25,397 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,082 | €22,108 | +€26 | +0.1% |
| Other operating charges | 640/8 | €6,092 | €5,178 | -€914 | -15.0% |
| Gross operating margin | 9900 | €25,037 | €24,547 | -€490 | -2.0% |
| Operating profit (loss) | 9901 | -€3,136 | -€2,739 | +€397 | +12.7% |
| Financial income | 75/76B | €170 | €83 | -€87 | -51.2% |
| Recurring financial income | 75 | €170 | €83 | -€87 | -51.2% |
| Financial charges | 65/66B | €1,061 | €640 | -€421 | -39.7% |
| Recurring financial charges | 65 | €1,061 | €640 | -€421 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,027 | -€3,296 | +€731 | +18.2% |
| Profit (loss) for the period | 9904 | -€4,027 | -€3,296 | +€731 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,027 | -€3,296 | +€731 | +18.2% |
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 23 October 2026 via checked.be.