DERUDDERE KAREN: what changed
What changed
DERUDDERE KAREN
NACE 56.220, Contract catering and other food service activities
filed annual accounts (NBB)
Net result for the year
€40,504
2024 · €29,758+€10,745
Equity
€603,002
2024 · €562,498+€40,504
Cash
€406
2024 · €49+€357
Balance sheet total
€1.3m
2024 · €1.3m-€83,479
Largest movements
Assets
- Receivables within one year -€50,061
down €50,061 (-46.4%), from €107,867 to €57,806
of which Other amounts receivable: -€32,041
- Tangible fixed assets -€33,194
down €33,194 (-10.1%), from €330,010 to €296,816
of which Land and buildings: -€20,700
Equity and liabilities
- Debts after one year -€96,662
down €96,662 (-15.7%), from €614,659 to €517,998
- Reserves +€40,504
up €40,504 (+8.8%), from €461,440 to €501,944
of which Distributable reserves: +€40,504
- Other debts +€18,762
up €18,762 (+99.2%), from €18,911 to €37,673
- Current portion of long-term debt -€18,363
down €18,363 (-17.8%), from €103,025 to €84,662
- Tax, wage and social debts -€17,639
down €17,639 (-60.4%), from €29,209 to €11,570
of which Taxes: -€17,639
Income statement
- Depreciation -€10,335
down €10,335 (-23.7%), from €43,529 to €33,194
- Taxes +€4,259
up €4,259 (+22.3%), from €19,090 to €23,348
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€29,758
Gross operating margin
-€505
Depreciation
+€10,335
Other operating charges
+€471
Other operating items
+€3,539
Financial income
-€0
Financial charges
+€1,163
Taxes
-€4,259
Result 2025
€40,504
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€123,689
Investment
€0
Financing
-€123,333
Cash 2024
€49
From operations (derived)
+€123,689
Net result for the year
+€40,504
Depreciation
+€33,194
Receivables within one year
+€50,061
Deferred charges and accrued income
+€581
Trade debts
-€1,774
Tax, wage and social debts
-€17,639
Other debts
+€18,762
Financing
-€123,333
Debts after one year
-€96,662
Current portion of long-term debt
-€18,363
Short-term financial debts
-€8,307
Cash 2025
€406
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,347,814 | €1,264,335 | -€83,479 | -6.2% |
| Fixed assets | 21/28 | €1,238,210 | €1,205,016 | -€33,194 | -2.7% |
| Tangible fixed assets | 22/27 | €330,010 | €296,816 | -€33,194 | -10.1% |
| Land and buildings | 22 | €310,500 | €289,800 | -€20,700 | -6.7% |
| Plant, machinery and equipment | 23 | €2,617 | €741 | -€1,877 | -71.7% |
| Furniture and vehicles | 24 | €16,892 | €6,275 | -€10,617 | -62.9% |
| Financial fixed assets | 28 | €908,200 | €908,200 | = | 0.0% |
| Current assets | 29/58 | €109,604 | €59,319 | -€50,285 | -45.9% |
| Amounts receivable within one year | 40/41 | €107,867 | €57,806 | -€50,061 | -46.4% |
| Trade receivables | 40 | €18,174 | €154 | -€18,020 | -99.2% |
| Other amounts receivable | 41 | €89,693 | €57,652 | -€32,041 | -35.7% |
| Cash at bank and in hand | 54/58 | €49 | €406 | +€357 | +724% |
| Deferred charges and accrued income | 490/1 | €1,688 | €1,107 | -€581 | -34.4% |
| Total equity and liabilities | 10/49 | €1,347,814 | €1,264,335 | -€83,479 | -6.2% |
| Equity | 10/15 | €562,498 | €603,002 | +€40,504 | +7.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €461,440 | €501,944 | +€40,504 | +8.8% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €451,440 | €491,944 | +€40,504 | +9.0% |
| Profit (loss) carried forward | 14 | €1,058 | €1,058 | = | 0.0% |
| Amounts payable | 17/49 | €785,316 | €661,333 | -€123,983 | -15.8% |
| Amounts payable after more than one year | 17 | €614,659 | €517,998 | -€96,662 | -15.7% |
| Financial debts | 170/4 | €614,659 | €517,998 | -€96,662 | -15.7% |
| Amounts payable within one year | 42/48 | €170,657 | €143,335 | -€27,321 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €103,025 | €84,662 | -€18,363 | -17.8% |
| Financial debts | 43 | €16,716 | €8,409 | -€8,307 | -49.7% |
| Credit institutions | 430/8 | €16,716 | €8,409 | -€8,307 | -49.7% |
| Trade debts | 44 | €2,795 | €1,021 | -€1,774 | -63.5% |
| Suppliers | 440/4 | €2,795 | €1,021 | -€1,774 | -63.5% |
| Taxes, remuneration and social security | 45 | €29,209 | €11,570 | -€17,639 | -60.4% |
| Taxes | 450/3 | €29,209 | €11,570 | -€17,639 | -60.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,911 | €37,673 | +€18,762 | +99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,529 | €33,194 | -€10,335 | -23.7% |
| Other operating charges | 640/8 | €4,813 | €4,342 | -€471 | -9.8% |
| Non-recurring operating charges | 66A | €3,539 | €0 | -€3,539 | -100% |
| Gross operating margin | 9900 | €119,323 | €118,818 | -€505 | -0.4% |
| Operating profit (loss) | 9901 | €67,442 | €81,283 | +€13,841 | +20.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €18,594 | €17,431 | -€1,163 | -6.3% |
| Recurring financial charges | 65 | €18,594 | €17,431 | -€1,163 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €48,848 | €63,852 | +€15,004 | +30.7% |
| Income taxes | 67/77 | €19,090 | €23,348 | +€4,259 | +22.3% |
| Profit (loss) for the period | 9904 | €29,758 | €40,504 | +€10,745 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,758 | €40,504 | +€10,745 | +36.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.