Derutech: 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.
Derutech
Largest movements
- Cash +€100,039
up €100,039 (+113.3%), from €88,275 to €188,314
mainly Net result for the year (+€77,247) and Tax, wage and social debts (+€34,141)
- Receivables within one year +€24,441
up €24,441 (+107.3%), from €22,773 to €47,214
of which Trade receivables: +€25,306
- Reserves +€76,414
up €76,414 (+87.3%), from €87,568 to €163,982
- Tax, wage and social debts +€34,141
up €34,141 (+137.8%), from €24,771 to €58,912
of which Taxes: +€38,912
- Other debts +€9,552
new in 2025: €9,552
- Trade debts +€2,644
new in 2025: €2,644
- Taxes +€18,771
up €18,771 (+93.9%), from €20,000 to €38,771
- Gross operating margin +€11,243
up €11,243 (+10.4%), from €108,112 to €119,355
- Depreciation +€2,133
up €2,133 (+1358.4%), from €157 to €2,290
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,339 | €245,090 | +€122,751 | +100.3% |
| Fixed assets | 21/28 | €11,291 | €9,002 | -€2,289 | -20.3% |
| Tangible fixed assets | 22/27 | €11,291 | €9,002 | -€2,289 | -20.3% |
| Plant, machinery and equipment | 23 | - | €9,002 | +€9,002 | |
| Furniture and vehicles | 24 | €11,291 | - | -€11,291 | |
| Current assets | 29/58 | €111,048 | €236,088 | +€125,040 | +112.6% |
| Amounts receivable within one year | 40/41 | €22,773 | €47,214 | +€24,441 | +107.3% |
| Trade receivables | 40 | €21,575 | €46,881 | +€25,306 | +117.3% |
| Other amounts receivable | 41 | €1,198 | €333 | -€865 | -72.2% |
| Cash at bank and in hand | 54/58 | €88,275 | €188,314 | +€100,039 | +113.3% |
| Deferred charges and accrued income | 490/1 | - | €560 | +€560 | |
| Total equity and liabilities | 10/49 | €122,339 | €245,090 | +€122,751 | +100.3% |
| Equity | 10/15 | €97,568 | €173,982 | +€76,414 | +78.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €87,568 | €163,982 | +€76,414 | +87.3% |
| Distributable reserves | 133 | €87,568 | €163,982 | +€76,414 | +87.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,771 | €71,108 | +€46,337 | +187.1% |
| Amounts payable within one year | 42/48 | €24,771 | €71,108 | +€46,337 | +187.1% |
| Trade debts | 44 | - | €2,644 | +€2,644 | |
| Suppliers | 440/4 | - | €2,644 | +€2,644 | |
| Taxes, remuneration and social security | 45 | €24,771 | €58,912 | +€34,141 | +137.8% |
| Taxes | 450/3 | €20,000 | €58,912 | +€38,912 | +194.6% |
| Remuneration and social security | 454/9 | €4,771 | €0 | -€4,771 | -100.0% |
| Other amounts payable | 47/48 | - | €9,552 | +€9,552 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €2,290 | +€2,133 | +1358.4% |
| Other operating charges | 640/8 | €387 | €528 | +€141 | +36.4% |
| Gross operating margin | 9900 | €108,112 | €119,355 | +€11,243 | +10.4% |
| Operating profit (loss) | 9901 | €107,568 | €116,537 | +€8,969 | +8.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €520 | +€520 | |
| Recurring financial charges | 65 | - | €520 | +€520 | |
| Profit (loss) for the period before taxes | 9903 | €107,568 | €116,017 | +€8,449 | +7.9% |
| Income taxes | 67/77 | €20,000 | €38,771 | +€18,771 | +93.9% |
| Profit (loss) for the period | 9904 | €87,568 | €77,247 | -€10,321 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €87,568 | €77,247 | -€10,321 | -11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.