Deruva: 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.
Deruva
Largest movements
- Current investments -€30,000
down €30,000 (-6.7%), from €450,000 to €420,000
- Cash +€18,456
up €18,456 (+473%), from €3,904 to €22,360
mainly Current investments (+€30,000) and Depreciation (+€5,698)
- Profit (loss) carried forward -€13,601
down €13,601 (-55.4%), from -€24,532 to -€38,133
- Gross operating margin -€28,224
down €28,224 (-52.0%), from €54,245 to €26,021
- Staff costs -€12,866
down €12,866 (-65.9%), from €19,528 to €6,662
- Financial charges -€4,922
down €4,922 (-13.6%), from €36,265 to €31,342
- Financial income -€2,961
down €2,961 (-22.6%), from €13,093 to €10,133
- Depreciation +€1,345
up €1,345 (+30.9%), from €4,353 to €5,698
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 | €957,319 | €937,798 | -€19,521 | -2.0% |
| Fixed assets | 21/28 | €195,687 | €192,084 | -€3,603 | -1.8% |
| Tangible fixed assets | 22/27 | €195,406 | €191,803 | -€3,603 | -1.8% |
| Land and buildings | 22 | €193,683 | €189,109 | -€4,574 | -2.4% |
| Plant, machinery and equipment | 23 | €1,723 | €2,694 | +€971 | +56.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €281 | €281 | = | 0.0% |
| Current assets | 29/58 | €761,632 | €745,713 | -€15,918 | -2.1% |
| Amounts receivable within one year | 40/41 | €304,761 | €300,185 | -€4,576 | -1.5% |
| Trade receivables | 40 | €9,978 | €92 | -€9,886 | -99.1% |
| Other amounts receivable | 41 | €294,783 | €300,093 | +€5,310 | +1.8% |
| Current investments | 50/53 | €450,000 | €420,000 | -€30,000 | -6.7% |
| Cash at bank and in hand | 54/58 | €3,904 | €22,360 | +€18,456 | +473% |
| Deferred charges and accrued income | 490/1 | €2,967 | €3,168 | +€201 | +6.8% |
| Total equity and liabilities | 10/49 | €957,319 | €937,798 | -€19,521 | -2.0% |
| Equity | 10/15 | €480,468 | €466,867 | -€13,601 | -2.8% |
| Contributions | 10/11 | €505,000 | €505,000 | = | 0.0% |
| Capital | 10 | €505,000 | €505,000 | = | 0.0% |
| Issued capital | 100 | €505,000 | €505,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,532 | -€38,133 | -€13,601 | -55.4% |
| Amounts payable | 17/49 | €476,851 | €470,930 | -€5,921 | -1.2% |
| Amounts payable after more than one year | 17 | €4,610 | €4,830 | +€220 | +4.8% |
| Other amounts payable | 178/9 | €4,610 | €4,830 | +€220 | +4.8% |
| Amounts payable within one year | 42/48 | €436,044 | €434,867 | -€1,177 | -0.3% |
| Trade debts | 44 | €2,434 | €5,043 | +€2,609 | +107% |
| Suppliers | 440/4 | €2,434 | €5,043 | +€2,609 | +107% |
| Taxes, remuneration and social security | 45 | €5,095 | €584 | -€4,511 | -88.5% |
| Taxes | 450/3 | €2,640 | €584 | -€2,056 | -77.9% |
| Remuneration and social security | 454/9 | €2,455 | - | -€2,455 | |
| Other amounts payable | 47/48 | €428,515 | €429,240 | +€725 | +0.2% |
| Accrued charges and deferred income | 492/3 | €36,197 | €31,233 | -€4,963 | -13.7% |
| Remuneration, social security and pensions | 62 | €19,528 | €6,662 | -€12,866 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,353 | €5,698 | +€1,345 | +30.9% |
| Other operating charges | 640/8 | €5,427 | €5,740 | +€312 | +5.8% |
| Gross operating margin | 9900 | €54,245 | €26,021 | -€28,224 | -52.0% |
| Operating profit (loss) | 9901 | €24,937 | €7,921 | -€17,016 | -68.2% |
| Financial income | 75/76B | €13,093 | €10,133 | -€2,961 | -22.6% |
| Recurring financial income | 75 | €13,093 | €10,133 | -€2,961 | -22.6% |
| Financial charges | 65/66B | €36,265 | €31,342 | -€4,922 | -13.6% |
| Recurring financial charges | 65 | €36,265 | €31,342 | -€4,922 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €1,765 | -€13,289 | -€15,054 | |
| Income taxes | 67/77 | €296 | €312 | +€16 | +5.4% |
| Profit (loss) for the period | 9904 | €1,470 | -€13,601 | -€15,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,470 | -€13,601 | -€15,070 |
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 19 October 2026 via checked.be.