Deruyter Concepts: 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.
Deruyter Concepts
Largest movements
- Receivables within one year +€7,833
up €7,833 (+37.6%), from €20,807 to €28,640
of which Other amounts receivable: +€13,723
- Tangible fixed assets -€2,169
down €2,169 (-17.4%), from €12,469 to €10,300
of which Plant, machinery and equipment: -€2,259
- Cash +€1,289
up €1,289 (+137%), from €941 to €2,230
mainly Net result for the year (+€22,557) and Tax, wage and social debts (+€9,531)
- Deferred charges and accrued income +€527
up €527 (+99.3%), from €531 to €1,058
- Reserves +€20,659
new in 2025: €20,659
- Other debts -€14,954
down €14,954 (-100%), from €14,954 to €0
- Trade debts -€9,654
down €9,654 (-60.8%), from €15,871 to €6,217
- Tax, wage and social debts +€9,531
up €9,531 (+249%), from €3,821 to €13,352
of which Taxes: +€9,531
- Profit (loss) carried forward +€1,899
up €1,899, from -€1,899 to €0
- Gross operating margin +€28,078
up €28,078 (+296%), from €9,493 to €37,571
- Taxes +€8,349
up €8,349 (+2,876%), from €290 to €8,639
- Other operating charges +€2,145
up €2,145 (+316%), from €678 to €2,824
- Financial income +€545
up €545 (+103%), from €531 to €1,076
- Financial charges -€532
down €532 (-29.4%), from €1,809 to €1,277
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 | €34,747 | €42,227 | +€7,480 | +21.5% |
| Fixed assets | 21/28 | €12,469 | €10,300 | -€2,169 | -17.4% |
| Tangible fixed assets | 22/27 | €12,469 | €10,300 | -€2,169 | -17.4% |
| Plant, machinery and equipment | 23 | €8,233 | €5,975 | -€2,259 | -27.4% |
| Furniture and vehicles | 24 | - | €1,090 | +€1,090 | |
| Other tangible fixed assets | 26 | €4,235 | €3,235 | -€1,000 | -23.6% |
| Current assets | 29/58 | €22,279 | €31,927 | +€9,649 | +43.3% |
| Amounts receivable within one year | 40/41 | €20,807 | €28,640 | +€7,833 | +37.6% |
| Trade receivables | 40 | €9,890 | €4,000 | -€5,890 | -59.6% |
| Other amounts receivable | 41 | €10,917 | €24,640 | +€13,723 | +126% |
| Cash at bank and in hand | 54/58 | €941 | €2,230 | +€1,289 | +137% |
| Deferred charges and accrued income | 490/1 | €531 | €1,058 | +€527 | +99.3% |
| Total equity and liabilities | 10/49 | €34,747 | €42,227 | +€7,480 | +21.5% |
| Equity | 10/15 | €101 | €22,659 | +€22,557 | +22,277% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €20,659 | +€20,659 | |
| Distributable reserves | 133 | - | €20,659 | +€20,659 | |
| Profit (loss) carried forward | 14 | -€1,899 | €0 | +€1,899 | |
| Amounts payable | 17/49 | €34,646 | €19,569 | -€15,077 | -43.5% |
| Amounts payable within one year | 42/48 | €34,646 | €19,569 | -€15,077 | -43.5% |
| Trade debts | 44 | €15,871 | €6,217 | -€9,654 | -60.8% |
| Suppliers | 440/4 | €15,871 | €6,217 | -€9,654 | -60.8% |
| Taxes, remuneration and social security | 45 | €3,821 | €13,352 | +€9,531 | +249% |
| Taxes | 450/3 | €3,821 | €13,352 | +€9,531 | +249% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,954 | €0 | -€14,954 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,024 | €3,350 | +€326 | +10.8% |
| Other operating charges | 640/8 | €678 | €2,824 | +€2,145 | +316% |
| Gross operating margin | 9900 | €9,493 | €37,571 | +€28,078 | +296% |
| Operating profit (loss) | 9901 | €5,791 | €31,397 | +€25,607 | +442% |
| Financial income | 75/76B | €531 | €1,076 | +€545 | +103% |
| Recurring financial income | 75 | €531 | €1,076 | +€545 | +103% |
| Financial charges | 65/66B | €1,809 | €1,277 | -€532 | -29.4% |
| Recurring financial charges | 65 | €1,809 | €1,277 | -€532 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €4,513 | €31,196 | +€26,684 | +591% |
| Income taxes | 67/77 | €290 | €8,639 | +€8,349 | +2,876% |
| Profit (loss) for the period | 9904 | €4,222 | €22,557 | +€18,335 | +434% |
| Profit (loss) for the period to be appropriated | 9905 | €4,222 | €22,557 | +€18,335 | +434% |
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 15 October 2026 via checked.be.