Deruytter J.: 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.
Deruytter J.
Largest movements
- Cash +€5,124
up €5,124 (+1,575%), from €325 to €5,450
mainly Net result for the year (+€12,449) and Tax, wage and social debts (+€2,365)
- Deferred charges and accrued income -€2,191
down €2,191 (-87.1%), from €2,517 to €326
- Tangible fixed assets -€785
down €785 (-21.0%), from €3,740 to €2,954
- Receivables within one year +€509
up €509 (+4.9%), from €10,296 to €10,805
of which Other amounts receivable: +€1,044
- Reserves +€11,590
up €11,590 (+4,378%), from €265 to €11,854
- Current portion of long-term debt -€9,349
down €9,349 (-91.4%), from €10,227 to €878
- Tax, wage and social debts +€2,365
up €2,365 (+110%), from €2,152 to €4,517
- Debts after one year -€878
down €878 (-100%), from €878 to €0
- Other debts -€833
down €833 (-100%), from €833 to €0
- Gross operating margin +€14,484
up €14,484 (+354%), from €4,089 to €18,573
- Taxes +€3,103
up €3,103 (+283%), from €1,098 to €4,201
- Financial charges -€668
down €668 (-56.3%), from €1,185 to €517
- Depreciation +€599
up €599 (+321%), from €187 to €785
- Other operating charges +€229
up €229 (+43.9%), from €522 to €751
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 | €16,878 | €19,534 | +€2,657 | +15.7% |
| Fixed assets | 21/28 | €3,740 | €2,954 | -€785 | -21.0% |
| Tangible fixed assets | 22/27 | €3,740 | €2,954 | -€785 | -21.0% |
| Furniture and vehicles | 24 | €3,740 | €2,954 | -€785 | -21.0% |
| Current assets | 29/58 | €13,138 | €16,580 | +€3,442 | +26.2% |
| Amounts receivable within one year | 40/41 | €10,296 | €10,805 | +€509 | +4.9% |
| Trade receivables | 40 | €7,275 | €6,740 | -€536 | -7.4% |
| Other amounts receivable | 41 | €3,021 | €4,065 | +€1,044 | +34.6% |
| Cash at bank and in hand | 54/58 | €325 | €5,450 | +€5,124 | +1,575% |
| Deferred charges and accrued income | 490/1 | €2,517 | €326 | -€2,191 | -87.1% |
| Total equity and liabilities | 10/49 | €16,878 | €19,534 | +€2,657 | +15.7% |
| Equity | 10/15 | €1,265 | €12,854 | +€11,590 | +916% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €265 | €11,854 | +€11,590 | +4,378% |
| Distributable reserves | 133 | €265 | €11,854 | +€11,590 | +4,378% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,613 | €6,680 | -€8,933 | -57.2% |
| Amounts payable after more than one year | 17 | €878 | €0 | -€878 | -100% |
| Financial debts | 170/4 | €878 | €0 | -€878 | -100% |
| Amounts payable within one year | 42/48 | €14,735 | €6,680 | -€8,055 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €10,227 | €878 | -€9,349 | -91.4% |
| Trade debts | 44 | €1,524 | €1,286 | -€238 | -15.6% |
| Suppliers | 440/4 | €1,524 | €1,286 | -€238 | -15.6% |
| Taxes, remuneration and social security | 45 | €2,152 | €4,517 | +€2,365 | +110% |
| Taxes | 450/3 | €2,152 | €4,517 | +€2,365 | +110% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187 | €785 | +€599 | +321% |
| Other operating charges | 640/8 | €522 | €751 | +€229 | +43.9% |
| Gross operating margin | 9900 | €4,089 | €18,573 | +€14,484 | +354% |
| Operating profit (loss) | 9901 | €3,381 | €17,036 | +€13,656 | +404% |
| Financial income | 75/76B | - | €130 | +€130 | |
| Recurring financial income | 75 | - | €130 | +€130 | |
| Financial charges | 65/66B | €1,185 | €517 | -€668 | -56.3% |
| Recurring financial charges | 65 | €1,185 | €517 | -€668 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €2,196 | €16,649 | +€14,454 | +658% |
| Income taxes | 67/77 | €1,098 | €4,201 | +€3,103 | +283% |
| Profit (loss) for the period | 9904 | €1,098 | €12,449 | +€11,351 | +1,034% |
| Profit (loss) for the period to be appropriated | 9905 | €1,098 | €12,449 | +€11,351 | +1,034% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.