Derval Services: 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.
Derval Services
Largest movements
- Cash +€23,679
up €23,679 (+23.7%), from €100,028 to €123,707
mainly Other debts (+€171,338) and Net result for the year (+€90,836)
- Tangible fixed assets -€10,313
down €10,313 (-57.2%), from €18,038 to €7,725
- Other debts +€171,338
up €171,338 (+641.6%), from €26,704 to €198,041
- Reserves -€166,164
down €166,164 (-32.4%), from €512,546 to €346,382
- Accrued charges and deferred income +€10,392
new in 2025: €10,392
- Gross operating margin +€32,316
up €32,316 (+28.5%), from €113,406 to €145,722
- Financial charges +€8,268
up €8,268 (+388.1%), from €2,130 to €10,398
- Taxes +€6,657
up €6,657 (+20.4%), from €32,683 to €39,340
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 | €565,901 | €575,844 | +€9,943 | +1.8% |
| Fixed assets | 21/28 | €18,038 | €7,725 | -€10,313 | -57.2% |
| Tangible fixed assets | 22/27 | €18,038 | €7,725 | -€10,313 | -57.2% |
| Furniture and vehicles | 24 | €18,038 | €7,725 | -€10,313 | -57.2% |
| Current assets | 29/58 | €547,863 | €568,119 | +€20,256 | +3.7% |
| Amounts receivable within one year | 40/41 | €42,389 | €44,293 | +€1,903 | +4.5% |
| Trade receivables | 40 | €18,643 | €21,974 | +€3,332 | +17.9% |
| Other amounts receivable | 41 | €23,747 | €22,318 | -€1,428 | -6.0% |
| Current investments | 50/53 | €400,000 | €400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,028 | €123,707 | +€23,679 | +23.7% |
| Deferred charges and accrued income | 490/1 | €5,445 | €119 | -€5,326 | -97.8% |
| Total equity and liabilities | 10/49 | €565,901 | €575,844 | +€9,943 | +1.8% |
| Equity | 10/15 | €531,146 | €364,982 | -€166,164 | -31.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €512,546 | €346,382 | -€166,164 | -32.4% |
| Distributable reserves | 133 | €512,546 | €346,382 | -€166,164 | -32.4% |
| Amounts payable | 17/49 | €34,755 | €210,862 | +€176,107 | +506.7% |
| Amounts payable within one year | 42/48 | €34,755 | €200,470 | +€165,715 | +476.8% |
| Trade debts | 44 | €5,430 | €500 | -€4,930 | -90.8% |
| Suppliers | 440/4 | €5,430 | €500 | -€4,930 | -90.8% |
| Taxes, remuneration and social security | 45 | €2,621 | €1,929 | -€692 | -26.4% |
| Taxes | 450/3 | €2,621 | €1,929 | -€692 | -26.4% |
| Other amounts payable | 47/48 | €26,704 | €198,041 | +€171,338 | +641.6% |
| Accrued charges and deferred income | 492/3 | - | €10,392 | +€10,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,493 | €13,147 | +€654 | +5.2% |
| Other operating charges | 640/8 | €986 | €1,016 | +€31 | +3.1% |
| Gross operating margin | 9900 | €113,406 | €145,722 | +€32,316 | +28.5% |
| Operating profit (loss) | 9901 | €99,927 | €131,559 | +€31,632 | +31.7% |
| Financial income | 75/76B | €10,400 | €9,016 | -€1,384 | -13.3% |
| Recurring financial income | 75 | €10,400 | €9,016 | -€1,384 | -13.3% |
| Financial charges | 65/66B | €2,130 | €10,398 | +€8,268 | +388.1% |
| Recurring financial charges | 65 | €2,130 | €10,398 | +€8,268 | +388.1% |
| Profit (loss) for the period before taxes | 9903 | €108,196 | €130,176 | +€21,980 | +20.3% |
| Income taxes | 67/77 | €32,683 | €39,340 | +€6,657 | +20.4% |
| Profit (loss) for the period | 9904 | €75,513 | €90,836 | +€15,322 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,513 | €90,836 | +€15,322 | +20.3% |
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 12 October 2026 via checked.be.