DERVAUX FRERES SPRL: 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.
DERVAUX FRERES SPRL
Largest movements
- Cash +€20,186
up €20,186 (+252%), from €8,009 to €28,196
mainly Net result for the year (+€24,502) and Trade debts (+€4,297)
- Receivables within one year +€6,384
up €6,384 (+24.3%), from €26,237 to €32,621
of which Other amounts receivable: +€5,300
- Tangible fixed assets -€1,771
down €1,771 (-27.0%), from €6,563 to €4,792
of which Other tangible fixed assets: -€1,139
- Deferred charges and accrued income +€1,384
up €1,384 (+109%), from €1,270 to €2,654
- Profit (loss) carried forward +€24,502
up €24,502 (+68.6%), from -€35,706 to -€11,204
- Trade debts +€4,297
up €4,297 (+168%), from €2,563 to €6,860
- Other debts -€2,933
down €2,933 (-66.2%), from €4,433 to €1,500
- Staff costs -€44,760
down €44,760 (-99.8%), from €44,851 to €91
- Gross operating margin +€1,628
up €1,628 (+5.4%), from €30,374 to €32,002
- Other operating charges -€1,442
down €1,442 (-21.6%), from €6,660 to €5,218
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 | €57,330 | €83,513 | +€26,183 | +45.7% |
| Fixed assets | 21/28 | €6,813 | €5,042 | -€1,771 | -26.0% |
| Tangible fixed assets | 22/27 | €6,563 | €4,792 | -€1,771 | -27.0% |
| Plant, machinery and equipment | 23 | €526 | €207 | -€318 | -60.5% |
| Furniture and vehicles | 24 | €585 | €271 | -€314 | -53.7% |
| Other tangible fixed assets | 26 | €5,452 | €4,313 | -€1,139 | -20.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €50,517 | €78,471 | +€27,954 | +55.3% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,237 | €32,621 | +€6,384 | +24.3% |
| Trade receivables | 40 | €23,149 | €24,233 | +€1,084 | +4.7% |
| Other amounts receivable | 41 | €3,089 | €8,388 | +€5,300 | +172% |
| Cash at bank and in hand | 54/58 | €8,009 | €28,196 | +€20,186 | +252% |
| Deferred charges and accrued income | 490/1 | €1,270 | €2,654 | +€1,384 | +109% |
| Total equity and liabilities | 10/49 | €57,330 | €83,513 | +€26,183 | +45.7% |
| Equity | 10/15 | €49,766 | €74,268 | +€24,502 | +49.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,272 | €79,272 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,412 | €77,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,706 | -€11,204 | +€24,502 | +68.6% |
| Amounts payable | 17/49 | €7,564 | €9,245 | +€1,681 | +22.2% |
| Amounts payable within one year | 42/48 | €7,564 | €9,245 | +€1,681 | +22.2% |
| Trade debts | 44 | €2,563 | €6,860 | +€4,297 | +168% |
| Suppliers | 440/4 | €2,563 | €6,860 | +€4,297 | +168% |
| Taxes, remuneration and social security | 45 | €568 | €885 | +€317 | +55.7% |
| Taxes | 450/3 | €25 | €342 | +€317 | +1,265% |
| Remuneration and social security | 454/9 | €543 | €543 | = | 0.0% |
| Other amounts payable | 47/48 | €4,433 | €1,500 | -€2,933 | -66.2% |
| Remuneration, social security and pensions | 62 | €44,851 | €91 | -€44,760 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,771 | €1,771 | = | 0.0% |
| Other operating charges | 640/8 | €6,660 | €5,218 | -€1,442 | -21.6% |
| Gross operating margin | 9900 | €30,374 | €32,002 | +€1,628 | +5.4% |
| Operating profit (loss) | 9901 | -€22,908 | €24,922 | +€47,829 | |
| Financial income | 75/76B | €72 | €199 | +€126 | +175% |
| Recurring financial income | 75 | €72 | €199 | +€126 | +175% |
| Financial charges | 65/66B | €685 | €618 | -€67 | -9.8% |
| Recurring financial charges | 65 | €685 | €618 | -€67 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,521 | €24,502 | +€48,023 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€23,521 | €24,502 | +€48,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,521 | €24,502 | +€48,023 |
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.