DERVEAUX BV: 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.
DERVEAUX BV
Largest movements
- Receivables within one year +€35,484
up €35,484 (+75.9%), from €46,748 to €82,232
of which Other amounts receivable: +€21,677
- Cash -€18,022
down €18,022 (-50.0%), from €36,076 to €18,054
- Current investments +€6,818
up €6,818 (+214%), from €3,182 to €10,000
- Stocks and contracts +€3,860
up €3,860 (+339%), from €1,140 to €5,000
- Deferred charges and accrued income -€2,066
no longer reported in 2025 (was €2,066)
- Reserves +€14,000
up €14,000 (+25.6%), from €54,785 to €68,785
of which Distributable reserves: +€15,860
- Current portion of long-term debt +€8,244
up €8,244 (+95.6%), from €8,623 to €16,867
- Trade debts -€6,583
down €6,583 (-50.3%), from €13,098 to €6,516
- Tax, wage and social debts +€5,682
up €5,682 (+235%), from €2,415 to €8,097
- Debts after one year +€4,289
up €4,289 (+16.4%), from €26,212 to €30,500
- Gross operating margin +€12,237
up €12,237 (+75.4%), from €16,226 to €28,463
- Financial income -€2,739
down €2,739 (-54.8%), from €5,000 to €2,261
of which Non-recurring financial income: -€5,000
- Taxes +€2,380
up €2,380 (+92.4%), from €2,576 to €4,956
- Depreciation +€1,876
up €1,876 (+17.1%), from €10,956 to €12,832
- Financial charges +€929
up €929 (+96.4%), from €963 to €1,892
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,342 | €156,961 | +€27,619 | +21.4% |
| Fixed assets | 21/28 | €40,130 | €41,675 | +€1,545 | +3.8% |
| Tangible fixed assets | 22/27 | €40,130 | €41,675 | +€1,545 | +3.8% |
| Land and buildings | 22 | €1,130 | - | -€1,130 | |
| Furniture and vehicles | 24 | €39,000 | €41,675 | +€2,675 | +6.9% |
| Current assets | 29/58 | €89,211 | €115,286 | +€26,074 | +29.2% |
| Stocks and contracts in progress | 3 | €1,140 | €5,000 | +€3,860 | +339% |
| Contracts in progress | 37 | €1,140 | €5,000 | +€3,860 | +339% |
| Amounts receivable within one year | 40/41 | €46,748 | €82,232 | +€35,484 | +75.9% |
| Trade receivables | 40 | €11,418 | €25,225 | +€13,807 | +121% |
| Other amounts receivable | 41 | €35,330 | €57,007 | +€21,677 | +61.4% |
| Current investments | 50/53 | €3,182 | €10,000 | +€6,818 | +214% |
| Cash at bank and in hand | 54/58 | €36,076 | €18,054 | -€18,022 | -50.0% |
| Deferred charges and accrued income | 490/1 | €2,066 | - | -€2,066 | |
| Total equity and liabilities | 10/49 | €129,342 | €156,961 | +€27,619 | +21.4% |
| Equity | 10/15 | €68,994 | €84,981 | +€15,987 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,785 | €68,785 | +€14,000 | +25.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €5,416 | €5,416 | = | 0.0% |
| Distributable reserves | 133 | €47,509 | €63,369 | +€15,860 | +33.4% |
| Profit (loss) carried forward | 14 | €8,009 | €9,996 | +€1,987 | +24.8% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €50,348 | €61,980 | +€11,632 | +23.1% |
| Amounts payable after more than one year | 17 | €26,212 | €30,500 | +€4,289 | +16.4% |
| Financial debts | 170/4 | €26,212 | €30,500 | +€4,289 | +16.4% |
| Amounts payable within one year | 42/48 | €24,136 | €31,480 | +€7,343 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €8,623 | €16,867 | +€8,244 | +95.6% |
| Trade debts | 44 | €13,098 | €6,516 | -€6,583 | -50.3% |
| Suppliers | 440/4 | €13,098 | €6,516 | -€6,583 | -50.3% |
| Taxes, remuneration and social security | 45 | €2,415 | €8,097 | +€5,682 | +235% |
| Taxes | 450/3 | €2,415 | €8,097 | +€5,682 | +235% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,956 | €12,832 | +€1,876 | +17.1% |
| Other operating charges | 640/8 | €976 | €1,900 | +€924 | +94.7% |
| Gross operating margin | 9900 | €16,226 | €28,463 | +€12,237 | +75.4% |
| Operating profit (loss) | 9901 | €4,294 | €13,731 | +€9,437 | +220% |
| Financial income | 75/76B | €5,000 | €2,261 | -€2,739 | -54.8% |
| Recurring financial income | 75 | €5,000 | €2,261 | -€2,739 | -54.8% |
| Non-recurring financial income | 76B | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €963 | €1,892 | +€929 | +96.4% |
| Recurring financial charges | 65 | €963 | €1,892 | +€929 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | €8,331 | €14,100 | +€5,769 | +69.2% |
| Income taxes | 67/77 | €2,576 | €4,956 | +€2,380 | +92.4% |
| Profit (loss) for the period | 9904 | €5,756 | €9,144 | +€3,389 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,756 | €9,144 | +€3,389 | +58.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.