DERVIS: 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.
DERVIS
Largest movements
- Receivables within one year +€58,731
up €58,731 (+115%), from €50,872 to €109,603
of which Trade receivables: +€46,675
- Tangible fixed assets -€26,565
down €26,565 (-66.3%), from €40,063 to €13,498
of which Furniture and vehicles: -€26,565
- Cash -€15,556
down €15,556 (-29.7%), from €52,335 to €36,779
mainly Receivables within one year (-€58,731) and Debts after one year (-€16,678)
- Profit (loss) carried forward +€26,492
up €26,492 (+32.0%), from €82,840 to €109,332
- Debts after one year -€16,678
down €16,678 (-91.1%), from €18,317 to €1,639
- Trade debts +€13,756
up €13,756 (+198%), from €6,964 to €20,720
- Tax, wage and social debts -€4,126
down €4,126 (-16.3%), from €25,249 to €21,123
- Current portion of long-term debt -€2,452
down €2,452 (-12.8%), from €19,131 to €16,679
- Turnover +€244,681
new in 2024: €244,681
- Purchases and services +€217,389
new in 2024: €217,389
- Gross operating margin -€37,622
down €37,622 (-48.8%), from €77,053 to €39,431
- Taxes -€16,531
down €16,531 (-89.1%), from €18,544 to €2,013
- Depreciation -€12,344
down €12,344 (-59.1%), from €20,893 to €8,549
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,720 | €180,330 | +€16,610 | +10.1% |
| Fixed assets | 21/28 | €60,513 | €33,948 | -€26,565 | -43.9% |
| Tangible fixed assets | 22/27 | €40,063 | €13,498 | -€26,565 | -66.3% |
| Furniture and vehicles | 24 | €40,063 | €13,498 | -€26,565 | -66.3% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Financial fixed assets | 28 | €20,450 | €20,450 | = | 0.0% |
| Current assets | 29/58 | €103,207 | €146,382 | +€43,175 | +41.8% |
| Amounts receivable within one year | 40/41 | €50,872 | €109,603 | +€58,731 | +115% |
| Trade receivables | 40 | €32,456 | €79,131 | +€46,675 | +144% |
| Other amounts receivable | 41 | €18,416 | €30,473 | +€12,057 | +65.5% |
| Cash at bank and in hand | 54/58 | €52,335 | €36,779 | -€15,556 | -29.7% |
| Total equity and liabilities | 10/49 | €163,720 | €180,330 | +€16,610 | +10.1% |
| Equity | 10/15 | €90,559 | €117,050 | +€26,491 | +29.3% |
| Contributions | 10/11 | €6,235 | €6,235 | -€0 | 0.0% |
| Reserves | 13 | €1,484 | €1,484 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,484 | €1,484 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,484 | - | -€1,484 | |
| Other | 1319 | - | €1,484 | +€1,484 | |
| Profit (loss) carried forward | 14 | €82,840 | €109,332 | +€26,492 | +32.0% |
| Amounts payable | 17/49 | €73,161 | €63,279 | -€9,882 | -13.5% |
| Amounts payable after more than one year | 17 | €18,317 | €1,639 | -€16,678 | -91.1% |
| Financial debts | 170/4 | €18,317 | €1,639 | -€16,678 | -91.1% |
| Amounts payable within one year | 42/48 | €54,844 | €61,640 | +€6,796 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €19,131 | €16,679 | -€2,452 | -12.8% |
| Trade debts | 44 | €6,964 | €20,720 | +€13,756 | +198% |
| Suppliers | 440/4 | €6,964 | €20,720 | +€13,756 | +198% |
| Taxes, remuneration and social security | 45 | €25,249 | €21,123 | -€4,126 | -16.3% |
| Taxes | 450/3 | €25,249 | €21,123 | -€4,126 | -16.3% |
| Other amounts payable | 47/48 | €3,500 | €3,119 | -€381 | -10.9% |
| Turnover | 70 | - | €244,681 | +€244,681 | |
| Non-recurring operating income | 76A | - | €9,134 | +€9,134 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €217,389 | +€217,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,893 | €8,549 | -€12,344 | -59.1% |
| Other operating charges | 640/8 | €6,347 | €1,798 | -€4,549 | -71.7% |
| Gross operating margin | 9900 | €77,053 | €39,431 | -€37,622 | -48.8% |
| Operating profit (loss) | 9901 | €49,813 | €29,084 | -€20,729 | -41.6% |
| Financial income | 75/76B | €310 | €68 | -€242 | -78.1% |
| Recurring financial income | 75 | €310 | €68 | -€242 | -78.1% |
| Financial charges | 65/66B | €150 | €647 | +€497 | +331% |
| Recurring financial charges | 65 | €150 | €647 | +€497 | +331% |
| Profit (loss) for the period before taxes | 9903 | €49,973 | €28,505 | -€21,468 | -43.0% |
| Income taxes | 67/77 | €18,544 | €2,013 | -€16,531 | -89.1% |
| Profit (loss) for the period | 9904 | €31,429 | €26,492 | -€4,937 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,429 | €26,492 | -€4,937 | -15.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.