DERVIS: what changed
Two fiscal 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
- Deferred charges and accrued income -€10,083
down €10,083 (-89.6%), from €11,258 to €1,175
- Receivables within one year +€8,571
up €8,571 (+101.5%), from €8,443 to €17,014
of which Trade receivables: +€9,778
- Cash -€4,268
down €4,268 (-25.1%), from €16,981 to €12,713
mainly Receivables within one year (-€8,571) and Tax, wage and social debts (-€8,495)
- Tax, wage and social debts -€8,495
down €8,495 (-94.8%), from €8,960 to €466
of which Remuneration and social security: -€8,960
- Profit (loss) carried forward +€3,764
up €3,764 (+19.9%), from €18,915 to €22,678
- Trade debts -€1,878
down €1,878 (-40.2%), from €4,675 to €2,798
- Taxes +€3,238
new in 2025: €3,238
- Other operating charges -€2,104
down €2,104 (-55.5%), from €3,790 to €1,686
- Staff costs -€2,029
down €2,029 (-8.3%), from €24,470 to €22,441
- Gross operating margin +€732
up €732 (+2.3%), from €31,192 to €31,924
- Depreciation +€408
up €408 (+2949.2%), from €14 to €421
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 | €45,214 | €38,718 | -€6,497 | -14.4% |
| Fixed assets | 21/28 | €7,093 | €6,672 | -€421 | -5.9% |
| Tangible fixed assets | 22/27 | €2,093 | €1,672 | -€421 | -20.1% |
| Furniture and vehicles | 24 | €2,093 | €1,672 | -€421 | -20.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €38,121 | €32,046 | -€6,076 | -15.9% |
| Stocks and contracts in progress | 3 | €1,439 | €1,144 | -€295 | -20.5% |
| Stocks | 30/36 | €1,439 | €1,144 | -€295 | -20.5% |
| Amounts receivable within one year | 40/41 | €8,443 | €17,014 | +€8,571 | +101.5% |
| Trade receivables | 40 | - | €9,778 | +€9,778 | |
| Other amounts receivable | 41 | €8,443 | €7,236 | -€1,207 | -14.3% |
| Cash at bank and in hand | 54/58 | €16,981 | €12,713 | -€4,268 | -25.1% |
| Deferred charges and accrued income | 490/1 | €11,258 | €1,175 | -€10,083 | -89.6% |
| Total equity and liabilities | 10/49 | €45,214 | €38,718 | -€6,497 | -14.4% |
| Equity | 10/15 | €31,579 | €35,342 | +€3,764 | +11.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €264 | €264 | = | 0.0% |
| Non-distributable reserves | 130/1 | €264 | €264 | = | 0.0% |
| Legal reserve | 130 | €264 | €264 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,915 | €22,678 | +€3,764 | +19.9% |
| Amounts payable | 17/49 | €13,636 | €3,375 | -€10,261 | -75.2% |
| Amounts payable within one year | 42/48 | €13,636 | €3,263 | -€10,372 | -76.1% |
| Trade debts | 44 | €4,675 | €2,798 | -€1,878 | -40.2% |
| Suppliers | 440/4 | €4,675 | €2,798 | -€1,878 | -40.2% |
| Taxes, remuneration and social security | 45 | €8,960 | €466 | -€8,495 | -94.8% |
| Taxes | 450/3 | - | €466 | +€466 | |
| Remuneration and social security | 454/9 | €8,960 | - | -€8,960 | |
| Accrued charges and deferred income | 492/3 | - | €112 | +€112 | |
| Non-recurring operating income | 76A | - | €114 | +€114 | |
| Remuneration, social security and pensions | 62 | €24,470 | €22,441 | -€2,029 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14 | €421 | +€408 | +2949.2% |
| Other operating charges | 640/8 | €3,790 | €1,686 | -€2,104 | -55.5% |
| Gross operating margin | 9900 | €31,192 | €31,924 | +€732 | +2.3% |
| Operating profit (loss) | 9901 | €2,918 | €7,376 | +€4,458 | +152.7% |
| Financial charges | 65/66B | €735 | €374 | -€361 | -49.1% |
| Recurring financial charges | 65 | €735 | €374 | -€361 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €2,184 | €7,002 | +€4,818 | +220.7% |
| Income taxes | 67/77 | - | €3,238 | +€3,238 | |
| Profit (loss) for the period | 9904 | €2,184 | €3,764 | +€1,580 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,184 | €3,764 | +€1,580 | +72.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.