DERVO: 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.
DERVO
Largest movements
- Cash +€21,790
up €21,790 (+27.1%), from €80,396 to €102,186
mainly Net result for the year (+€37,671) and Other debts (+€30,208)
- Receivables within one year +€2,096
up €2,096 (+25.6%), from €8,179 to €10,275
of which Trade receivables: +€2,389
- Other debts +€30,208
up €30,208 (+42.3%), from €71,381 to €101,589
- Tax, wage and social debts -€4,938
down €4,938 (-47.1%), from €10,482 to €5,544
- Accrued charges and deferred income -€2,198
down €2,198 (-99.4%), from €2,211 to €13
- Turnover +€89,756
new in 2025: €89,756
- Purchases and services +€37,905
new in 2025: €37,905
- Gross operating margin +€9,906
up €9,906 (+23.5%), from €42,076 to €51,982
- Taxes +€2,587
up €2,587 (+24.7%), from €10,457 to €13,044
- Financial charges -€2,245
down €2,245 (-89.0%), from €2,521 to €276
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 | €89,542 | €112,903 | +€23,361 | +26.1% |
| Fixed assets | 21/28 | €801 | €316 | -€485 | -60.5% |
| Tangible fixed assets | 22/27 | €801 | €316 | -€485 | -60.5% |
| Furniture and vehicles | 24 | €801 | €316 | -€485 | -60.5% |
| Current assets | 29/58 | €88,741 | €112,587 | +€23,846 | +26.9% |
| Amounts receivable within one year | 40/41 | €8,179 | €10,275 | +€2,096 | +25.6% |
| Trade receivables | 40 | €7,589 | €9,978 | +€2,389 | +31.5% |
| Other amounts receivable | 41 | €590 | €296 | -€294 | -49.8% |
| Cash at bank and in hand | 54/58 | €80,396 | €102,186 | +€21,790 | +27.1% |
| Deferred charges and accrued income | 490/1 | €166 | €126 | -€40 | -24.1% |
| Total equity and liabilities | 10/49 | €89,542 | €112,903 | +€23,361 | +26.1% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €84,542 | €107,903 | +€23,361 | +27.6% |
| Amounts payable within one year | 42/48 | €82,331 | €107,891 | +€25,560 | +31.0% |
| Trade debts | 44 | €468 | €758 | +€290 | +61.9% |
| Suppliers | 440/4 | €468 | €758 | +€290 | +61.9% |
| Taxes, remuneration and social security | 45 | €10,482 | €5,544 | -€4,938 | -47.1% |
| Taxes | 450/3 | €10,482 | €5,544 | -€4,938 | -47.1% |
| Other amounts payable | 47/48 | €71,381 | €101,589 | +€30,208 | +42.3% |
| Accrued charges and deferred income | 492/3 | €2,211 | €13 | -€2,198 | -99.4% |
| Turnover | 70 | - | €89,756 | +€89,756 | |
| Non-recurring operating income | 76A | €186 | €0 | -€186 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €37,905 | +€37,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485 | €485 | -€0 | 0.0% |
| Other operating charges | 640/8 | €798 | €524 | -€274 | -34.3% |
| Gross operating margin | 9900 | €42,076 | €51,982 | +€9,906 | +23.5% |
| Operating profit (loss) | 9901 | €40,793 | €50,973 | +€10,180 | +25.0% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €2,521 | €276 | -€2,245 | -89.0% |
| Recurring financial charges | 65 | €2,521 | €276 | -€2,245 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | €38,272 | €50,715 | +€12,443 | +32.5% |
| Income taxes | 67/77 | €10,457 | €13,044 | +€2,587 | +24.7% |
| Profit (loss) for the period | 9904 | €27,815 | €37,671 | +€9,856 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,815 | €37,671 | +€9,856 | +35.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.