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DERWO: 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.

What changed

DERWO

BE 0447.432.195
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,435
2024 · -€3,955-€4,481
Equity
-€155,896
2024 · -€147,460-€8,435
Cash
€8,381
2024 · €13,527-€5,146
Balance sheet total
€202,069
2024 · €218,860-€16,791

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€6,654

    down €6,654 (-3.3%), from €200,343 to €193,688

  • Cash -€5,146

    down €5,146 (-38.0%), from €13,527 to €8,381

    mainly Net result for the year (-€8,435) and Trade debts (-€5,941)

  • Receivables within one year -€4,990

    down €4,990 (-100.0%), from €4,990 to €0

    of which Other amounts receivable: -€2,522

Equity and liabilities
  • Profit (loss) carried forward -€8,435

    down €8,435 (-5.0%), from -€167,912 to -€176,347

  • Trade debts -€5,941

    down €5,941 (-100.0%), from €5,941 to €0

  • Other debts -€2,415

    down €2,415 (-0.7%), from €360,380 to €357,965

Income statement
  • Gross operating margin -€4,297

    down €4,297 (-73.7%), from €5,831 to €1,534

  • Other operating charges +€84

    up €84 (+2.8%), from €3,009 to €3,094

  • Financial income -€76

    down €76 (-100.0%), from €76 to €0

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€3,955
Gross operating margin -€4,297
Other operating charges -€84
Financial income -€76
Financial charges -€24
Result 2025 -€8,435

Cash bridge derived

cash 2024 to 2025

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.

From operations -€5,146
Investment €0
Financing €0
Cash 2024 €13,527
Net result for the year -€8,435
Depreciation +€6,654
Receivables within one year +€4,990
Trade debts -€5,941
Other debts -€2,415
Cash 2025 €8,381
Every line side by side 32 lines
Line Code 2024 2025 Change %
Total assets 20/58 €218,860 €202,069 -€16,791 -7.7%
Fixed assets 21/28 €200,343 €193,688 -€6,654 -3.3%
Tangible fixed assets 22/27 €200,343 €193,688 -€6,654 -3.3%
Land and buildings 22 €200,343 €193,688 -€6,654 -3.3%
Current assets 29/58 €18,517 €8,381 -€10,137 -54.7%
Amounts receivable within one year 40/41 €4,990 €0 -€4,990 -100.0%
Trade receivables 40 €2,468 €0 -€2,468 -100.0%
Other amounts receivable 41 €2,522 €0 -€2,522 -100.0%
Cash at bank and in hand 54/58 €13,527 €8,381 -€5,146 -38.0%
Total equity and liabilities 10/49 €218,860 €202,069 -€16,791 -7.7%
Equity 10/15 -€147,460 -€155,896 -€8,435 -5.7%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €1,859 €1,859 = 0.0%
Non-distributable reserves 130/1 €1,859 €1,859 = 0.0%
Reserves not available under the articles 1311 €1,859 €1,859 = 0.0%
Profit (loss) carried forward 14 -€167,912 -€176,347 -€8,435 -5.0%
Amounts payable 17/49 €366,320 €357,965 -€8,356 -2.3%
Amounts payable within one year 42/48 €366,320 €357,965 -€8,356 -2.3%
Trade debts 44 €5,941 €0 -€5,941 -100.0%
Suppliers 440/4 €5,941 €0 -€5,941 -100.0%
Other amounts payable 47/48 €360,380 €357,965 -€2,415 -0.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,654 €6,654 = 0.0%
Other operating charges 640/8 €3,009 €3,094 +€84 +2.8%
Gross operating margin 9900 €5,831 €1,534 -€4,297 -73.7%
Operating profit (loss) 9901 -€3,833 -€8,214 -€4,381 -114.3%
Financial income 75/76B €76 €0 -€76 -100.0%
Recurring financial income 75 €76 €0 -€76 -100.0%
Financial charges 65/66B €198 €222 +€24 +11.9%
Recurring financial charges 65 €198 €222 +€24 +11.9%
Profit (loss) for the period before taxes 9903 -€3,955 -€8,435 -€4,481 -113.3%
Profit (loss) for the period 9904 -€3,955 -€8,435 -€4,481 -113.3%
Profit (loss) for the period to be appropriated 9905 -€3,955 -€8,435 -€4,481 -113.3%

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 30 September 2026 via checked.be.