DERYCKAGRI: 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.
DERYCKAGRI
Largest movements
- Tangible fixed assets +€425,625
up €425,625 (+42.9%), from €991,452 to €1.4m
of which Plant, machinery and equipment: +€496,955
- Cash +€332,660
up €332,660 (+228%), from €146,132 to €478,792
- Receivables within one year -€219,989
down €219,989 (-11.3%), from €1.9m to €1.7m
of which Trade receivables: -€276,372
- Trade debts -€659,489
down €659,489 (-52.6%), from €1.3m to €593,735
- Debts after one year +€577,348
up €577,348 (+107%), from €537,311 to €1.1m
- Short-term financial debts +€300,000
up €300,000 (+85.7%), from €350,000 to €650,000
- Reserves +€279,237
up €279,237 (+162%), from €172,514 to €451,751
of which Distributable reserves: +€279,237
- Current portion of long-term debt +€114,286
up €114,286 (+63.7%), from €179,449 to €293,735
- Gross operating margin -€123,279
down €123,279 (-21.9%), from €562,748 to €439,469
- Depreciation +€81,483
up €81,483 (+39.3%), from €207,337 to €288,820
- Financial charges +€31,231
up €31,231 (+135%), from €23,140 to €54,371
- Staff costs +€6,752
up €6,752 (+355%), from €1,900 to €8,653
From the 2023 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 | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,099,148 | €3,677,680 | +€578,533 | +18.7% |
| Fixed assets | 21/28 | €991,602 | €1,417,227 | +€425,625 | +42.9% |
| Tangible fixed assets | 22/27 | €991,452 | €1,417,077 | +€425,625 | +42.9% |
| Land and buildings | 22 | - | €11,345 | +€11,345 | |
| Plant, machinery and equipment | 23 | €376,185 | €873,140 | +€496,955 | +132% |
| Furniture and vehicles | 24 | €615,268 | €526,680 | -€88,588 | -14.4% |
| Leasing and similar rights | 25 | - | €5,912 | +€5,912 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €2,107,546 | €2,260,453 | +€152,908 | +7.3% |
| Stocks and contracts in progress | 3 | €18,500 | €53,721 | +€35,221 | +190% |
| Stocks | 30/36 | €18,500 | €53,721 | +€35,221 | +190% |
| Amounts receivable within one year | 40/41 | €1,942,808 | €1,722,818 | -€219,989 | -11.3% |
| Trade receivables | 40 | €1,942,808 | €1,666,436 | -€276,372 | -14.2% |
| Other amounts receivable | 41 | - | €56,382 | +€56,382 | |
| Cash at bank and in hand | 54/58 | €146,132 | €478,792 | +€332,660 | +228% |
| Deferred charges and accrued income | 490/1 | €106 | €5,122 | +€5,016 | +4,720% |
| Total equity and liabilities | 10/49 | €3,099,148 | €3,677,680 | +€578,533 | +18.7% |
| Equity | 10/15 | €372,514 | €651,751 | +€279,237 | +75.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €172,514 | €451,751 | +€279,237 | +162% |
| Non-distributable reserves | 130/1 | €19,223 | €19,223 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,223 | €19,223 | = | 0.0% |
| Distributable reserves | 133 | €153,291 | €432,528 | +€279,237 | +182% |
| Amounts payable | 17/49 | €2,726,634 | €3,025,929 | +€299,295 | +11.0% |
| Amounts payable after more than one year | 17 | €537,311 | €1,114,659 | +€577,348 | +107% |
| Financial debts | 170/4 | €537,311 | €1,114,659 | +€577,348 | +107% |
| Amounts payable within one year | 42/48 | €2,174,053 | €1,903,196 | -€270,858 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €179,449 | €293,735 | +€114,286 | +63.7% |
| Financial debts | 43 | €350,000 | €650,000 | +€300,000 | +85.7% |
| Credit institutions | 430/8 | €350,000 | €650,000 | +€300,000 | +85.7% |
| Trade debts | 44 | €1,253,224 | €593,735 | -€659,489 | -52.6% |
| Suppliers | 440/4 | €1,253,224 | €593,735 | -€659,489 | -52.6% |
| Taxes, remuneration and social security | 45 | €18,935 | €2,151 | -€16,785 | -88.6% |
| Taxes | 450/3 | €18,935 | - | -€18,935 | |
| Remuneration and social security | 454/9 | - | €2,151 | +€2,151 | |
| Other amounts payable | 47/48 | €372,445 | €363,575 | -€8,870 | -2.4% |
| Accrued charges and deferred income | 492/3 | €15,270 | €8,075 | -€7,195 | -47.1% |
| Non-recurring operating income | 76A | €99,144 | €167 | -€98,977 | -99.8% |
| Remuneration, social security and pensions | 62 | €1,900 | €8,653 | +€6,752 | +355% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207,337 | €288,820 | +€81,483 | +39.3% |
| Other operating charges | 640/8 | €2,690 | €1,724 | -€966 | -35.9% |
| Gross operating margin | 9900 | €562,748 | €439,469 | -€123,279 | -21.9% |
| Operating profit (loss) | 9901 | €350,820 | €140,273 | -€210,547 | -60.0% |
| Financial income | 75/76B | €159 | €2,109 | +€1,950 | +1,224% |
| Recurring financial income | 75 | €159 | €2,109 | +€1,950 | +1,224% |
| Financial charges | 65/66B | €23,140 | €54,371 | +€31,231 | +135% |
| Recurring financial charges | 65 | €23,140 | €54,371 | +€31,231 | +135% |
| Profit (loss) for the period before taxes | 9903 | €327,840 | €88,011 | -€239,829 | -73.2% |
| Income taxes | 67/77 | €5,000 | - | -€5,000 | |
| Profit (loss) for the period | 9904 | €322,840 | €88,011 | -€234,829 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €322,840 | €88,011 | -€234,829 | -72.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.