DERYCKE: 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.
DERYCKE
Largest movements
- Cash +€54,253
up €54,253 (+180.0%), from €30,145 to €84,398
mainly Net result for the year (+€33,479) and Stocks and contracts (+€22,417)
- Stocks and contracts -€22,417
no longer reported in 2025 (was €22,417)
- Receivables within one year -€8,773
down €8,773 (-75.5%), from €11,617 to €2,844
- Tangible fixed assets -€3,920
down €3,920 (-5.0%), from €78,120 to €74,199
of which Other tangible fixed assets: -€3,920
- Reserves +€30,000
up €30,000 (+54.3%), from €55,285 to €85,285
of which Distributable reserves: +€30,000
- Other debts -€14,745
no longer reported in 2025 (was €14,745)
- Tax, wage and social debts +€8,684
up €8,684 (+233.6%), from €3,717 to €12,400
- Trade debts -€8,276
no longer reported in 2025 (was €8,276)
- Profit (loss) carried forward +€3,479
up €3,479 (+8.3%), from €41,677 to €45,157
- Turnover -€136,704
no longer reported in 2025 (was €136,704)
- Purchases and services -€122,521
no longer reported in 2025 (was €122,521)
- Gross operating margin +€43,299
up €43,299 (+305.3%), from €14,183 to €57,482
- Taxes +€13,324
up €13,324 (+406.7%), from €3,276 to €16,600
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 | €142,299 | €161,442 | +€19,142 | +13.5% |
| Fixed assets | 21/28 | €78,120 | €74,199 | -€3,920 | -5.0% |
| Tangible fixed assets | 22/27 | €78,120 | €74,199 | -€3,920 | -5.0% |
| Land and buildings | 22 | €74,199 | €74,199 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,920 | - | -€3,920 | |
| Current assets | 29/58 | €64,180 | €87,242 | +€23,063 | +35.9% |
| Stocks and contracts in progress | 3 | €22,417 | - | -€22,417 | |
| Stocks | 30/36 | €22,417 | - | -€22,417 | |
| Amounts receivable within one year | 40/41 | €11,617 | €2,844 | -€8,773 | -75.5% |
| Other amounts receivable | 41 | €11,617 | €2,844 | -€8,773 | -75.5% |
| Cash at bank and in hand | 54/58 | €30,145 | €84,398 | +€54,253 | +180.0% |
| Total equity and liabilities | 10/49 | €142,299 | €161,442 | +€19,142 | +13.5% |
| Equity | 10/15 | €115,562 | €149,041 | +€33,479 | +29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,285 | €85,285 | +€30,000 | +54.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,425 | €83,425 | +€30,000 | +56.2% |
| Profit (loss) carried forward | 14 | €41,677 | €45,157 | +€3,479 | +8.3% |
| Amounts payable | 17/49 | €26,737 | €12,400 | -€14,337 | -53.6% |
| Amounts payable within one year | 42/48 | €26,737 | €12,400 | -€14,337 | -53.6% |
| Trade debts | 44 | €8,276 | - | -€8,276 | |
| Suppliers | 440/4 | €8,276 | - | -€8,276 | |
| Taxes, remuneration and social security | 45 | €3,717 | €12,400 | +€8,684 | +233.6% |
| Taxes | 450/3 | €3,717 | €12,400 | +€8,684 | +233.6% |
| Other amounts payable | 47/48 | €14,745 | - | -€14,745 | |
| Turnover | 70 | €136,704 | - | -€136,704 | |
| Goods, raw materials, services and sundry goods | 60/61 | €122,521 | - | -€122,521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,909 | €3,920 | +€11 | +0.3% |
| Other operating charges | 640/8 | €1,008 | €933 | -€75 | -7.4% |
| Gross operating margin | 9900 | €14,183 | €57,482 | +€43,299 | +305.3% |
| Operating profit (loss) | 9901 | €9,265 | €52,628 | +€43,363 | +468.0% |
| Financial charges | 65/66B | €2,583 | €2,549 | -€34 | -1.3% |
| Recurring financial charges | 65 | €2,583 | €2,549 | -€34 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €6,682 | €50,079 | +€43,397 | +649.4% |
| Income taxes | 67/77 | €3,276 | €16,600 | +€13,324 | +406.7% |
| Profit (loss) for the period | 9904 | €3,407 | €33,479 | +€30,073 | +882.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,407 | €33,479 | +€30,073 | +882.8% |
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 8 October 2026 via checked.be.