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 -€4,469
down €4,469 (-100.0%), from €4,470 to €0
mainly Net result for the year (-€15,910) and Receivables within one year (-€2,337)
- Receivables within one year +€2,337
up €2,337 (+42.5%), from €5,497 to €7,835
of which Trade receivables: +€2,126
- Deferred charges and accrued income -€1,602
down €1,602 (-25.0%), from €6,409 to €4,806
- Tangible fixed assets -€469
down €469 (-39.3%), from €1,193 to €724
- Profit (loss) carried forward -€15,910
down €15,910 (-59.9%), from -€26,549 to -€42,459
- Other debts +€6,517
up €6,517 (+47.6%), from €13,683 to €20,200
- Short-term financial debts +€2,401
new in 2025: €2,401
- Tax, wage and social debts +€1,976
up €1,976 (+13.7%), from €14,465 to €16,441
of which Remuneration and social security: +€6,173
- Trade debts +€1,318
up €1,318 (+107.1%), from €1,230 to €2,548
- Gross operating margin -€8,969
down €8,969, from €6,032 to -€2,937
- Staff costs +€284
up €284 (+2.6%), from €11,145 to €11,429
- Other operating charges -€165
down €165 (-24.8%), from €668 to €503
- Financial charges -€94
down €94 (-22.9%), from €409 to €315
- Depreciation -€72
down €72 (-13.3%), from €541 to €469
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 | €17,569 | €13,365 | -€4,203 | -23.9% |
| Fixed assets | 21/28 | €1,193 | €724 | -€469 | -39.3% |
| Tangible fixed assets | 22/27 | €1,193 | €724 | -€469 | -39.3% |
| Plant, machinery and equipment | 23 | €1,193 | €724 | -€469 | -39.3% |
| Current assets | 29/58 | €16,375 | €12,641 | -€3,734 | -22.8% |
| Amounts receivable within one year | 40/41 | €5,497 | €7,835 | +€2,337 | +42.5% |
| Trade receivables | 40 | €5,497 | €7,623 | +€2,126 | +38.7% |
| Other amounts receivable | 41 | - | €212 | +€212 | |
| Cash at bank and in hand | 54/58 | €4,470 | €0 | -€4,469 | -100.0% |
| Deferred charges and accrued income | 490/1 | €6,409 | €4,806 | -€1,602 | -25.0% |
| Total equity and liabilities | 10/49 | €17,569 | €13,365 | -€4,203 | -23.9% |
| Equity | 10/15 | -€13,200 | -€29,110 | -€15,910 | -120.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €949 | €949 | = | 0.0% |
| Distributable reserves | 133 | €949 | €949 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,549 | -€42,459 | -€15,910 | -59.9% |
| Amounts payable | 17/49 | €30,769 | €42,475 | +€11,706 | +38.0% |
| Amounts payable after more than one year | 17 | €885 | €360 | -€524 | -59.3% |
| Financial debts | 170/4 | €885 | €360 | -€524 | -59.3% |
| Amounts payable within one year | 42/48 | €29,884 | €42,115 | +€12,231 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | €506 | €524 | +€19 | +3.7% |
| Financial debts | 43 | - | €2,401 | +€2,401 | |
| Credit institutions | 430/8 | - | €2,401 | +€2,401 | |
| Trade debts | 44 | €1,230 | €2,548 | +€1,318 | +107.1% |
| Suppliers | 440/4 | €1,230 | €2,548 | +€1,318 | +107.1% |
| Taxes, remuneration and social security | 45 | €14,465 | €16,441 | +€1,976 | +13.7% |
| Taxes | 450/3 | €4,746 | €549 | -€4,197 | -88.4% |
| Remuneration and social security | 454/9 | €9,719 | €15,892 | +€6,173 | +63.5% |
| Other amounts payable | 47/48 | €13,683 | €20,200 | +€6,517 | +47.6% |
| Remuneration, social security and pensions | 62 | €11,145 | €11,429 | +€284 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €541 | €469 | -€72 | -13.3% |
| Other operating charges | 640/8 | €668 | €503 | -€165 | -24.8% |
| Gross operating margin | 9900 | €6,032 | -€2,937 | -€8,969 | |
| Operating profit (loss) | 9901 | -€6,322 | -€15,338 | -€9,016 | -142.6% |
| Financial income | 75/76B | €15 | €10 | -€6 | -36.3% |
| Recurring financial income | 75 | €15 | €10 | -€6 | -36.3% |
| Financial charges | 65/66B | €409 | €315 | -€94 | -22.9% |
| Recurring financial charges | 65 | €409 | €315 | -€94 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,715 | -€15,643 | -€8,928 | -133.0% |
| Income taxes | 67/77 | €290 | €267 | -€23 | -8.1% |
| Profit (loss) for the period | 9904 | -€7,005 | -€15,910 | -€8,905 | -127.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,005 | -€15,910 | -€8,905 | -127.1% |
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 7 October 2026 via checked.be.