DERYCKE ANDY: 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.
DERYCKE ANDY
Largest movements
- Receivables within one year +€38,152
up €38,152 (+25.0%), from €152,707 to €190,859
of which Trade receivables: +€49,780
- Deferred charges and accrued income -€26,907
down €26,907 (-99.7%), from €26,988 to €82
- Cash +€9,585
up €9,585 (+118%), from €8,108 to €17,693
mainly Trade debts (+€44,521) and Deferred charges and accrued income (+€26,907)
- Tangible fixed assets -€7,506
down €7,506 (-19.0%), from €39,586 to €32,081
of which Furniture and vehicles: -€7,820
- Other debts -€55,614
down €55,614 (-37.3%), from €148,918 to €93,304
- Trade debts +€44,521
up €44,521 (+114%), from €39,111 to €83,632
- Profit (loss) carried forward +€20,245
up €20,245 (+67.1%), from -€30,165 to -€9,919
- Tax, wage and social debts +€10,683
up €10,683 (+482%), from €2,215 to €12,898
of which Taxes: +€7,674
- Current portion of long-term debt -€5,483
down €5,483 (-84.2%), from €6,510 to €1,027
- Staff costs +€14,902
up €14,902 (+30.5%), from €48,938 to €63,840
- Financial charges -€2,898
down €2,898 (-47.4%), from €6,119 to €3,221
- Gross operating margin +€1,512
up €1,512 (+1.6%), from €97,166 to €98,678
- Depreciation +€1,348
up €1,348 (+13.7%), from €9,835 to €11,184
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.
Derived cash bridge
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 | €227,617 | €240,942 | +€13,325 | +5.9% |
| Fixed assets | 21/28 | €39,813 | €32,308 | -€7,506 | -18.9% |
| Tangible fixed assets | 22/27 | €39,586 | €32,081 | -€7,506 | -19.0% |
| Plant, machinery and equipment | 23 | €11,799 | €12,113 | +€314 | +2.7% |
| Furniture and vehicles | 24 | €27,787 | €19,967 | -€7,820 | -28.1% |
| Financial fixed assets | 28 | €227 | €227 | = | 0.0% |
| Current assets | 29/58 | €187,804 | €208,634 | +€20,831 | +11.1% |
| Amounts receivable within one year | 40/41 | €152,707 | €190,859 | +€38,152 | +25.0% |
| Trade receivables | 40 | €137,003 | €186,783 | +€49,780 | +36.3% |
| Other amounts receivable | 41 | €15,704 | €4,076 | -€11,628 | -74.0% |
| Cash at bank and in hand | 54/58 | €8,108 | €17,693 | +€9,585 | +118% |
| Deferred charges and accrued income | 490/1 | €26,988 | €82 | -€26,907 | -99.7% |
| Total equity and liabilities | 10/49 | €227,617 | €240,942 | +€13,325 | +5.9% |
| Equity | 10/15 | -€20,165 | €81 | +€20,245 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,165 | -€9,919 | +€20,245 | +67.1% |
| Amounts payable | 17/49 | €247,782 | €240,861 | -€6,920 | -2.8% |
| Amounts payable after more than one year | 17 | €1,027 | - | -€1,027 | |
| Financial debts | 170/4 | €1,027 | - | -€1,027 | |
| Amounts payable within one year | 42/48 | €246,754 | €240,861 | -€5,893 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €6,510 | €1,027 | -€5,483 | -84.2% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €39,111 | €83,632 | +€44,521 | +114% |
| Suppliers | 440/4 | €39,111 | €83,632 | +€44,521 | +114% |
| Taxes, remuneration and social security | 45 | €2,215 | €12,898 | +€10,683 | +482% |
| Taxes | 450/3 | - | €7,674 | +€7,674 | |
| Remuneration and social security | 454/9 | €2,215 | €5,225 | +€3,010 | +136% |
| Other amounts payable | 47/48 | €148,918 | €93,304 | -€55,614 | -37.3% |
| Remuneration, social security and pensions | 62 | €48,938 | €63,840 | +€14,902 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,835 | €11,184 | +€1,348 | +13.7% |
| Other operating charges | 640/8 | €600 | €300 | -€300 | -50.0% |
| Non-recurring operating charges | 66A | €864 | - | -€864 | |
| Gross operating margin | 9900 | €97,166 | €98,678 | +€1,512 | +1.6% |
| Operating profit (loss) | 9901 | €36,929 | €23,354 | -€13,575 | -36.8% |
| Financial income | 75/76B | €3 | €112 | +€109 | +3,723% |
| Recurring financial income | 75 | €3 | €112 | +€109 | +3,723% |
| Financial charges | 65/66B | €6,119 | €3,221 | -€2,898 | -47.4% |
| Recurring financial charges | 65 | €6,119 | €3,221 | -€2,898 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €30,813 | €20,245 | -€10,567 | -34.3% |
| Profit (loss) for the period | 9904 | €30,813 | €20,245 | -€10,567 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,813 | €20,245 | -€10,567 | -34.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.