Derycke Kristo: what changed
What changed
Derycke Kristo
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€27,143
2024 · €51,297-€24,154
Equity
€134,991
2024 · €107,848+€27,143
Cash
€29,243
2024 · €36,139-€6,895
Balance sheet total
€181,714
2024 · €140,811+€40,903
Largest movements
Assets
- Tangible fixed assets +€44,178
up €44,178 (+891%), from €4,956 to €49,134
of which Furniture and vehicles: +€41,203
- Cash -€6,895
down €6,895 (-19.1%), from €36,139 to €29,243
mainly Investment in fixed assets (net) (-€49,538) and Short-term financial debts (-€15,000)
- Deferred charges and accrued income +€4,234
new in 2025: €4,234
Equity and liabilities
- Reserves +€27,000
up €27,000 (+26.5%), from €102,000 to €129,000
- Debts after one year +€22,767
new in 2025: €22,767
- Short-term financial debts -€15,000
no longer reported in 2025 (was €15,000)
- Current portion of long-term debt +€7,147
new in 2025: €7,147
- Trade debts -€3,455
down €3,455 (-35.7%), from €9,673 to €6,218
Income statement
- Gross operating margin -€27,688
down €27,688 (-38.0%), from €72,940 to €45,253
- Taxes -€6,323
down €6,323 (-41.1%), from €15,389 to €9,066
- Depreciation +€3,912
up €3,912 (+270%), from €1,448 to €5,360
- Staff costs -€918
no longer reported in 2025 (was €918)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€51,297
Gross operating margin
-€27,688
Staff costs
+€918
Depreciation
-€3,912
Other operating charges
+€490
Financial income
+€197
Financial charges
-€482
Taxes
+€6,323
Result 2025
€27,143
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€27,729
Investment
-€49,538
Financing
+€14,913
Cash 2024
€36,139
From operations (derived)
+€27,729
Net result for the year
+€27,143
Depreciation
+€5,360
Receivables within one year
+€613
Deferred charges and accrued income
-€4,234
Trade debts
-€3,455
Tax, wage and social debts
+€2,302
Investment (derived)
-€49,538
Investment in fixed assets (net)
-€49,538
Financing
+€14,913
Debts after one year
+€22,767
Current portion of long-term debt
+€7,147
Short-term financial debts
-€15,000
Cash 2025
€29,243
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,811 | €181,714 | +€40,903 | +29.0% |
| Fixed assets | 21/28 | €4,956 | €49,134 | +€44,178 | +891% |
| Tangible fixed assets | 22/27 | €4,956 | €49,134 | +€44,178 | +891% |
| Land and buildings | 22 | - | €4,091 | +€4,091 | |
| Plant, machinery and equipment | 23 | €4,023 | €2,907 | -€1,116 | -27.7% |
| Furniture and vehicles | 24 | €933 | €42,136 | +€41,203 | +4,417% |
| Current assets | 29/58 | €135,855 | €132,580 | -€3,275 | -2.4% |
| Amounts receivable within one year | 40/41 | €99,717 | €99,103 | -€613 | -0.6% |
| Trade receivables | 40 | €75,794 | €83,832 | +€8,038 | +10.6% |
| Other amounts receivable | 41 | €23,922 | €15,271 | -€8,651 | -36.2% |
| Cash at bank and in hand | 54/58 | €36,139 | €29,243 | -€6,895 | -19.1% |
| Deferred charges and accrued income | 490/1 | - | €4,234 | +€4,234 | |
| Total equity and liabilities | 10/49 | €140,811 | €181,714 | +€40,903 | +29.0% |
| Equity | 10/15 | €107,848 | €134,991 | +€27,143 | +25.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €102,000 | €129,000 | +€27,000 | +26.5% |
| Distributable reserves | 133 | €102,000 | €129,000 | +€27,000 | +26.5% |
| Profit (loss) carried forward | 14 | €848 | €991 | +€143 | +16.8% |
| Amounts payable | 17/49 | €32,964 | €46,724 | +€13,760 | +41.7% |
| Amounts payable after more than one year | 17 | - | €22,767 | +€22,767 | |
| Financial debts | 170/4 | - | €22,767 | +€22,767 | |
| Amounts payable within one year | 42/48 | €32,964 | €23,957 | -€9,007 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,147 | +€7,147 | |
| Financial debts | 43 | €15,000 | - | -€15,000 | |
| Credit institutions | 430/8 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €9,673 | €6,218 | -€3,455 | -35.7% |
| Suppliers | 440/4 | €9,673 | €6,218 | -€3,455 | -35.7% |
| Taxes, remuneration and social security | 45 | €8,290 | €10,592 | +€2,302 | +27.8% |
| Taxes | 450/3 | €5,249 | €10,592 | +€5,343 | +102% |
| Remuneration and social security | 454/9 | €3,042 | - | -€3,042 | |
| Remuneration, social security and pensions | 62 | €918 | - | -€918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,448 | €5,360 | +€3,912 | +270% |
| Other operating charges | 640/8 | €3,244 | €2,754 | -€490 | -15.1% |
| Gross operating margin | 9900 | €72,940 | €45,253 | -€27,688 | -38.0% |
| Operating profit (loss) | 9901 | €67,331 | €37,139 | -€30,192 | -44.8% |
| Financial income | 75/76B | €15 | €212 | +€197 | +1,305% |
| Recurring financial income | 75 | €15 | €212 | +€197 | +1,305% |
| Financial charges | 65/66B | €660 | €1,142 | +€482 | +73.0% |
| Recurring financial charges | 65 | €660 | €1,142 | +€482 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €66,686 | €36,209 | -€30,477 | -45.7% |
| Income taxes | 67/77 | €15,389 | €9,066 | -€6,323 | -41.1% |
| Profit (loss) for the period | 9904 | €51,297 | €27,143 | -€24,154 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,297 | €27,143 | -€24,154 | -47.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.