DERYCKE MANAGEMENT & CONSULTANCY: 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 MANAGEMENT & CONSULTANCY
Largest movements
- Cash +€11,240
up €11,240 (+3,606%), from €312 to €11,551
mainly Depreciation (+€42,599) and Net result for the year (+€25,886)
- Tangible fixed assets -€10,513
down €10,513 (-2.0%), from €521,777 to €511,264
of which Land and buildings: -€12,064
- Reserves +€25,886
up €25,886 (+17.9%), from €145,006 to €170,892
- Debts after one year -€18,992
down €18,992 (-5.4%), from €354,743 to €335,751
- Current portion of long-term debt -€9,784
down €9,784 (-34.0%), from €28,776 to €18,992
- Gross operating margin +€5,583
up €5,583 (+6.0%), from €93,386 to €98,969
- Taxes +€1,363
up €1,363 (+12.9%), from €10,581 to €11,944
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 | €545,148 | €541,496 | -€3,651 | -0.7% |
| Fixed assets | 21/28 | €521,777 | €511,264 | -€10,513 | -2.0% |
| Tangible fixed assets | 22/27 | €521,777 | €511,264 | -€10,513 | -2.0% |
| Land and buildings | 22 | €486,032 | €473,968 | -€12,064 | -2.5% |
| Plant, machinery and equipment | 23 | €1,729 | €398 | -€1,330 | -77.0% |
| Furniture and vehicles | 24 | €34,016 | €36,898 | +€2,882 | +8.5% |
| Current assets | 29/58 | €23,371 | €30,232 | +€6,861 | +29.4% |
| Amounts receivable within one year | 40/41 | €20,084 | €17,587 | -€2,497 | -12.4% |
| Trade receivables | 40 | €20,084 | €17,556 | -€2,528 | -12.6% |
| Other amounts receivable | 41 | €0 | €31 | +€31 | |
| Cash at bank and in hand | 54/58 | €312 | €11,551 | +€11,240 | +3,606% |
| Deferred charges and accrued income | 490/1 | €2,975 | €1,094 | -€1,881 | -63.2% |
| Total equity and liabilities | 10/49 | €545,148 | €541,496 | -€3,651 | -0.7% |
| Equity | 10/15 | €150,006 | €175,892 | +€25,886 | +17.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €145,006 | €170,892 | +€25,886 | +17.9% |
| Distributable reserves | 133 | €145,006 | €170,892 | +€25,886 | +17.9% |
| Amounts payable | 17/49 | €395,142 | €365,604 | -€29,537 | -7.5% |
| Amounts payable after more than one year | 17 | €354,743 | €335,751 | -€18,992 | -5.4% |
| Financial debts | 170/4 | €354,743 | €335,751 | -€18,992 | -5.4% |
| Amounts payable within one year | 42/48 | €40,398 | €29,853 | -€10,545 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €28,776 | €18,992 | -€9,784 | -34.0% |
| Financial debts | 43 | €2,433 | €1,918 | -€515 | -21.2% |
| Credit institutions | 430/8 | €2,433 | €1,918 | -€515 | -21.2% |
| Trade debts | 44 | €905 | €1,904 | +€1,000 | +111% |
| Suppliers | 440/4 | €905 | €1,904 | +€1,000 | +111% |
| Taxes, remuneration and social security | 45 | €4,816 | €3,538 | -€1,278 | -26.5% |
| Taxes | 450/3 | €4,816 | €3,538 | -€1,278 | -26.5% |
| Other amounts payable | 47/48 | €3,469 | €3,501 | +€31 | +0.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,043 | €42,599 | -€444 | -1.0% |
| Other operating charges | 640/8 | €2,898 | €3,460 | +€562 | +19.4% |
| Gross operating margin | 9900 | €93,386 | €98,969 | +€5,583 | +6.0% |
| Operating profit (loss) | 9901 | €47,445 | €52,911 | +€5,465 | +11.5% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.8% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.8% |
| Financial charges | 65/66B | €14,675 | €15,081 | +€406 | +2.8% |
| Recurring financial charges | 65 | €14,675 | €15,081 | +€406 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €32,777 | €37,830 | +€5,053 | +15.4% |
| Income taxes | 67/77 | €10,581 | €11,944 | +€1,363 | +12.9% |
| Profit (loss) for the period | 9904 | €22,196 | €25,886 | +€3,690 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,196 | €25,886 | +€3,690 | +16.6% |
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 26 October 2026 via checked.be.