DERYCKERE - BORRY: 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.
DERYCKERE - BORRY
Largest movements
- Receivables after one year -€105,000
no longer reported in 2025 (was €105,000)
- Stocks and contracts +€97,574
up €97,574 (+62.0%), from €157,396 to €254,970
of which Contracts in progress: +€93,626
- Receivables within one year +€96,577
up €96,577 (+186%), from €51,882 to €148,459
of which Other amounts receivable: +€108,985
- Cash -€71,789
down €71,789 (-66.4%), from €108,162 to €36,373
mainly Stocks and contracts (-€97,574) and Receivables within one year (-€96,577)
- Tangible fixed assets -€6,952
down €6,952 (-85.6%), from €8,124 to €1,172
of which Land and buildings: -€5,520
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€12,856
down €12,856 (-51.8%), from €24,835 to €11,979
- Taxes -€5,853
down €5,853 (-84.7%), from €6,910 to €1,057
- Depreciation -€1,812
down €1,812 (-65.0%), from €2,786 to €974
- Other operating charges +€1,556
up €1,556 (+112%), from €1,392 to €2,948
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 | €440,395 | €444,844 | +€4,449 | +1.0% |
| Fixed assets | 21/28 | €8,124 | €1,172 | -€6,952 | -85.6% |
| Tangible fixed assets | 22/27 | €8,124 | €1,172 | -€6,952 | -85.6% |
| Land and buildings | 22 | €5,520 | - | -€5,520 | |
| Plant, machinery and equipment | 23 | €2,145 | €1,172 | -€973 | -45.4% |
| Furniture and vehicles | 24 | €459 | - | -€459 | |
| Current assets | 29/58 | €432,271 | €443,672 | +€11,401 | +2.6% |
| Amounts receivable after more than one year | 29 | €105,000 | - | -€105,000 | |
| Other amounts receivable | 291 | €105,000 | - | -€105,000 | |
| Stocks and contracts in progress | 3 | €157,396 | €254,970 | +€97,574 | +62.0% |
| Stocks | 30/36 | €16,421 | €20,369 | +€3,948 | +24.0% |
| Contracts in progress | 37 | €140,975 | €234,601 | +€93,626 | +66.4% |
| Amounts receivable within one year | 40/41 | €51,882 | €148,459 | +€96,577 | +186% |
| Trade receivables | 40 | €13,367 | €959 | -€12,408 | -92.8% |
| Other amounts receivable | 41 | €38,515 | €147,500 | +€108,985 | +283% |
| Cash at bank and in hand | 54/58 | €108,162 | €36,373 | -€71,789 | -66.4% |
| Deferred charges and accrued income | 490/1 | €9,831 | €3,870 | -€5,961 | -60.6% |
| Total equity and liabilities | 10/49 | €440,395 | €444,844 | +€4,449 | +1.0% |
| Equity | 10/15 | €429,725 | €430,734 | +€1,009 | +0.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €388,561 | €389,570 | +€1,009 | +0.3% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €386,661 | €387,670 | +€1,009 | +0.3% |
| Profit (loss) carried forward | 14 | €22,164 | €22,164 | = | 0.0% |
| Amounts payable | 17/49 | €10,670 | €14,110 | +€3,440 | +32.2% |
| Amounts payable within one year | 42/48 | €10,670 | €14,110 | +€3,440 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €552 | - | -€552 | |
| Trade debts | 44 | €1,489 | €5,018 | +€3,529 | +237% |
| Suppliers | 440/4 | €1,489 | €5,018 | +€3,529 | +237% |
| Taxes, remuneration and social security | 45 | €8,629 | €9,092 | +€463 | +5.4% |
| Taxes | 450/3 | €8,629 | €9,092 | +€463 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,786 | €974 | -€1,812 | -65.0% |
| Other operating charges | 640/8 | €1,392 | €2,948 | +€1,556 | +112% |
| Non-recurring operating charges | 66A | - | €5,978 | +€5,978 | |
| Gross operating margin | 9900 | €24,835 | €11,979 | -€12,856 | -51.8% |
| Operating profit (loss) | 9901 | €20,657 | €2,079 | -€18,578 | -89.9% |
| Financial income | 75/76B | €124 | €58 | -€66 | -53.2% |
| Recurring financial income | 75 | €124 | €58 | -€66 | -53.2% |
| Financial charges | 65/66B | €252 | €71 | -€181 | -71.8% |
| Recurring financial charges | 65 | €252 | €71 | -€181 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | €20,529 | €2,066 | -€18,463 | -89.9% |
| Income taxes | 67/77 | €6,910 | €1,057 | -€5,853 | -84.7% |
| Profit (loss) for the period | 9904 | €13,619 | €1,009 | -€12,610 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,619 | €1,009 | -€12,610 | -92.6% |
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 25 October 2026 via checked.be.