DERYCO: 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.
DERYCO
Largest movements
- Receivables within one year -€9,780
down €9,780 (-96.7%), from €10,117 to €337
of which Other amounts receivable: -€6,780
- Tangible fixed assets -€3,953
down €3,953 (-7.9%), from €49,944 to €45,991
of which Land and buildings: -€3,566
- Cash -€3,064
down €3,064 (-100%), from €3,064 to €0
mainly Other debts (-€83,776) and Net result for the year (-€46,101)
- Debts after one year +€114,699
up €114,699 (+62.9%), from €182,316 to €297,015
of which Other amounts payable: +€150,000
- Other debts -€83,776
down €83,776 (-69.0%), from €121,501 to €37,725
- Profit (loss) carried forward -€46,101
down €46,101 (-11.4%), from -€402,807 to -€448,908
- Trade debts -€28,728
down €28,728 (-51.5%), from €55,809 to €27,081
- Short-term financial debts +€25,654
up €25,654, from €0 to €25,654
- Gross operating margin +€56,892
up €56,892 (+68.2%), from -€83,430 to -€26,538
- Financial charges -€2,016
down €2,016 (-14.8%), from €13,578 to €11,562
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 | €71,527 | €54,788 | -€16,738 | -23.4% |
| Fixed assets | 21/28 | €56,700 | €52,747 | -€3,953 | -7.0% |
| Tangible fixed assets | 22/27 | €49,944 | €45,991 | -€3,953 | -7.9% |
| Land and buildings | 22 | €46,631 | €43,065 | -€3,566 | -7.6% |
| Plant, machinery and equipment | 23 | €3,114 | €2,926 | -€188 | -6.0% |
| Furniture and vehicles | 24 | €199 | €0 | -€199 | -100% |
| Financial fixed assets | 28 | €6,756 | €6,756 | = | 0.0% |
| Current assets | 29/58 | €14,827 | €2,042 | -€12,785 | -86.2% |
| Amounts receivable within one year | 40/41 | €10,117 | €337 | -€9,780 | -96.7% |
| Trade receivables | 40 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts receivable | 41 | €7,117 | €337 | -€6,780 | -95.3% |
| Cash at bank and in hand | 54/58 | €3,064 | €0 | -€3,064 | -100% |
| Deferred charges and accrued income | 490/1 | €1,646 | €1,705 | +€59 | +3.6% |
| Total equity and liabilities | 10/49 | €71,527 | €54,788 | -€16,738 | -23.4% |
| Equity | 10/15 | -€326,643 | -€372,743 | -€46,101 | -14.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,165 | €1,165 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,165 | €1,165 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€402,807 | -€448,908 | -€46,101 | -11.4% |
| Amounts payable | 17/49 | €398,169 | €427,532 | +€29,363 | +7.4% |
| Amounts payable after more than one year | 17 | €182,316 | €297,015 | +€114,699 | +62.9% |
| Financial debts | 170/4 | €182,316 | €147,015 | -€35,301 | -19.4% |
| Other amounts payable | 178/9 | - | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €212,022 | €126,535 | -€85,486 | -40.3% |
| Current portion of amounts payable after more than one year | 42 | €34,046 | €35,301 | +€1,255 | +3.7% |
| Financial debts | 43 | €0 | €25,654 | +€25,654 | |
| Credit institutions | 430/8 | €0 | €25,654 | +€25,654 | |
| Trade debts | 44 | €55,809 | €27,081 | -€28,728 | -51.5% |
| Suppliers | 440/4 | €55,809 | €27,081 | -€28,728 | -51.5% |
| Taxes, remuneration and social security | 45 | €666 | €774 | +€108 | +16.3% |
| Taxes | 450/3 | €666 | €774 | +€108 | +16.3% |
| Other amounts payable | 47/48 | €121,501 | €37,725 | -€83,776 | -69.0% |
| Accrued charges and deferred income | 492/3 | €3,831 | €3,981 | +€150 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,209 | €3,754 | -€455 | -10.8% |
| Other operating charges | 640/8 | €4,251 | €4,248 | -€4 | -0.1% |
| Gross operating margin | 9900 | -€83,430 | -€26,538 | +€56,892 | +68.2% |
| Operating profit (loss) | 9901 | -€91,891 | -€34,539 | +€57,352 | +62.4% |
| Financial income | 75/76B | €38 | €0 | -€38 | -100% |
| Recurring financial income | 75 | €38 | €0 | -€38 | -100% |
| Financial charges | 65/66B | €13,578 | €11,562 | -€2,016 | -14.8% |
| Recurring financial charges | 65 | €13,578 | €11,562 | -€2,016 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€105,431 | -€46,101 | +€59,330 | +56.3% |
| Profit (loss) for the period | 9904 | -€105,431 | -€46,101 | +€59,330 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,431 | -€46,101 | +€59,330 | +56.3% |
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 16 October 2026 via checked.be.