Deryco partners: 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 partners
Largest movements
- Cash +€26,868
up €26,868 (+270%), from €9,957 to €36,825
mainly Receivables within one year (+€25,214) and Net result for the year (+€11,053)
- Receivables within one year -€25,214
down €25,214 (-69.1%), from €36,482 to €11,268
of which Trade receivables: -€16,502
- Tangible fixed assets +€2,980
up €2,980 (+111%), from €2,687 to €5,668
of which Furniture and vehicles: +€3,812
- Deferred charges and accrued income +€635
up €635 (+14.6%), from €4,351 to €4,986
- Reserves +€11,053
up €11,053 (+28.8%), from €38,355 to €49,408
of which Distributable reserves: +€11,053
- Tax, wage and social debts -€4,243
down €4,243 (-35.0%), from €12,132 to €7,890
of which Taxes: -€3,167
- Trade debts -€2,354
down €2,354 (-48.6%), from €4,847 to €2,493
- Financial charges -€1,662
down €1,662 (-47.9%), from €3,471 to €1,809
- Gross operating margin -€524
down €524 (-2.3%), from €22,861 to €22,337
- Depreciation +€301
up €301 (+17.5%), from €1,717 to €2,018
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 | €56,752 | €61,771 | +€5,019 | +8.8% |
| Fixed assets | 21/28 | €5,962 | €8,693 | +€2,730 | +45.8% |
| Tangible fixed assets | 22/27 | €2,687 | €5,668 | +€2,980 | +111% |
| Land and buildings | 22 | €776 | €540 | -€236 | -30.4% |
| Plant, machinery and equipment | 23 | €719 | €123 | -€596 | -82.9% |
| Furniture and vehicles | 24 | €1,192 | €5,004 | +€3,812 | +320% |
| Financial fixed assets | 28 | €3,275 | €3,025 | -€250 | -7.6% |
| Current assets | 29/58 | €50,790 | €53,078 | +€2,288 | +4.5% |
| Amounts receivable within one year | 40/41 | €36,482 | €11,268 | -€25,214 | -69.1% |
| Trade receivables | 40 | €27,770 | €11,268 | -€16,502 | -59.4% |
| Other amounts receivable | 41 | €8,711 | €0 | -€8,711 | -100% |
| Cash at bank and in hand | 54/58 | €9,957 | €36,825 | +€26,868 | +270% |
| Deferred charges and accrued income | 490/1 | €4,351 | €4,986 | +€635 | +14.6% |
| Total equity and liabilities | 10/49 | €56,752 | €61,771 | +€5,019 | +8.8% |
| Equity | 10/15 | €38,927 | €49,980 | +€11,053 | +28.4% |
| Contributions | 10/11 | €572 | €572 | = | 0.0% |
| Reserves | 13 | €38,355 | €49,408 | +€11,053 | +28.8% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | €0 | = | 0.0% |
| Distributable reserves | 133 | €38,354 | €49,408 | +€11,053 | +28.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,826 | €11,791 | -€6,034 | -33.9% |
| Amounts payable within one year | 42/48 | €16,980 | €10,383 | -€6,596 | -38.8% |
| Trade debts | 44 | €4,847 | €2,493 | -€2,354 | -48.6% |
| Suppliers | 440/4 | €4,847 | €2,493 | -€2,354 | -48.6% |
| Taxes, remuneration and social security | 45 | €12,132 | €7,890 | -€4,243 | -35.0% |
| Taxes | 450/3 | €8,777 | €5,610 | -€3,167 | -36.1% |
| Remuneration and social security | 454/9 | €3,355 | €2,280 | -€1,075 | -32.1% |
| Other amounts payable | 47/48 | €0 | €0 | +€0 | |
| Accrued charges and deferred income | 492/3 | €846 | €1,408 | +€562 | +66.4% |
| Non-recurring operating income | 76A | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,717 | €2,018 | +€301 | +17.5% |
| Other operating charges | 640/8 | €2,235 | €2,347 | +€112 | +5.0% |
| Gross operating margin | 9900 | €22,861 | €22,337 | -€524 | -2.3% |
| Operating profit (loss) | 9901 | €18,910 | €17,973 | -€937 | -5.0% |
| Financial income | 75/76B | €72 | €202 | +€131 | +183% |
| Recurring financial income | 75 | €72 | €202 | +€131 | +183% |
| Financial charges | 65/66B | €3,471 | €1,809 | -€1,662 | -47.9% |
| Recurring financial charges | 65 | €3,471 | €1,809 | -€1,662 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €15,511 | €16,367 | +€856 | +5.5% |
| Income taxes | 67/77 | €5,087 | €5,313 | +€227 | +4.5% |
| Profit (loss) for the period | 9904 | €10,424 | €11,053 | +€629 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,424 | €11,053 | +€629 | +6.0% |
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.