DERYIL: what changed
Two fiscal 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.
DERYIL
Largest movements
- Cash +€15,945
up €15,945 (+64.2%), from €24,846 to €40,791
mainly Net result for the year (+€11,489) and Trade debts (+€2,958)
- Receivables within one year +€2,034
new in 2025: €2,034
- Tangible fixed assets -€1,307
down €1,307 (-16.2%), from €8,054 to €6,747
- Profit (loss) carried forward +€11,489
up €11,489, from -€4,409 to €7,080
- Trade debts +€2,958
up €2,958 (+442.8%), from €668 to €3,626
- Tax, wage and social debts +€2,406
up €2,406 (+70.1%), from €3,433 to €5,839
of which Taxes: +€2,406
- Gross operating margin +€8,535
up €8,535 (+127.2%), from €6,708 to €15,243
- Taxes +€1,874
new in 2025: €1,874
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.
Cash bridge derived
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 | €32,900 | €49,572 | +€16,672 | +50.7% |
| Fixed assets | 21/28 | €8,054 | €6,747 | -€1,307 | -16.2% |
| Tangible fixed assets | 22/27 | €8,054 | €6,747 | -€1,307 | -16.2% |
| Other tangible fixed assets | 26 | €8,054 | €6,747 | -€1,307 | -16.2% |
| Current assets | 29/58 | €24,846 | €42,825 | +€17,979 | +72.4% |
| Amounts receivable within one year | 40/41 | - | €2,034 | +€2,034 | |
| Trade receivables | 40 | - | €2,034 | +€2,034 | |
| Cash at bank and in hand | 54/58 | €24,846 | €40,791 | +€15,945 | +64.2% |
| Total equity and liabilities | 10/49 | €32,900 | €49,572 | +€16,672 | +50.7% |
| Equity | 10/15 | €5,591 | €17,080 | +€11,489 | +205.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,409 | €7,080 | +€11,489 | |
| Amounts payable | 17/49 | €27,309 | €32,492 | +€5,183 | +19.0% |
| Amounts payable within one year | 42/48 | €27,309 | €32,492 | +€5,183 | +19.0% |
| Trade debts | 44 | €668 | €3,626 | +€2,958 | +442.8% |
| Suppliers | 440/4 | €668 | €3,626 | +€2,958 | +442.8% |
| Taxes, remuneration and social security | 45 | €3,433 | €5,839 | +€2,406 | +70.1% |
| Taxes | 450/3 | €2,033 | €4,439 | +€2,406 | +118.3% |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 47/48 | €23,208 | €23,027 | -€181 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €1,308 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€15 | +3.0% |
| Gross operating margin | 9900 | €6,708 | €15,243 | +€8,535 | +127.2% |
| Operating profit (loss) | 9901 | €4,895 | €13,415 | +€8,520 | +174.1% |
| Financial income | 75/76B | €2 | €5 | +€3 | +150.0% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +150.0% |
| Financial charges | 65/66B | €60 | €57 | -€3 | -5.0% |
| Recurring financial charges | 65 | €60 | €57 | -€3 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €4,837 | €13,363 | +€8,526 | +176.3% |
| Income taxes | 67/77 | - | €1,874 | +€1,874 | |
| Profit (loss) for the period | 9904 | €4,837 | €11,489 | +€6,652 | +137.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,837 | €11,489 | +€6,652 | +137.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.