DERYMMO: 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.
DERYMMO
Largest movements
- Tangible fixed assets -€259,731
down €259,731 (-6.2%), from €4.2m to €3.9m
of which Land and buildings: -€222,736
- Receivables within one year +€209,022
up €209,022 (+112.7%), from €185,497 to €394,520
of which Other amounts receivable: +€260,538
- Cash +€125,009
up €125,009 (+614.0%), from €20,361 to €145,370
mainly Depreciation (+€253,401) and Net result for the year (+€195,720)
- Other debts -€247,660
down €247,660 (-7.3%), from €3.4m to €3.2m
- Reserves +€195,720
up €195,720 (+14.9%), from €1.3m to €1.5m
of which Distributable reserves: +€195,720
- Debts after one year +€142,175
up €142,175 (+19.4%), from €731,409 to €873,585
- Gross operating margin -€70,594
down €70,594 (-11.9%), from €595,468 to €524,875
- Financial income +€38,039
up €38,039 (+60.1%), from €63,314 to €101,354
- Taxes -€34,316
down €34,316 (-35.1%), from €97,785 to €63,469
- Other operating charges +€18,349
up €18,349 (+79.4%), from €23,103 to €41,452
- Financial charges -€11,567
down €11,567 (-13.8%), from €83,753 to €72,186
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 | €5,772,628 | €5,857,052 | +€84,424 | +1.5% |
| Fixed assets | 21/28 | €5,561,770 | €5,302,039 | -€259,731 | -4.7% |
| Tangible fixed assets | 22/27 | €4,161,770 | €3,902,039 | -€259,731 | -6.2% |
| Land and buildings | 22 | €4,112,971 | €3,890,235 | -€222,736 | -5.4% |
| Plant, machinery and equipment | 23 | €3,804 | €2,440 | -€1,364 | -35.9% |
| Furniture and vehicles | 24 | €44,996 | €9,365 | -€35,631 | -79.2% |
| Financial fixed assets | 28 | €1,400,000 | €1,400,000 | = | 0.0% |
| Current assets | 29/58 | €210,858 | €555,013 | +€344,154 | +163.2% |
| Amounts receivable within one year | 40/41 | €185,497 | €394,520 | +€209,022 | +112.7% |
| Trade receivables | 40 | €51,581 | €65 | -€51,516 | -99.9% |
| Other amounts receivable | 41 | €133,916 | €394,455 | +€260,538 | +194.6% |
| Cash at bank and in hand | 54/58 | €20,361 | €145,370 | +€125,009 | +614.0% |
| Deferred charges and accrued income | 490/1 | €5,000 | €15,123 | +€10,123 | +202.5% |
| Total equity and liabilities | 10/49 | €5,772,628 | €5,857,052 | +€84,424 | +1.5% |
| Equity | 10/15 | €1,374,724 | €1,570,444 | +€195,720 | +14.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,312,724 | €1,508,444 | +€195,720 | +14.9% |
| Non-distributable reserves | 130/1 | €69,200 | €69,200 | = | 0.0% |
| Legal reserve | 130 | €69,200 | €69,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,999 | €37,999 | = | 0.0% |
| Distributable reserves | 133 | €1,205,524 | €1,401,244 | +€195,720 | +16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,397,905 | €4,286,608 | -€111,296 | -2.5% |
| Amounts payable after more than one year | 17 | €731,409 | €873,585 | +€142,175 | +19.4% |
| Financial debts | 170/4 | €731,409 | €873,585 | +€142,175 | +19.4% |
| Amounts payable within one year | 42/48 | €3,630,780 | €3,388,555 | -€242,225 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €199,390 | €220,457 | +€21,067 | +10.6% |
| Trade debts | 44 | €6,076 | €10,045 | +€3,970 | +65.3% |
| Suppliers | 440/4 | €6,076 | €10,045 | +€3,970 | +65.3% |
| Taxes, remuneration and social security | 45 | €23,345 | €3,743 | -€19,601 | -84.0% |
| Taxes | 450/3 | €23,345 | €3,743 | -€19,601 | -84.0% |
| Other amounts payable | 47/48 | €3,401,970 | €3,154,310 | -€247,660 | -7.3% |
| Accrued charges and deferred income | 492/3 | €35,715 | €24,468 | -€11,247 | -31.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261,556 | €253,401 | -€8,155 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,404 | €0 | +€2,404 | |
| Other operating charges | 640/8 | €23,103 | €41,452 | +€18,349 | +79.4% |
| Gross operating margin | 9900 | €595,468 | €524,875 | -€70,594 | -11.9% |
| Operating profit (loss) | 9901 | €313,213 | €230,022 | -€83,191 | -26.6% |
| Financial income | 75/76B | €63,314 | €101,354 | +€38,039 | +60.1% |
| Recurring financial income | 75 | €63,314 | €101,354 | +€38,039 | +60.1% |
| Financial charges | 65/66B | €83,753 | €72,186 | -€11,567 | -13.8% |
| Recurring financial charges | 65 | €83,753 | €72,186 | -€11,567 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €292,775 | €259,189 | -€33,585 | -11.5% |
| Income taxes | 67/77 | €97,785 | €63,469 | -€34,316 | -35.1% |
| Profit (loss) for the period | 9904 | €194,989 | €195,720 | +€731 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €194,989 | €195,720 | +€731 | +0.4% |
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 6 October 2026 via checked.be.