DIDIER DERMONNE: 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.
DIDIER DERMONNE
Largest movements
- Cash +€57,908
up €57,908 (+13.0%), from €446,150 to €504,057
mainly Net result for the year (+€76,193) and Depreciation (+€32,973)
- Tangible fixed assets -€30,796
down €30,796 (-27.0%), from €113,932 to €83,137
of which Furniture and vehicles: -€24,322
- Trade debts -€62,824
down €62,824 (-74.6%), from €84,176 to €21,352
- Profit (loss) carried forward +€46,193
up €46,193 (+15.9%), from €290,880 to €337,073
- Reserves +€30,000
up €30,000 (+16.9%), from €177,480 to €207,480
of which Distributable reserves: +€30,000
- Tax, wage and social debts +€10,956
up €10,956 (+67.7%), from €16,175 to €27,131
of which Taxes: +€8,771
- Turnover +€689,119
new in 2025: €689,119
- Purchases and services +€411,501
new in 2025: €411,501
- Gross operating margin +€89,799
up €89,799 (+47.8%), from €187,819 to €277,618
- Taxes +€14,317
up €14,317 (+133%), from €10,787 to €25,104
- Staff costs +€14,059
up €14,059 (+10.9%), from €128,824 to €142,883
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 | €597,480 | €617,983 | +€20,503 | +3.4% |
| Fixed assets | 21/28 | €114,202 | €83,407 | -€30,796 | -27.0% |
| Tangible fixed assets | 22/27 | €113,932 | €83,137 | -€30,796 | -27.0% |
| Land and buildings | 22 | €25,727 | €21,122 | -€4,605 | -17.9% |
| Plant, machinery and equipment | 23 | €7,386 | €5,518 | -€1,869 | -25.3% |
| Furniture and vehicles | 24 | €80,820 | €56,497 | -€24,322 | -30.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €483,278 | €534,577 | +€51,299 | +10.6% |
| Stocks and contracts in progress | 3 | €6,887 | €3,196 | -€3,691 | -53.6% |
| Stocks | 30/36 | €6,887 | €3,196 | -€3,691 | -53.6% |
| Amounts receivable within one year | 40/41 | €30,241 | €27,323 | -€2,918 | -9.6% |
| Trade receivables | 40 | €3,298 | €15,709 | +€12,411 | +376% |
| Other amounts receivable | 41 | €26,943 | €11,614 | -€15,329 | -56.9% |
| Cash at bank and in hand | 54/58 | €446,150 | €504,057 | +€57,908 | +13.0% |
| Total equity and liabilities | 10/49 | €597,480 | €617,983 | +€20,503 | +3.4% |
| Equity | 10/15 | €486,959 | €563,152 | +€76,193 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,480 | €207,480 | +€30,000 | +16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €175,620 | €205,620 | +€30,000 | +17.1% |
| Profit (loss) carried forward | 14 | €290,880 | €337,073 | +€46,193 | +15.9% |
| Amounts payable | 17/49 | €110,521 | €54,831 | -€55,689 | -50.4% |
| Amounts payable after more than one year | 17 | €3,064 | €3,064 | = | 0.0% |
| Financial debts | 170/4 | €3,064 | €3,064 | = | 0.0% |
| Amounts payable within one year | 42/48 | €107,457 | €51,767 | -€55,689 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €6,078 | - | -€6,078 | |
| Trade debts | 44 | €84,176 | €21,352 | -€62,824 | -74.6% |
| Suppliers | 440/4 | €84,176 | €21,352 | -€62,824 | -74.6% |
| Taxes, remuneration and social security | 45 | €16,175 | €27,131 | +€10,956 | +67.7% |
| Taxes | 450/3 | €7,448 | €16,219 | +€8,771 | +118% |
| Remuneration and social security | 454/9 | €8,727 | €10,912 | +€2,185 | +25.0% |
| Other amounts payable | 47/48 | €1,028 | €3,284 | +€2,255 | +219% |
| Turnover | 70 | - | €689,119 | +€689,119 | |
| Non-recurring operating income | 76A | €5,785 | - | -€5,785 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €411,501 | +€411,501 | |
| Remuneration, social security and pensions | 62 | €128,824 | €142,883 | +€14,059 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,213 | €32,973 | +€10,760 | +48.4% |
| Other operating charges | 640/8 | €1,793 | €1,560 | -€233 | -13.0% |
| Non-recurring operating charges | 66A | €708 | - | -€708 | |
| Gross operating margin | 9900 | €187,819 | €277,618 | +€89,799 | +47.8% |
| Operating profit (loss) | 9901 | €34,281 | €100,202 | +€65,922 | +192% |
| Financial income | 75/76B | €1,823 | €1,150 | -€673 | -36.9% |
| Recurring financial income | 75 | €1,823 | €1,150 | -€673 | -36.9% |
| Financial charges | 65/66B | €698 | €56 | -€642 | -92.0% |
| Recurring financial charges | 65 | €698 | €56 | -€642 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €35,406 | €101,297 | +€65,890 | +186% |
| Income taxes | 67/77 | €10,787 | €25,104 | +€14,317 | +133% |
| Profit (loss) for the period | 9904 | €24,620 | €76,193 | +€51,573 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €24,620 | €76,193 | +€51,573 | +209% |
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 29 October 2026 via checked.be.