DR DEROO LIESBETH: 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.
DR DEROO LIESBETH
Largest movements
- Cash +€135,280
up €135,280 (+1291.7%), from €10,473 to €145,753
mainly Net result for the year (+€143,712) and Tax, wage and social debts (+€14,103)
- Deferred charges and accrued income +€17,361
up €17,361 (+20.5%), from €84,692 to €102,053
- Tangible fixed assets +€5,501
up €5,501 (+177.4%), from €3,100 to €8,602
- Reserves +€143,712
up €143,712 (+165.5%), from €86,859 to €230,571
- Tax, wage and social debts +€14,103
up €14,103 (+210.2%), from €6,708 to €20,810
- Gross operating margin +€78,610
up €78,610 (+70.9%), from €110,839 to €189,449
- Taxes +€21,145
up €21,145 (+92.1%), from €22,958 to €44,103
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 | €98,720 | €257,311 | +€158,591 | +160.6% |
| Fixed assets | 21/28 | €3,100 | €8,602 | +€5,501 | +177.4% |
| Tangible fixed assets | 22/27 | €3,100 | €8,602 | +€5,501 | +177.4% |
| Land and buildings | 22 | €3,100 | €5,131 | +€2,030 | +65.5% |
| Plant, machinery and equipment | 23 | - | €2,641 | +€2,641 | |
| Furniture and vehicles | 24 | - | €829 | +€829 | |
| Current assets | 29/58 | €95,620 | €248,709 | +€153,089 | +160.1% |
| Amounts receivable within one year | 40/41 | €455 | €903 | +€448 | +98.6% |
| Other amounts receivable | 41 | €455 | €903 | +€448 | +98.6% |
| Cash at bank and in hand | 54/58 | €10,473 | €145,753 | +€135,280 | +1291.7% |
| Deferred charges and accrued income | 490/1 | €84,692 | €102,053 | +€17,361 | +20.5% |
| Total equity and liabilities | 10/49 | €98,720 | €257,311 | +€158,591 | +160.6% |
| Equity | 10/15 | €91,859 | €235,571 | +€143,712 | +156.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €86,859 | €230,571 | +€143,712 | +165.5% |
| Distributable reserves | 133 | €86,859 | €230,571 | +€143,712 | +165.5% |
| Amounts payable | 17/49 | €6,861 | €21,739 | +€14,879 | +216.9% |
| Amounts payable within one year | 42/48 | €6,708 | €21,739 | +€15,032 | +224.1% |
| Trade debts | 44 | - | €929 | +€929 | |
| Suppliers | 440/4 | - | €929 | +€929 | |
| Taxes, remuneration and social security | 45 | €6,708 | €20,810 | +€14,103 | +210.2% |
| Taxes | 450/3 | €6,708 | €20,810 | +€14,103 | +210.2% |
| Accrued charges and deferred income | 492/3 | €153 | €0 | -€153 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €1,431 | +€345 | +31.8% |
| Other operating charges | 640/8 | - | €193 | +€193 | |
| Gross operating margin | 9900 | €110,839 | €189,449 | +€78,610 | +70.9% |
| Operating profit (loss) | 9901 | €109,753 | €187,826 | +€78,072 | +71.1% |
| Financial income | 75/76B | €64 | €49 | -€14 | -22.5% |
| Recurring financial income | 75 | €64 | €49 | -€14 | -22.5% |
| Financial charges | 65/66B | €0 | €60 | +€60 | +600000.0% |
| Recurring financial charges | 65 | €0 | €60 | +€60 | +600000.0% |
| Profit (loss) for the period before taxes | 9903 | €109,817 | €187,815 | +€77,998 | +71.0% |
| Income taxes | 67/77 | €22,958 | €44,103 | +€21,145 | +92.1% |
| Profit (loss) for the period | 9904 | €86,859 | €143,712 | +€56,853 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,859 | €143,712 | +€56,853 | +65.5% |
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 12 October 2026 via checked.be.