FRANCOIS DERMESROPIAN: what changed
What changed
FRANCOIS DERMESROPIAN
filed annual accounts (NBB)
Net result for the year
€382,264
2024 · €352,913+€29,351
Equity
€699,357
2024 · €1.4m-€662,736
Cash
€88,480
2024 · €93,428-€4,948
Balance sheet total
€1.1m
2024 · €1.4m-€268,337
Largest movements
Assets
- Current investments -€307,382
down €307,382 (-28.2%), from €1.1m to €781,613
- Deferred charges and accrued income +€40,453
up €40,453 (+24.5%), from €165,298 to €205,751
Equity and liabilities
- Profit (loss) carried forward -€662,736
down €662,736 (-96.3%), from €688,093 to €25,357
- Other debts +€373,210
up €373,210 (+4,261%), from €8,760 to €381,969
- Tax, wage and social debts +€20,587
new in 2025: €20,587
Income statement
- Gross operating margin +€43,027
up €43,027 (+9.7%), from €443,239 to €486,267
- Taxes +€9,926
up €9,926 (+8.8%), from €112,457 to €122,383
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€352,913
Gross operating margin
+€43,027
Depreciation
+€284
Other operating charges
-€615
Financial income
-€3,271
Financial charges
-€149
Taxes
-€9,926
Result 2025
€382,264
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€738,075
Investment
+€301,977
Financing
-€1.0m
Cash 2024
€93,428
From operations (derived)
+€738,075
Net result for the year
+€382,264
Depreciation
+€1,866
Deferred charges and accrued income
-€40,453
Smaller working-capital items
+€601
Tax, wage and social debts
+€20,587
Other debts
+€373,210
Investment (derived)
+€301,977
Investment in fixed assets (net)
-€5,405
Current investments
+€307,382
Financing
-€1.0m
Contributions, distributions and other
-€1.0m
Cash 2025
€88,480
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,371,928 | €1,103,590 | -€268,337 | -19.6% |
| Fixed assets | 21/28 | €3,686 | €7,225 | +€3,539 | +96.0% |
| Tangible fixed assets | 22/27 | €3,686 | €7,225 | +€3,539 | +96.0% |
| Furniture and vehicles | 24 | €3,686 | €4,655 | +€970 | +26.3% |
| Other tangible fixed assets | 26 | - | €2,570 | +€2,570 | |
| Current assets | 29/58 | €1,368,242 | €1,096,365 | -€271,877 | -19.9% |
| Amounts receivable within one year | 40/41 | €20,521 | €20,521 | = | 0.0% |
| Other amounts receivable | 41 | €20,521 | €20,521 | = | 0.0% |
| Current investments | 50/53 | €1,088,995 | €781,613 | -€307,382 | -28.2% |
| Cash at bank and in hand | 54/58 | €93,428 | €88,480 | -€4,948 | -5.3% |
| Deferred charges and accrued income | 490/1 | €165,298 | €205,751 | +€40,453 | +24.5% |
| Total equity and liabilities | 10/49 | €1,371,928 | €1,103,590 | -€268,337 | -19.6% |
| Equity | 10/15 | €1,362,093 | €699,357 | -€662,736 | -48.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €670,000 | €670,000 | = | 0.0% |
| Distributable reserves | 133 | €670,000 | €670,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €688,093 | €25,357 | -€662,736 | -96.3% |
| Amounts payable | 17/49 | €9,835 | €404,233 | +€394,398 | +4,010% |
| Amounts payable within one year | 42/48 | €9,082 | €403,281 | +€394,199 | +4,340% |
| Trade debts | 44 | €322 | €724 | +€402 | +125% |
| Suppliers | 440/4 | €322 | €724 | +€402 | +125% |
| Taxes, remuneration and social security | 45 | - | €20,587 | +€20,587 | |
| Taxes | 450/3 | - | €20,587 | +€20,587 | |
| Other amounts payable | 47/48 | €8,760 | €381,969 | +€373,210 | +4,261% |
| Accrued charges and deferred income | 492/3 | €753 | €952 | +€199 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,150 | €1,866 | -€284 | -13.2% |
| Other operating charges | 640/8 | €484 | €1,098 | +€615 | +127% |
| Gross operating margin | 9900 | €443,239 | €486,267 | +€43,027 | +9.7% |
| Operating profit (loss) | 9901 | €440,605 | €483,303 | +€42,697 | +9.7% |
| Financial income | 75/76B | €25,966 | €22,695 | -€3,271 | -12.6% |
| Recurring financial income | 75 | €25,966 | €22,695 | -€3,271 | -12.6% |
| Financial charges | 65/66B | €1,202 | €1,351 | +€149 | +12.4% |
| Recurring financial charges | 65 | €1,202 | €1,351 | +€149 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €465,370 | €504,647 | +€39,277 | +8.4% |
| Income taxes | 67/77 | €112,457 | €122,383 | +€9,926 | +8.8% |
| Profit (loss) for the period | 9904 | €352,913 | €382,264 | +€29,351 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €352,913 | €382,264 | +€29,351 | +8.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.