JUNIOR DERYCKERE: 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.
JUNIOR DERYCKERE
Largest movements
- Cash -€14,140
down €14,140 (-67.6%), from €20,905 to €6,765
mainly Debts after one year (-€8,918) and Trade debts (-€5,574)
- Tangible fixed assets -€7,271
down €7,271 (-20.0%), from €36,335 to €29,064
- Receivables within one year +€5,455
up €5,455 (+79.7%), from €6,845 to €12,300
of which Other amounts receivable: +€3,601
- Debts after one year -€8,918
down €8,918 (-32.1%), from €27,755 to €18,836
- Trade debts -€5,574
down €5,574 (-71.7%), from €7,772 to €2,198
- Profit (loss) carried forward -€2,462
new in 2025: -€2,462
- Tax, wage and social debts +€680
up €680 (+17.4%), from €3,909 to €4,590
- Gross operating margin -€11,508
down €11,508 (-60.4%), from €19,047 to €7,539
- Depreciation +€7,251
up €7,251 (+36,401%), from €20 to €7,271
- Taxes -€3,229
down €3,229 (-82.6%), from €3,909 to €680
- Financial charges +€1,165
up €1,165 (+508%), from €229 to €1,394
- Other operating charges -€564
down €564 (-46.2%), from €1,220 to €656
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 | €64,086 | €48,129 | -€15,956 | -24.9% |
| Fixed assets | 21/28 | €36,335 | €29,064 | -€7,271 | -20.0% |
| Tangible fixed assets | 22/27 | €36,335 | €29,064 | -€7,271 | -20.0% |
| Furniture and vehicles | 24 | €36,335 | €29,064 | -€7,271 | -20.0% |
| Current assets | 29/58 | €27,750 | €19,065 | -€8,685 | -31.3% |
| Amounts receivable within one year | 40/41 | €6,845 | €12,300 | +€5,455 | +79.7% |
| Trade receivables | 40 | - | €1,854 | +€1,854 | |
| Other amounts receivable | 41 | €6,845 | €10,446 | +€3,601 | +52.6% |
| Cash at bank and in hand | 54/58 | €20,905 | €6,765 | -€14,140 | -67.6% |
| Total equity and liabilities | 10/49 | €64,086 | €48,129 | -€15,956 | -24.9% |
| Equity | 10/15 | €16,049 | €13,587 | -€2,462 | -15.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,049 | €14,049 | = | 0.0% |
| Distributable reserves | 133 | €14,049 | €14,049 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,462 | -€2,462 | |
| Amounts payable | 17/49 | €48,037 | €34,543 | -€13,494 | -28.1% |
| Amounts payable after more than one year | 17 | €27,755 | €18,836 | -€8,918 | -32.1% |
| Financial debts | 170/4 | €27,755 | €18,836 | -€8,918 | -32.1% |
| Amounts payable within one year | 42/48 | €20,282 | €15,706 | -€4,576 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €8,601 | €8,918 | +€318 | +3.7% |
| Trade debts | 44 | €7,772 | €2,198 | -€5,574 | -71.7% |
| Suppliers | 440/4 | €7,772 | €2,198 | -€5,574 | -71.7% |
| Taxes, remuneration and social security | 45 | €3,909 | €4,590 | +€680 | +17.4% |
| Taxes | 450/3 | €3,909 | €4,590 | +€680 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €7,271 | +€7,251 | +36,401% |
| Other operating charges | 640/8 | €1,220 | €656 | -€564 | -46.2% |
| Gross operating margin | 9900 | €19,047 | €7,539 | -€11,508 | -60.4% |
| Operating profit (loss) | 9901 | €17,808 | -€388 | -€18,196 | |
| Financial income | 75/76B | €379 | - | -€379 | |
| Recurring financial income | 75 | €379 | - | -€379 | |
| Financial charges | 65/66B | €229 | €1,394 | +€1,165 | +508% |
| Recurring financial charges | 65 | €229 | €1,394 | +€1,165 | +508% |
| Profit (loss) for the period before taxes | 9903 | €17,958 | -€1,782 | -€19,740 | |
| Income taxes | 67/77 | €3,909 | €680 | -€3,229 | -82.6% |
| Profit (loss) for the period | 9904 | €14,049 | -€2,462 | -€16,511 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,049 | -€2,462 | -€16,511 |
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 20 October 2026 via checked.be.