Kantoor DERDEYN: 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.
Kantoor DERDEYN
Largest movements
- Receivables within one year +€51,103
up €51,103 (+269%), from €19,015 to €70,117
- Intangible fixed assets -€46,000
down €46,000 (-28.4%), from €162,071 to €116,071
- Tangible fixed assets -€37,629
down €37,629 (-12.2%), from €308,457 to €270,828
of which Furniture and vehicles: -€24,257
- Cash -€9,906
down €9,906 (-32.6%), from €30,391 to €20,484
mainly Other debts (-€100,422) and Receivables within one year (-€51,103)
- Other debts -€100,422
down €100,422 (-100%), from €100,422 to €0
- Reserves +€100,240
up €100,240 (+73.1%), from €137,213 to €237,452
- Debts after one year -€28,864
down €28,864 (-16.1%), from €179,085 to €150,221
- Current portion of long-term debt -€19,927
down €19,927 (-40.8%), from €48,791 to €28,864
- Tax, wage and social debts +€6,831
up €6,831 (+24.3%), from €28,083 to €34,914
of which Remuneration and social security: +€7,237
- Staff costs -€57,975
down €57,975 (-30.8%), from €188,125 to €130,150
- Gross operating margin -€50,351
down €50,351 (-12.4%), from €405,710 to €355,359
- Financial income +€7,626
up €7,626 (+2,449%), from €311 to €7,937
- Taxes +€6,273
up €6,273 (+20.8%), from €30,201 to €36,474
- Financial charges -€4,212
down €4,212 (-30.6%), from €13,763 to €9,551
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 | €560,065 | €519,111 | -€40,954 | -7.3% |
| Fixed assets | 21/28 | €470,528 | €386,899 | -€83,629 | -17.8% |
| Intangible fixed assets | 21 | €162,071 | €116,071 | -€46,000 | -28.4% |
| Tangible fixed assets | 22/27 | €308,457 | €270,828 | -€37,629 | -12.2% |
| Land and buildings | 22 | €207,461 | €196,261 | -€11,200 | -5.4% |
| Plant, machinery and equipment | 23 | €2,748 | €576 | -€2,172 | -79.0% |
| Furniture and vehicles | 24 | €98,248 | €73,991 | -€24,257 | -24.7% |
| Current assets | 29/58 | €89,537 | €132,212 | +€42,675 | +47.7% |
| Amounts receivable within one year | 40/41 | €19,015 | €70,117 | +€51,103 | +269% |
| Other amounts receivable | 41 | €19,015 | €70,117 | +€51,103 | +269% |
| Cash at bank and in hand | 54/58 | €30,391 | €20,484 | -€9,906 | -32.6% |
| Deferred charges and accrued income | 490/1 | €40,132 | €41,610 | +€1,479 | +3.7% |
| Total equity and liabilities | 10/49 | €560,065 | €519,111 | -€40,954 | -7.3% |
| Equity | 10/15 | €187,213 | €287,452 | +€100,240 | +53.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €137,213 | €237,452 | +€100,240 | +73.1% |
| Distributable reserves | 133 | €137,213 | €237,452 | +€100,240 | +73.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €372,852 | €231,659 | -€141,194 | -37.9% |
| Amounts payable after more than one year | 17 | €179,085 | €150,221 | -€28,864 | -16.1% |
| Financial debts | 170/4 | €179,085 | €150,221 | -€28,864 | -16.1% |
| Amounts payable within one year | 42/48 | €185,472 | €71,175 | -€114,298 | -61.6% |
| Current portion of amounts payable after more than one year | 42 | €48,791 | €28,864 | -€19,927 | -40.8% |
| Trade debts | 44 | €8,176 | €7,397 | -€780 | -9.5% |
| Suppliers | 440/4 | €8,176 | €7,397 | -€780 | -9.5% |
| Taxes, remuneration and social security | 45 | €28,083 | €34,914 | +€6,831 | +24.3% |
| Taxes | 450/3 | €11,085 | €10,680 | -€406 | -3.7% |
| Remuneration and social security | 454/9 | €16,998 | €24,234 | +€7,237 | +42.6% |
| Other amounts payable | 47/48 | €100,422 | €0 | -€100,422 | -100% |
| Accrued charges and deferred income | 492/3 | €8,295 | €10,263 | +€1,968 | +23.7% |
| Non-recurring operating income | 76A | €15,228 | €0 | -€15,228 | -100% |
| Remuneration, social security and pensions | 62 | €188,125 | €130,150 | -€57,975 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,881 | €83,629 | +€748 | +0.9% |
| Other operating charges | 640/8 | €3,932 | €3,253 | -€679 | -17.3% |
| Non-recurring operating charges | 66A | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €405,710 | €355,359 | -€50,351 | -12.4% |
| Operating profit (loss) | 9901 | €130,722 | €138,327 | +€7,605 | +5.8% |
| Financial income | 75/76B | €311 | €7,937 | +€7,626 | +2,449% |
| Recurring financial income | 75 | €311 | €7,937 | +€7,626 | +2,449% |
| Financial charges | 65/66B | €13,763 | €9,551 | -€4,212 | -30.6% |
| Recurring financial charges | 65 | €13,763 | €9,551 | -€4,212 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €117,271 | €136,713 | +€19,443 | +16.6% |
| Income taxes | 67/77 | €30,201 | €36,474 | +€6,273 | +20.8% |
| Profit (loss) for the period | 9904 | €87,070 | €100,240 | +€13,170 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €87,070 | €100,240 | +€13,170 | +15.1% |
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 30 October 2026 via checked.be.