La Déren': 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.
La Déren'
Largest movements
- Stocks and contracts +€29,936
up €29,936 (+55.7%), from €53,708 to €83,644
- Cash -€17,014
down €17,014 (-69.2%), from €24,582 to €7,568
mainly Stocks and contracts (-€29,936) and Debts after one year (-€12,718)
- Receivables within one year -€16,859
down €16,859 (-28.8%), from €58,584 to €41,724
of which Other amounts receivable: -€13,559
- Intangible fixed assets +€2,996
up €2,996 (+1,272%), from €236 to €3,232
- Tangible fixed assets -€1,482
down €1,482 (-20.3%), from €7,309 to €5,827
of which Furniture and vehicles: -€2,250
- Debts after one year -€12,718
down €12,718 (-20.9%), from €60,948 to €48,229
- Trade debts +€7,908
up €7,908 (+91.5%), from €8,639 to €16,547
- Tax, wage and social debts +€3,128
up €3,128 (+200%), from €1,565 to €4,693
- Turnover +€6,233
up €6,233 (+6.9%), from €90,038 to €96,271
- Gross operating margin +€3,436
up €3,436 (+63.2%), from €5,439 to €8,875
- Purchases and services +€2,797
up €2,797 (+3.3%), from €84,599 to €87,396
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 | €144,418 | €144,156 | -€262 | -0.2% |
| Fixed assets | 21/28 | €7,545 | €10,309 | +€2,764 | +36.6% |
| Intangible fixed assets | 21 | €236 | €3,232 | +€2,996 | +1,272% |
| Tangible fixed assets | 22/27 | €7,309 | €5,827 | -€1,482 | -20.3% |
| Plant, machinery and equipment | 23 | €1,792 | €2,560 | +€768 | +42.8% |
| Furniture and vehicles | 24 | €5,517 | €3,267 | -€2,250 | -40.8% |
| Financial fixed assets | 28 | - | €1,250 | +€1,250 | |
| Current assets | 29/58 | €136,873 | €133,847 | -€3,026 | -2.2% |
| Stocks and contracts in progress | 3 | €53,708 | €83,644 | +€29,936 | +55.7% |
| Stocks | 30/36 | €53,708 | €83,644 | +€29,936 | +55.7% |
| Amounts receivable within one year | 40/41 | €58,584 | €41,724 | -€16,859 | -28.8% |
| Trade receivables | 40 | €7,259 | €3,958 | -€3,301 | -45.5% |
| Other amounts receivable | 41 | €51,325 | €37,766 | -€13,559 | -26.4% |
| Cash at bank and in hand | 54/58 | €24,582 | €7,568 | -€17,014 | -69.2% |
| Deferred charges and accrued income | 490/1 | - | €911 | +€911 | |
| Total equity and liabilities | 10/49 | €144,418 | €144,156 | -€262 | -0.2% |
| Equity | 10/15 | €9,271 | €10,387 | +€1,116 | +12.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,729 | -€9,613 | +€1,116 | +10.4% |
| Amounts payable | 17/49 | €135,148 | €133,769 | -€1,379 | -1.0% |
| Amounts payable after more than one year | 17 | €60,948 | €48,229 | -€12,718 | -20.9% |
| Financial debts | 170/4 | €60,948 | €48,229 | -€12,718 | -20.9% |
| Amounts payable within one year | 42/48 | €74,047 | €85,414 | +€11,366 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €13,180 | €13,611 | +€431 | +3.3% |
| Financial debts | 43 | €13 | - | -€13 | |
| Credit institutions | 430/8 | €13 | - | -€13 | |
| Trade debts | 44 | €8,639 | €16,547 | +€7,908 | +91.5% |
| Suppliers | 440/4 | €8,639 | €16,547 | +€7,908 | +91.5% |
| Taxes, remuneration and social security | 45 | €1,565 | €4,693 | +€3,128 | +200% |
| Taxes | 450/3 | €1,565 | €4,693 | +€3,128 | +200% |
| Other amounts payable | 47/48 | €50,651 | €50,563 | -€88 | -0.2% |
| Accrued charges and deferred income | 492/3 | €153 | €126 | -€27 | -17.4% |
| Turnover | 70 | €90,038 | €96,271 | +€6,233 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €84,599 | €87,396 | +€2,797 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,057 | €3,744 | +€687 | +22.5% |
| Other operating charges | 640/8 | €315 | €721 | +€406 | +129% |
| Non-recurring operating charges | 66A | - | €214 | +€214 | |
| Gross operating margin | 9900 | €5,439 | €8,875 | +€3,436 | +63.2% |
| Operating profit (loss) | 9901 | €2,067 | €4,196 | +€2,129 | +103% |
| Financial charges | 65/66B | €3,713 | €3,079 | -€634 | -17.1% |
| Recurring financial charges | 65 | €3,713 | €3,079 | -€634 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,647 | €1,116 | +€2,763 | |
| Profit (loss) for the period | 9904 | -€1,647 | €1,116 | +€2,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,647 | €1,116 | +€2,763 |
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.