DERIMO: what changed
What changed
DERIMO
NACE 25.110, Manufacture of metal structures and parts of structures
filed annual accounts (NBB)
Net result for the year
€67,331
2024 · €40,978+€26,353
Equity
€239,748
2024 · €190,417+€49,331
Cash
€37,093
2024 · €30,648+€6,445
Balance sheet total
€382,254
2024 · €403,354-€21,099
Largest movements
Assets
- Tangible fixed assets -€42,326
down €42,326 (-13.8%), from €307,352 to €265,026
- Receivables within one year +€13,038
up €13,038 (+20.4%), from €63,961 to €77,000
of which Trade receivables: +€10,436
- Cash +€6,445
up €6,445 (+21.0%), from €30,648 to €37,093
mainly Net result for the year (+€67,331) and Depreciation (+€41,704)
Equity and liabilities
- Reserves +€49,632
up €49,632 (+28.7%), from €172,770 to €222,402
- Trade debts -€27,330
down €27,330 (-97.5%), from €28,024 to €693
- Debts after one year -€27,029
down €27,029 (-38.2%), from €70,702 to €43,673
- Other debts -€11,833
down €11,833 (-16.0%), from €74,078 to €62,246
Income statement
- Gross operating margin +€45,291
up €45,291 (+48.9%), from €92,563 to €137,854
- Taxes +€11,996
up €11,996 (+160%), from €7,504 to €19,501
- Depreciation +€8,532
up €8,532 (+25.7%), from €33,173 to €41,704
- Financial charges -€1,734
down €1,734 (-18.3%), from €9,489 to €7,755
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
€40,978
Gross operating margin
+€45,291
Depreciation
-€8,532
Other operating charges
-€207
Financial income
+€63
Financial charges
+€1,734
Taxes
-€11,996
Result 2025
€67,331
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
+€50,649
Investment
+€622
Financing
-€44,826
Cash 2024
€30,648
From operations (derived)
+€50,649
Net result for the year
+€67,331
Depreciation
+€41,704
Receivables within one year
-€13,038
Deferred charges and accrued income
-€1,744
Trade debts
-€27,330
Tax, wage and social debts
-€1,961
Other debts
-€11,833
Accrued charges and deferred income
-€2,481
Investment (derived)
+€622
Investment in fixed assets (net)
+€622
Financing
-€44,826
Debts after one year
-€27,029
Current portion of long-term debt
+€203
Contributions, distributions and other
-€18,000
Cash 2025
€37,093
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €403,354 | €382,254 | -€21,099 | -5.2% |
| Fixed assets | 21/28 | €307,352 | €265,026 | -€42,326 | -13.8% |
| Tangible fixed assets | 22/27 | €307,352 | €265,026 | -€42,326 | -13.8% |
| Land and buildings | 22 | €100,917 | €94,813 | -€6,105 | -6.0% |
| Plant, machinery and equipment | 23 | €137,161 | €125,973 | -€11,188 | -8.2% |
| Furniture and vehicles | 24 | €31,701 | €14,508 | -€17,193 | -54.2% |
| Leasing and similar rights | 25 | €37,574 | €29,732 | -€7,841 | -20.9% |
| Current assets | 29/58 | €96,002 | €117,229 | +€21,227 | +22.1% |
| Amounts receivable within one year | 40/41 | €63,961 | €77,000 | +€13,038 | +20.4% |
| Trade receivables | 40 | €43,379 | €53,815 | +€10,436 | +24.1% |
| Other amounts receivable | 41 | €20,582 | €23,184 | +€2,602 | +12.6% |
| Cash at bank and in hand | 54/58 | €30,648 | €37,093 | +€6,445 | +21.0% |
| Deferred charges and accrued income | 490/1 | €1,392 | €3,136 | +€1,744 | +125% |
| Total equity and liabilities | 10/49 | €403,354 | €382,254 | -€21,099 | -5.2% |
| Equity | 10/15 | €190,417 | €239,748 | +€49,331 | +25.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €5,184 | €4,883 | -€300 | -5.8% |
| Reserves | 13 | €172,770 | €222,402 | +€49,632 | +28.7% |
| Distributable reserves | 133 | €172,770 | €222,402 | +€49,632 | +28.7% |
| Profit (loss) carried forward | 14 | €6,263 | €6,263 | = | 0.0% |
| Amounts payable | 17/49 | €212,937 | €142,506 | -€70,431 | -33.1% |
| Amounts payable after more than one year | 17 | €70,702 | €43,673 | -€27,029 | -38.2% |
| Financial debts | 170/4 | €70,702 | €43,673 | -€27,029 | -38.2% |
| Amounts payable within one year | 42/48 | €136,180 | €95,260 | -€40,921 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €26,826 | €27,029 | +€203 | +0.8% |
| Trade debts | 44 | €28,024 | €693 | -€27,330 | -97.5% |
| Suppliers | 440/4 | €28,024 | €693 | -€27,330 | -97.5% |
| Taxes, remuneration and social security | 45 | €7,252 | €5,291 | -€1,961 | -27.0% |
| Taxes | 450/3 | €7,252 | €5,291 | -€1,961 | -27.0% |
| Other amounts payable | 47/48 | €74,078 | €62,246 | -€11,833 | -16.0% |
| Accrued charges and deferred income | 492/3 | €6,055 | €3,574 | -€2,481 | -41.0% |
| Non-recurring operating income | 76A | €304 | €21,786 | +€21,482 | +7,073% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,173 | €41,704 | +€8,532 | +25.7% |
| Other operating charges | 640/8 | €1,834 | €2,041 | +€207 | +11.3% |
| Gross operating margin | 9900 | €92,563 | €137,854 | +€45,291 | +48.9% |
| Operating profit (loss) | 9901 | €57,556 | €94,109 | +€36,552 | +63.5% |
| Financial income | 75/76B | €415 | €478 | +€63 | +15.3% |
| Recurring financial income | 75 | €415 | €478 | +€63 | +15.3% |
| Financial charges | 65/66B | €9,489 | €7,755 | -€1,734 | -18.3% |
| Recurring financial charges | 65 | €9,489 | €7,755 | -€1,734 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €48,483 | €86,832 | +€38,349 | +79.1% |
| Income taxes | 67/77 | €7,504 | €19,501 | +€11,996 | +160% |
| Profit (loss) for the period | 9904 | €40,978 | €67,331 | +€26,353 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,978 | €67,331 | +€26,353 | +64.3% |
Next steps
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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 5 November 2026 via checked.be.