DEP 77: what changed
Two fiscal 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.
DEP 77
Largest movements
- Receivables within one year +€17,567
up €17,567 (+134.2%), from €13,094 to €30,661
of which Trade receivables: +€17,882
- Tangible fixed assets +€12,918
up €12,918 (+1180.1%), from €1,095 to €14,013
of which Furniture and vehicles: +€13,178
- Cash +€8,538
up €8,538 (+275.2%), from €3,102 to €11,640
mainly Net result for the year (+€31,782) and Tax, wage and social debts (+€12,584)
- Profit (loss) carried forward +€31,782
up €31,782, from -€27,751 to €4,032
- Tax, wage and social debts +€12,584
new in 2025: €12,584
- Other debts -€11,422
no longer reported in 2025 (was €11,422)
- Trade debts +€6,079
up €6,079 (+44.6%), from €13,620 to €19,698
- Gross operating margin +€43,401
up €43,401 (+864.2%), from €5,022 to €48,423
- Purchases and services +€28,135
up €28,135 (+115.4%), from €24,371 to €52,506
- Taxes +€10,594
new in 2025: €10,594
- Depreciation +€4,244
up €4,244 (+317.3%), from €1,338 to €5,582
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.
Cash bridge derived
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 | €17,291 | €56,314 | +€39,023 | +225.7% |
| Fixed assets | 21/28 | €1,095 | €14,013 | +€12,918 | +1180.1% |
| Tangible fixed assets | 22/27 | €1,095 | €14,013 | +€12,918 | +1180.1% |
| Plant, machinery and equipment | 23 | €1,095 | €835 | -€260 | -23.8% |
| Furniture and vehicles | 24 | €0 | €13,178 | +€13,178 | +131780800.0% |
| Current assets | 29/58 | €16,196 | €42,301 | +€26,105 | +161.2% |
| Amounts receivable within one year | 40/41 | €13,094 | €30,661 | +€17,567 | +134.2% |
| Trade receivables | 40 | €12,779 | €30,661 | +€17,882 | +139.9% |
| Other amounts receivable | 41 | €315 | - | -€315 | |
| Cash at bank and in hand | 54/58 | €3,102 | €11,640 | +€8,538 | +275.2% |
| Total equity and liabilities | 10/49 | €17,291 | €56,314 | +€39,023 | +225.7% |
| Equity | 10/15 | -€7,751 | €24,032 | +€31,782 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,751 | €4,032 | +€31,782 | |
| Amounts payable | 17/49 | €25,041 | €32,282 | +€7,241 | +28.9% |
| Amounts payable within one year | 42/48 | €25,041 | €32,282 | +€7,241 | +28.9% |
| Trade debts | 44 | €13,620 | €19,698 | +€6,079 | +44.6% |
| Suppliers | 440/4 | €13,620 | €19,698 | +€6,079 | +44.6% |
| Taxes, remuneration and social security | 45 | - | €12,584 | +€12,584 | |
| Taxes | 450/3 | - | €12,584 | +€12,584 | |
| Other amounts payable | 47/48 | €11,422 | - | -€11,422 | |
| Non-recurring operating income | 76A | €2,557 | €4,132 | +€1,575 | +61.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,371 | €52,506 | +€28,135 | +115.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,338 | €5,582 | +€4,244 | +317.3% |
| Other operating charges | 640/8 | €36 | €234 | +€198 | +549.4% |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | €5,022 | €48,423 | +€43,401 | +864.2% |
| Operating profit (loss) | 9901 | €3,648 | €42,549 | +€38,901 | +1066.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €207 | €176 | -€30 | -14.7% |
| Recurring financial charges | 65 | €207 | €176 | -€30 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €3,442 | €42,376 | +€38,935 | +1131.3% |
| Income taxes | 67/77 | - | €10,594 | +€10,594 | |
| Profit (loss) for the period | 9904 | €3,442 | €31,782 | +€28,341 | +823.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,442 | €31,782 | +€28,341 | +823.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.