DEPA ELEKTRO: what changed
DEPA ELEKTRO
Largest movements
- Cash +€187,973
up €187,973 (+65.8%), from €285,660 to €473,633
mainly Net result for the year (+€172,237) and Accrued charges and deferred income (+€26,295)
- Receivables within one year +€24,068
up €24,068 (+147%), from €16,361 to €40,429
of which Trade receivables: +€15,149
- Tangible fixed assets -€23,651
down €23,651 (-4.1%), from €573,000 to €549,350
of which Land and buildings: -€21,060
- Profit (loss) carried forward +€172,237
up €172,237 (+53.8%), from €319,877 to €492,114
- Accrued charges and deferred income +€26,295
up €26,295 (+2,016%), from €1,304 to €27,599
- Debts after one year -€23,671
down €23,671 (-6.0%), from €392,175 to €368,504
of which Financial debts: -€23,671
- Trade debts +€16,396
up €16,396 (+160%), from €10,265 to €26,662
- Gross operating margin +€51,032
up €51,032 (+24.1%), from €211,683 to €262,715
- Taxes +€9,822
up €9,822 (+23.9%), from €41,062 to €50,884
- Depreciation +€8,755
up €8,755 (+50.1%), from €17,462 to €26,217
- Financial charges +€2,708
up €2,708 (+23.1%), from €11,735 to €14,443
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €905,997 | €1,101,774 | +€195,777 | +21.6% |
| Fixed assets | 21/28 | €573,000 | €549,350 | -€23,651 | -4.1% |
| Tangible fixed assets | 22/27 | €573,000 | €549,350 | -€23,651 | -4.1% |
| Land and buildings | 22 | €557,221 | €536,161 | -€21,060 | -3.8% |
| Plant, machinery and equipment | 23 | €10,873 | €8,114 | -€2,759 | -25.4% |
| Furniture and vehicles | 24 | €4,906 | €5,075 | +€168 | +3.4% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €332,996 | €552,424 | +€219,427 | +65.9% |
| Stocks and contracts in progress | 3 | €30,533 | €33,881 | +€3,347 | +11.0% |
| Stocks | 30/36 | €30,533 | €33,881 | +€3,347 | +11.0% |
| Amounts receivable within one year | 40/41 | €16,361 | €40,429 | +€24,068 | +147% |
| Trade receivables | 40 | €10,707 | €25,856 | +€15,149 | +141% |
| Other amounts receivable | 41 | €5,655 | €14,573 | +€8,918 | +158% |
| Cash at bank and in hand | 54/58 | €285,660 | €473,633 | +€187,973 | +65.8% |
| Deferred charges and accrued income | 490/1 | €442 | €4,482 | +€4,040 | +914% |
| Total equity and liabilities | 10/49 | €905,997 | €1,101,774 | +€195,777 | +21.6% |
| Equity | 10/15 | €340,337 | €512,574 | +€172,237 | +50.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €319,877 | €492,114 | +€172,237 | +53.8% |
| Amounts payable | 17/49 | €565,659 | €589,199 | +€23,540 | +4.2% |
| Amounts payable after more than one year | 17 | €392,175 | €368,504 | -€23,671 | -6.0% |
| Financial debts | 170/4 | €388,410 | €364,739 | -€23,671 | -6.1% |
| Other amounts payable | 178/9 | €3,765 | €3,765 | = | 0.0% |
| Amounts payable within one year | 42/48 | €172,180 | €193,096 | +€20,917 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €26,554 | €33,671 | +€7,117 | +26.8% |
| Trade debts | 44 | €10,265 | €26,662 | +€16,396 | +160% |
| Suppliers | 440/4 | €10,265 | €26,662 | +€16,396 | +160% |
| Taxes, remuneration and social security | 45 | €3,254 | €1,200 | -€2,054 | -63.1% |
| Taxes | 450/3 | €1,254 | €0 | -€1,254 | -100% |
| Remuneration and social security | 454/9 | €2,000 | €1,200 | -€800 | -40.0% |
| Other amounts payable | 47/48 | €132,107 | €131,564 | -€543 | -0.4% |
| Accrued charges and deferred income | 492/3 | €1,304 | €27,599 | +€26,295 | +2,016% |
| Remuneration, social security and pensions | 62 | €243 | €250 | +€7 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,462 | €26,217 | +€8,755 | +50.1% |
| Other operating charges | 640/8 | €1,452 | €2,395 | +€943 | +64.9% |
| Gross operating margin | 9900 | €211,683 | €262,715 | +€51,032 | +24.1% |
| Operating profit (loss) | 9901 | €192,525 | €233,852 | +€41,327 | +21.5% |
| Financial income | 75/76B | €3,283 | €3,712 | +€429 | +13.1% |
| Recurring financial income | 75 | €3,283 | €3,712 | +€429 | +13.1% |
| Financial charges | 65/66B | €11,735 | €14,443 | +€2,708 | +23.1% |
| Recurring financial charges | 65 | €11,735 | €14,443 | +€2,708 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €184,073 | €223,121 | +€39,048 | +21.2% |
| Income taxes | 67/77 | €41,062 | €50,884 | +€9,822 | +23.9% |
| Profit (loss) for the period | 9904 | €143,011 | €172,237 | +€29,226 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €143,011 | €172,237 | +€29,226 | +20.4% |
Next steps
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 3 November 2026 via checked.be.