DEPAE Dany: 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.
DEPAE Dany
Largest movements
- Receivables within one year -€31,607
down €31,607 (-36.0%), from €87,894 to €56,287
of which Trade receivables: -€33,428
- Deferred charges and accrued income -€23,876
down €23,876 (-98.3%), from €24,286 to €410
- Cash -€19,904
down €19,904 (-40.2%), from €49,515 to €29,611
mainly Trade debts (-€94,650) and Contributions, distributions and other (-€50,000)
- Stocks and contracts -€9,922
down €9,922 (-35.3%), from €28,097 to €18,175
- Tangible fixed assets -€2,643
down €2,643 (-15.0%), from €17,626 to €14,983
of which Furniture and vehicles: -€1,587
- Trade debts -€94,650
down €94,650 (-98.8%), from €95,800 to €1,150
- Other debts +€50,339
up €50,339 (+23,523%), from €214 to €50,553
- Reserves -€29,000
down €29,000 (-47.2%), from €61,446 to €32,446
of which Distributable reserves: -€29,000
- Profit (loss) carried forward -€5,808
down €5,808 (-91.7%), from €6,331 to €523
- Tax, wage and social debts -€5,260
down €5,260 (-33.0%), from €15,940 to €10,680
of which Remuneration and social security: -€4,947
- Gross operating margin -€8,532
down €8,532 (-8.3%), from €103,257 to €94,725
- Financial charges -€2,682
down €2,682 (-39.5%), from €6,789 to €4,107
- Depreciation -€1,822
down €1,822 (-26.9%), from €6,770 to €4,948
- Other operating charges -€1,409
down €1,409 (-44.5%), from €3,167 to €1,758
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 | €207,418 | €119,466 | -€87,952 | -42.4% |
| Fixed assets | 21/28 | €17,626 | €14,983 | -€2,643 | -15.0% |
| Tangible fixed assets | 22/27 | €17,626 | €14,983 | -€2,643 | -15.0% |
| Plant, machinery and equipment | 23 | €3,320 | €2,264 | -€1,056 | -31.8% |
| Furniture and vehicles | 24 | €14,306 | €12,719 | -€1,587 | -11.1% |
| Current assets | 29/58 | €189,792 | €104,483 | -€85,309 | -44.9% |
| Stocks and contracts in progress | 3 | €28,097 | €18,175 | -€9,922 | -35.3% |
| Stocks | 30/36 | €28,097 | €18,175 | -€9,922 | -35.3% |
| Amounts receivable within one year | 40/41 | €87,894 | €56,287 | -€31,607 | -36.0% |
| Trade receivables | 40 | €79,361 | €45,933 | -€33,428 | -42.1% |
| Other amounts receivable | 41 | €8,533 | €10,354 | +€1,821 | +21.3% |
| Cash at bank and in hand | 54/58 | €49,515 | €29,611 | -€19,904 | -40.2% |
| Deferred charges and accrued income | 490/1 | €24,286 | €410 | -€23,876 | -98.3% |
| Total equity and liabilities | 10/49 | €207,418 | €119,466 | -€87,952 | -42.4% |
| Equity | 10/15 | €80,177 | €45,369 | -€34,808 | -43.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,446 | €32,446 | -€29,000 | -47.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,586 | €30,586 | -€29,000 | -48.7% |
| Profit (loss) carried forward | 14 | €6,331 | €523 | -€5,808 | -91.7% |
| Amounts payable | 17/49 | €127,241 | €74,097 | -€53,144 | -41.8% |
| Amounts payable after more than one year | 17 | €11,714 | €7,980 | -€3,734 | -31.9% |
| Financial debts | 170/4 | €11,714 | €7,980 | -€3,734 | -31.9% |
| Amounts payable within one year | 42/48 | €115,527 | €66,117 | -€49,410 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €3,573 | €3,734 | +€161 | +4.5% |
| Trade debts | 44 | €95,800 | €1,150 | -€94,650 | -98.8% |
| Suppliers | 440/4 | €95,800 | €1,150 | -€94,650 | -98.8% |
| Taxes, remuneration and social security | 45 | €15,940 | €10,680 | -€5,260 | -33.0% |
| Taxes | 450/3 | €8,816 | €8,503 | -€313 | -3.6% |
| Remuneration and social security | 454/9 | €7,124 | €2,177 | -€4,947 | -69.4% |
| Other amounts payable | 47/48 | €214 | €50,553 | +€50,339 | +23,523% |
| Remuneration, social security and pensions | 62 | €63,535 | €62,863 | -€672 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,770 | €4,948 | -€1,822 | -26.9% |
| Other operating charges | 640/8 | €3,167 | €1,758 | -€1,409 | -44.5% |
| Gross operating margin | 9900 | €103,257 | €94,725 | -€8,532 | -8.3% |
| Operating profit (loss) | 9901 | €29,785 | €25,156 | -€4,629 | -15.5% |
| Financial income | 75/76B | €52 | €128 | +€76 | +146% |
| Recurring financial income | 75 | €52 | €128 | +€76 | +146% |
| Financial charges | 65/66B | €6,789 | €4,107 | -€2,682 | -39.5% |
| Recurring financial charges | 65 | €6,789 | €4,107 | -€2,682 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €23,048 | €21,177 | -€1,871 | -8.1% |
| Income taxes | 67/77 | €6,267 | €5,985 | -€282 | -4.5% |
| Profit (loss) for the period | 9904 | €16,781 | €15,192 | -€1,589 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,781 | €15,192 | -€1,589 | -9.5% |
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 22 October 2026 via checked.be.