Depan.be: 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.
Depan.be
Largest movements
- Cash +€17,460
up €17,460 (+385%), from €4,531 to €21,991
mainly Depreciation (+€14,250) and Trade debts (+€12,833)
- Receivables within one year +€14,609
up €14,609 (+20.4%), from €71,579 to €86,188
of which Trade receivables: +€11,693
- Tangible fixed assets -€14,250
down €14,250 (-50.0%), from €28,500 to €14,250
- Trade debts +€12,833
up €12,833 (+27.7%), from €46,257 to €59,091
- Debts after one year +€12,794
up €12,794 (+118%), from €10,864 to €23,658
- Other debts -€11,075
down €11,075 (-90.3%), from €12,258 to €1,183
- Advances received +€4,979
up €4,979 (+112%), from €4,431 to €9,410
- Tax, wage and social debts -€1,688
down €1,688 (-32.4%), from €5,215 to €3,527
- Purchases and services +€21,528
up €21,528 (+28.9%), from €74,600 to €96,129
- Gross operating margin -€3,236
down €3,236 (-16.4%), from €19,735 to €16,500
- Turnover +€2,590
up €2,590 (+2.7%), from €94,336 to €96,926
- Taxes -€1,995
down €1,995 (-86.6%), from €2,302 to €307
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,638 | €123,179 | +€18,541 | +17.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €28,500 | €15,000 | -€13,500 | -47.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €28,500 | €14,250 | -€14,250 | -50.0% |
| Furniture and vehicles | 24 | €28,500 | €14,250 | -€14,250 | -50.0% |
| Financial fixed assets | 28 | - | €750 | +€750 | |
| Current assets | 29/58 | €76,138 | €108,179 | +€32,041 | +42.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €71,579 | €86,188 | +€14,609 | +20.4% |
| Trade receivables | 40 | €67,361 | €79,054 | +€11,693 | +17.4% |
| Other amounts receivable | 41 | €4,217 | €7,134 | +€2,916 | +69.2% |
| Cash at bank and in hand | 54/58 | €4,531 | €21,991 | +€17,460 | +385% |
| Deferred charges and accrued income | 490/1 | €29 | - | -€29 | |
| Total equity and liabilities | 10/49 | €104,638 | €123,179 | +€18,541 | +17.7% |
| Equity | 10/15 | €21,329 | €21,728 | +€399 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €0 | - | = | |
| Uncalled capital | 101 | €0 | - | = | |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €0 | - | = | |
| Other | 1319 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,629 | €15,028 | +€399 | +2.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Amounts payable | 17/49 | €83,309 | €101,451 | +€18,142 | +21.8% |
| Amounts payable after more than one year | 17 | €10,864 | €23,658 | +€12,794 | +118% |
| Financial debts | 170/4 | €10,864 | €23,658 | +€12,794 | +118% |
| Amounts payable within one year | 42/48 | €72,445 | €77,792 | +€5,347 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €4,283 | €4,581 | +€298 | +7.0% |
| Financial debts | 43 | €0 | - | = | |
| Trade debts | 44 | €46,257 | €59,091 | +€12,833 | +27.7% |
| Suppliers | 440/4 | €46,257 | €59,091 | +€12,833 | +27.7% |
| Advances received on contracts in progress | 46 | €4,431 | €9,410 | +€4,979 | +112% |
| Taxes, remuneration and social security | 45 | €5,215 | €3,527 | -€1,688 | -32.4% |
| Taxes | 450/3 | €5,215 | €3,527 | -€1,688 | -32.4% |
| Other amounts payable | 47/48 | €12,258 | €1,183 | -€11,075 | -90.3% |
| Turnover | 70 | €94,336 | €96,926 | +€2,590 | +2.7% |
| Non-recurring operating income | 76A | €0 | €15,702 | +€15,702 | |
| Goods, raw materials, services and sundry goods | 60/61 | €74,600 | €96,129 | +€21,528 | +28.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,250 | €14,250 | = | 0.0% |
| Other operating charges | 640/8 | €766 | €231 | -€535 | -69.8% |
| Non-recurring operating charges | 66A | €23 | €300 | +€277 | +1,179% |
| Gross operating margin | 9900 | €19,735 | €16,500 | -€3,236 | -16.4% |
| Operating profit (loss) | 9901 | €4,695 | €1,718 | -€2,977 | -63.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,276 | €1,012 | -€264 | -20.7% |
| Recurring financial charges | 65 | €1,276 | €1,012 | -€264 | -20.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €3,419 | €706 | -€2,713 | -79.3% |
| Income taxes | 67/77 | €2,302 | €307 | -€1,995 | -86.6% |
| Profit (loss) for the period | 9904 | €1,117 | €399 | -€718 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,117 | €399 | -€718 | -64.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.