DEPANAUTO: 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.
DEPANAUTO
Largest movements
- Cash +€77,595
up €77,595 (+131%), from €59,372 to €136,967
mainly Other debts (+€37,259) and Receivables within one year (+€16,941)
- Receivables within one year -€16,941
down €16,941 (-32.7%), from €51,775 to €34,834
of which Trade receivables: -€18,544
- Current investments +€10,000
up €10,000 (+25.0%), from €40,000 to €50,000
- Tangible fixed assets -€6,897
down €6,897 (-3.9%), from €175,399 to €168,502
- Other debts +€37,259
up €37,259 (+16.6%), from €224,622 to €261,881
- Reserves +€15,233
up €15,233 (+10.0%), from €152,820 to €168,053
- Trade debts +€10,875
up €10,875 (+187%), from €5,801 to €16,676
- Gross operating margin -€20,589
down €20,589 (-39.6%), from €52,013 to €31,424
- Taxes -€3,490
down €3,490 (-36.2%), from €9,636 to €6,146
- Depreciation -€2,682
down €2,682 (-28.0%), from €9,579 to €6,897
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 | €489,999 | €554,783 | +€64,784 | +13.2% |
| Fixed assets | 21/28 | €175,399 | €168,502 | -€6,897 | -3.9% |
| Tangible fixed assets | 22/27 | €175,399 | €168,502 | -€6,897 | -3.9% |
| Land and buildings | 22 | €7,663 | €5,360 | -€2,303 | -30.0% |
| Plant, machinery and equipment | 23 | €3,761 | €1,449 | -€2,312 | -61.5% |
| Furniture and vehicles | 24 | €4,134 | €1,851 | -€2,283 | -55.2% |
| Other tangible fixed assets | 26 | €159,842 | €159,842 | = | 0.0% |
| Current assets | 29/58 | €314,600 | €386,282 | +€71,681 | +22.8% |
| Stocks and contracts in progress | 3 | €159,130 | €160,780 | +€1,650 | +1.0% |
| Stocks | 30/36 | €159,130 | €160,780 | +€1,650 | +1.0% |
| Amounts receivable within one year | 40/41 | €51,775 | €34,834 | -€16,941 | -32.7% |
| Trade receivables | 40 | €50,242 | €31,697 | -€18,544 | -36.9% |
| Other amounts receivable | 41 | €1,533 | €3,136 | +€1,603 | +105% |
| Current investments | 50/53 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €59,372 | €136,967 | +€77,595 | +131% |
| Deferred charges and accrued income | 490/1 | €4,324 | €3,701 | -€623 | -14.4% |
| Total equity and liabilities | 10/49 | €489,999 | €554,783 | +€64,784 | +13.2% |
| Equity | 10/15 | €174,070 | €189,303 | +€15,233 | +8.8% |
| Contributions | 10/11 | €21,250 | €21,250 | = | 0.0% |
| Reserves | 13 | €152,820 | €168,053 | +€15,233 | +10.0% |
| Distributable reserves | 133 | €152,820 | €168,053 | +€15,233 | +10.0% |
| Provisions and deferred taxes | 16 | €78,174 | €78,174 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €78,174 | €78,174 | = | 0.0% |
| Pensions and similar obligations | 160 | €78,174 | €78,174 | = | 0.0% |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €237,755 | €287,306 | +€49,551 | +20.8% |
| Amounts payable within one year | 42/48 | €237,755 | €287,306 | +€49,551 | +20.8% |
| Trade debts | 44 | €5,801 | €16,676 | +€10,875 | +187% |
| Suppliers | 440/4 | €5,801 | €16,676 | +€10,875 | +187% |
| Taxes, remuneration and social security | 45 | €7,332 | €8,749 | +€1,417 | +19.3% |
| Taxes | 450/3 | €7,332 | €6,999 | -€333 | -4.5% |
| Remuneration and social security | 454/9 | €0 | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €224,622 | €261,881 | +€37,259 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,579 | €6,897 | -€2,682 | -28.0% |
| Other operating charges | 640/8 | €3,390 | €3,201 | -€189 | -5.6% |
| Non-recurring operating charges | 66A | €2,539 | €0 | -€2,539 | -100% |
| Gross operating margin | 9900 | €52,013 | €31,424 | -€20,589 | -39.6% |
| Operating profit (loss) | 9901 | €36,506 | €21,326 | -€15,180 | -41.6% |
| Financial income | 75/76B | €777 | €1,204 | +€427 | +54.9% |
| Recurring financial income | 75 | €777 | €1,204 | +€427 | +54.9% |
| Financial charges | 65/66B | €948 | €1,151 | +€203 | +21.4% |
| Recurring financial charges | 65 | €948 | €1,151 | +€203 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €36,335 | €21,379 | -€14,955 | -41.2% |
| Income taxes | 67/77 | €9,636 | €6,146 | -€3,490 | -36.2% |
| Profit (loss) for the period | 9904 | €26,699 | €15,233 | -€11,465 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,699 | €15,233 | -€11,465 | -42.9% |
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 23 October 2026 via checked.be.