DEPANCOM SPRLU: 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.
DEPANCOM SPRLU
Largest movements
- Receivables within one year -€77,848
down €77,848 (-94.4%), from €82,483 to €4,635
of which Trade receivables: -€77,087
- Cash +€3,259
up €3,259 (+2.8%), from €117,078 to €120,336
mainly Receivables within one year (+€77,848) and Other debts (+€17,792)
- Trade debts -€76,017
down €76,017 (-94.9%), from €80,096 to €4,079
- Other debts +€17,792
up €17,792 (+122.3%), from €14,550 to €32,342
- Profit (loss) carried forward -€11,916
down €11,916 (-70.0%), from €17,027 to €5,111
- Tax, wage and social debts -€2,097
down €2,097 (-48.7%), from €4,308 to €2,211
- Gross operating margin -€9,770
down €9,770 (-27.9%), from €35,003 to €25,233
- Taxes -€3,249
down €3,249 (-28.2%), from €11,508 to €8,259
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 | €199,561 | €125,703 | -€73,857 | -37.0% |
| Fixed assets | 21/28 | - | €732 | +€732 | |
| Tangible fixed assets | 22/27 | - | €732 | +€732 | |
| Furniture and vehicles | 24 | - | €732 | +€732 | |
| Current assets | 29/58 | €199,561 | €124,972 | -€74,589 | -37.4% |
| Amounts receivable within one year | 40/41 | €82,483 | €4,635 | -€77,848 | -94.4% |
| Trade receivables | 40 | €81,535 | €4,448 | -€77,087 | -94.5% |
| Other amounts receivable | 41 | €948 | €187 | -€761 | -80.3% |
| Cash at bank and in hand | 54/58 | €117,078 | €120,336 | +€3,259 | +2.8% |
| Total equity and liabilities | 10/49 | €199,561 | €125,703 | -€73,857 | -37.0% |
| Equity | 10/15 | €100,606 | €87,071 | -€13,535 | -13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,979 | €63,360 | -€1,619 | -2.5% |
| 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 | €63,119 | €61,500 | -€1,619 | -2.6% |
| Profit (loss) carried forward | 14 | €17,027 | €5,111 | -€11,916 | -70.0% |
| Amounts payable | 17/49 | €98,955 | €38,633 | -€60,322 | -61.0% |
| Amounts payable within one year | 42/48 | €98,955 | €38,633 | -€60,322 | -61.0% |
| Trade debts | 44 | €80,096 | €4,079 | -€76,017 | -94.9% |
| Suppliers | 440/4 | €80,096 | €4,079 | -€76,017 | -94.9% |
| Taxes, remuneration and social security | 45 | €4,308 | €2,211 | -€2,097 | -48.7% |
| Taxes | 450/3 | €4,308 | €2,211 | -€2,097 | -48.7% |
| Other amounts payable | 47/48 | €14,550 | €32,342 | +€17,792 | +122.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | €67 | +€42 | +169.2% |
| Other operating charges | 640/8 | €593 | €438 | -€156 | -26.2% |
| Gross operating margin | 9900 | €35,003 | €25,233 | -€9,770 | -27.9% |
| Operating profit (loss) | 9901 | €34,385 | €24,729 | -€9,656 | -28.1% |
| Financial charges | 65/66B | €207 | €287 | +€80 | +38.4% |
| Recurring financial charges | 65 | €207 | €287 | +€80 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €34,178 | €24,443 | -€9,735 | -28.5% |
| Income taxes | 67/77 | €11,508 | €8,259 | -€3,249 | -28.2% |
| Profit (loss) for the period | 9904 | €22,670 | €16,184 | -€6,486 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,670 | €16,184 | -€6,486 | -28.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.