DEPANN'HIC: 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.
DEPANN'HIC
Largest movements
- Cash -€6,658
down €6,658 (-7.6%), from €87,357 to €80,700
mainly Contributions, distributions and other (-€18,600) and Investment in fixed assets (net) (-€12,888)
- Receivables within one year +€5,268
up €5,268 (+14.8%), from €35,676 to €40,944
of which Trade receivables: +€3,239
- Tangible fixed assets +€2,878
up €2,878 (+9.3%), from €30,798 to €33,675
of which Furniture and vehicles: +€3,941
- Profit (loss) carried forward +€29,952
up €29,952 (+26.9%), from €111,512 to €141,464
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Trade debts -€4,821
down €4,821 (-76.2%), from €6,325 to €1,504
- Tax, wage and social debts -€4,186
down €4,186 (-22.5%), from €18,575 to €14,389
of which Remuneration and social security: -€3,350
- Gross operating margin +€29,288
up €29,288 (+121%), from €24,244 to €53,531
- Taxes +€6,567
up €6,567 (+175%), from €3,761 to €10,328
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 | €156,872 | €159,217 | +€2,345 | +1.5% |
| Fixed assets | 21/28 | €31,098 | €33,975 | +€2,878 | +9.3% |
| Tangible fixed assets | 22/27 | €30,798 | €33,675 | +€2,878 | +9.3% |
| Plant, machinery and equipment | 23 | €4,833 | €3,770 | -€1,063 | -22.0% |
| Furniture and vehicles | 24 | €25,965 | €29,905 | +€3,941 | +15.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €125,774 | €125,241 | -€533 | -0.4% |
| Amounts receivable within one year | 40/41 | €35,676 | €40,944 | +€5,268 | +14.8% |
| Trade receivables | 40 | €28,257 | €31,496 | +€3,239 | +11.5% |
| Other amounts receivable | 41 | €7,419 | €9,448 | +€2,029 | +27.3% |
| Cash at bank and in hand | 54/58 | €87,357 | €80,700 | -€6,658 | -7.6% |
| Deferred charges and accrued income | 490/1 | €2,741 | €3,598 | +€857 | +31.3% |
| Total equity and liabilities | 10/49 | €156,872 | €159,217 | +€2,345 | +1.5% |
| Equity | 10/15 | €131,972 | €143,324 | +€11,352 | +8.6% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,512 | €141,464 | +€29,952 | +26.9% |
| Amounts payable | 17/49 | €24,900 | €15,893 | -€9,007 | -36.2% |
| Amounts payable within one year | 42/48 | €24,900 | €15,893 | -€9,007 | -36.2% |
| Trade debts | 44 | €6,325 | €1,504 | -€4,821 | -76.2% |
| Suppliers | 440/4 | €6,325 | €1,504 | -€4,821 | -76.2% |
| Taxes, remuneration and social security | 45 | €18,575 | €14,389 | -€4,186 | -22.5% |
| Taxes | 450/3 | €11,725 | €10,889 | -€836 | -7.1% |
| Remuneration and social security | 454/9 | €6,850 | €3,500 | -€3,350 | -48.9% |
| Remuneration, social security and pensions | 62 | €958 | €950 | -€9 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,812 | €10,010 | +€199 | +2.0% |
| Other operating charges | 640/8 | €1,757 | €1,926 | +€169 | +9.6% |
| Gross operating margin | 9900 | €24,244 | €53,531 | +€29,288 | +121% |
| Operating profit (loss) | 9901 | €11,717 | €40,646 | +€28,929 | +247% |
| Financial income | 75/76B | €59 | - | -€59 | |
| Recurring financial income | 75 | €59 | - | -€59 | |
| Financial charges | 65/66B | €603 | €366 | -€238 | -39.4% |
| Recurring financial charges | 65 | €603 | €366 | -€238 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €11,173 | €40,280 | +€29,108 | +261% |
| Income taxes | 67/77 | €3,761 | €10,328 | +€6,567 | +175% |
| Profit (loss) for the period | 9904 | €7,411 | €29,952 | +€22,541 | +304% |
| Profit (loss) for the period to be appropriated | 9905 | €7,411 | €29,952 | +€22,541 | +304% |
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 29 October 2026 via checked.be.