DEPANNAGE B C: 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.
What changed
DEPANNAGE B C
NACE 52.210, Service activities incidental to land transportation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,068
2024 · €168,060-€137,992
Equity
€1.6m
2024 · €1.6m+€30,068
Cash
€605,304
2024 · €310,779+€294,525
Balance sheet total
€2.6m
2024 · €2.5m+€77,200
Largest movements
Assets
- Cash +€294,525
up €294,525 (+94.8%), from €310,779 to €605,304
mainly Depreciation (+€232,482) and Net result for the year (+€30,068)
- Tangible fixed assets -€219,054
down €219,054 (-10.8%), from €2.0m to €1.8m
of which Furniture and vehicles: -€177,991
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Depreciation +€87,702
up €87,702 (+60.6%), from €144,781 to €232,482
- Gross operating margin -€65,981
down €65,981 (-13.2%), from €498,034 to €432,053
- Taxes -€42,082
down €42,082 (-98.8%), from €42,602 to €520
- Financial income -€29,011
down €29,011 (-96.7%), from €30,008 to €997
of which Non-recurring financial income: -€28,990
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.
Result 2024
€168,060
Gross operating margin
-€65,981
Staff costs
+€3,588
Depreciation
-€87,702
Other operating charges
+€3,275
Other operating items
-€682
Financial income
-€29,011
Financial charges
-€3,561
Taxes
+€42,082
Result 2025
€30,068
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€273,938
Investment
-€13,428
Financing
+€34,015
Cash 2024
€310,779
From operations (derived)
+€273,938
Net result for the year
+€30,068
Depreciation
+€232,482
Receivables within one year
+€803
Deferred charges and accrued income
-€2,532
Trade debts
+€10,988
Tax, wage and social debts
+€11,123
Other debts
-€8,995
Investment (derived)
-€13,428
Investment in fixed assets (net)
-€13,428
Financing
+€34,015
Debts after one year
+€9,051
Current portion of long-term debt
+€24,964
Cash 2025
€605,304
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,492,829 | €2,570,029 | +€77,200 | +3.1% |
| Fixed assets | 21/28 | €2,021,231 | €1,802,176 | -€219,054 | -10.8% |
| Tangible fixed assets | 22/27 | €2,020,260 | €1,801,205 | -€219,054 | -10.8% |
| Land and buildings | 22 | €1,257,485 | €1,222,127 | -€35,358 | -2.8% |
| Plant, machinery and equipment | 23 | €11,984 | €6,279 | -€5,705 | -47.6% |
| Furniture and vehicles | 24 | €750,791 | €572,799 | -€177,991 | -23.7% |
| Financial fixed assets | 28 | €971 | €971 | = | 0.0% |
| Current assets | 29/58 | €471,599 | €767,853 | +€296,254 | +62.8% |
| Amounts receivable within one year | 40/41 | €122,683 | €121,880 | -€803 | -0.7% |
| Trade receivables | 40 | €79,351 | €65,320 | -€14,031 | -17.7% |
| Other amounts receivable | 41 | €43,332 | €56,560 | +€13,228 | +30.5% |
| Cash at bank and in hand | 54/58 | €310,779 | €605,304 | +€294,525 | +94.8% |
| Deferred charges and accrued income | 490/1 | €38,137 | €40,669 | +€2,532 | +6.6% |
| Total equity and liabilities | 10/49 | €2,492,829 | €2,570,029 | +€77,200 | +3.1% |
| Equity | 10/15 | €1,571,578 | €1,601,646 | +€30,068 | +1.9% |
| Contributions | 10/11 | €15,035 | €15,035 | = | 0.0% |
| Capital | 10 | €15,035 | €15,035 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €4,965 | €4,965 | = | 0.0% |
| Reserves | 13 | €1,289,273 | €1,314,723 | +€25,450 | +2.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €200,923 | €200,923 | = | 0.0% |
| Distributable reserves | 133 | €1,086,350 | €1,111,800 | +€25,450 | +2.3% |
| Profit (loss) carried forward | 14 | €267,271 | €271,889 | +€4,618 | +1.7% |
| Amounts payable | 17/49 | €921,252 | €968,383 | +€47,132 | +5.1% |
| Amounts payable after more than one year | 17 | €702,301 | €711,352 | +€9,051 | +1.3% |
| Financial debts | 170/4 | €702,301 | €711,352 | +€9,051 | +1.3% |
| Amounts payable within one year | 42/48 | €218,951 | €257,032 | +€38,081 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €91,447 | €116,412 | +€24,964 | +27.3% |
| Trade debts | 44 | €24,709 | €35,697 | +€10,988 | +44.5% |
| Suppliers | 440/4 | €24,709 | €35,697 | +€10,988 | +44.5% |
| Taxes, remuneration and social security | 45 | €62,724 | €73,848 | +€11,123 | +17.7% |
| Taxes | 450/3 | €23,894 | €57,257 | +€33,363 | +140% |
| Remuneration and social security | 454/9 | €38,831 | €16,591 | -€22,240 | -57.3% |
| Other amounts payable | 47/48 | €40,071 | €31,076 | -€8,995 | -22.4% |
| Non-recurring operating income | 76A | €35,996 | €7,454 | -€28,542 | -79.3% |
| Remuneration, social security and pensions | 62 | €125,583 | €121,996 | -€3,588 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,781 | €232,482 | +€87,702 | +60.6% |
| Other operating charges | 640/8 | €11,499 | €8,224 | -€3,275 | -28.5% |
| Non-recurring operating charges | 66A | €164 | €846 | +€682 | +415% |
| Gross operating margin | 9900 | €498,034 | €432,053 | -€65,981 | -13.2% |
| Operating profit (loss) | 9901 | €216,007 | €68,504 | -€147,502 | -68.3% |
| Financial income | 75/76B | €30,008 | €997 | -€29,011 | -96.7% |
| Recurring financial income | 75 | €1,018 | €997 | -€21 | -2.0% |
| Non-recurring financial income | 76B | €28,990 | - | -€28,990 | |
| Financial charges | 65/66B | €35,353 | €38,914 | +€3,561 | +10.1% |
| Recurring financial charges | 65 | €35,353 | €38,914 | +€3,561 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €210,661 | €30,588 | -€180,073 | -85.5% |
| Income taxes | 67/77 | €42,602 | €520 | -€42,082 | -98.8% |
| Profit (loss) for the period | 9904 | €168,060 | €30,068 | -€137,992 | -82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €168,060 | €30,068 | -€137,992 | -82.1% |
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.