DEPANNAGE DSA: 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.
DEPANNAGE DSA
Largest movements
- Receivables within one year +€26,216
up €26,216 (+25.9%), from €101,068 to €127,284
- Cash -€12,557
down €12,557 (-40.6%), from €30,893 to €18,336
mainly Receivables within one year (-€26,216) and Tax, wage and social debts (-€11,142)
- Stocks and contracts +€7,950
up €7,950 (+82.0%), from €9,694 to €17,644
- Tangible fixed assets -€5,496
down €5,496 (-24.6%), from €22,339 to €16,843
- Trade debts +€42,056
up €42,056 (+391%), from €10,761 to €52,817
- Tax, wage and social debts -€11,142
down €11,142 (-18.1%), from €61,657 to €50,515
of which Remuneration and social security: -€7,344
- Short-term financial debts -€9,065
down €9,065 (-98.0%), from €9,250 to €185
- Debts after one year -€6,840
down €6,840 (-62.0%), from €11,037 to €4,197
- Gross operating margin -€18,722
down €18,722 (-14.8%), from €126,854 to €108,132
- Staff costs -€5,092
down €5,092 (-5.4%), from €93,472 to €88,380
- Other operating charges +€3,626
up €3,626 (+146%), from €2,482 to €6,108
- Depreciation +€2,595
up €2,595 (+59.9%), from €4,330 to €6,925
- Taxes -€1,953
down €1,953 (-44.8%), from €4,355 to €2,402
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 | €174,209 | €190,706 | +€16,497 | +9.5% |
| Fixed assets | 21/28 | €29,539 | €24,043 | -€5,496 | -18.6% |
| Tangible fixed assets | 22/27 | €22,339 | €16,843 | -€5,496 | -24.6% |
| Furniture and vehicles | 24 | €22,339 | €16,843 | -€5,496 | -24.6% |
| Financial fixed assets | 28 | €7,200 | €7,200 | = | 0.0% |
| Current assets | 29/58 | €144,670 | €166,663 | +€21,993 | +15.2% |
| Stocks and contracts in progress | 3 | €9,694 | €17,644 | +€7,950 | +82.0% |
| Stocks | 30/36 | €9,694 | €17,644 | +€7,950 | +82.0% |
| Amounts receivable within one year | 40/41 | €101,068 | €127,284 | +€26,216 | +25.9% |
| Trade receivables | 40 | €101,068 | €127,284 | +€26,216 | +25.9% |
| Cash at bank and in hand | 54/58 | €30,893 | €18,336 | -€12,557 | -40.6% |
| Deferred charges and accrued income | 490/1 | €3,015 | €3,399 | +€384 | +12.7% |
| Total equity and liabilities | 10/49 | €174,209 | €190,706 | +€16,497 | +9.5% |
| Equity | 10/15 | €53,068 | €54,797 | +€1,729 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,880 | €1,880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,880 | €1,880 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,880 | €1,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,988 | €46,717 | +€1,729 | +3.8% |
| Amounts payable | 17/49 | €121,141 | €135,909 | +€14,768 | +12.2% |
| Amounts payable after more than one year | 17 | €11,037 | €4,197 | -€6,840 | -62.0% |
| Financial debts | 170/4 | €11,037 | €4,197 | -€6,840 | -62.0% |
| Amounts payable within one year | 42/48 | €109,618 | €131,712 | +€22,094 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €6,414 | €6,839 | +€425 | +6.6% |
| Financial debts | 43 | €9,250 | €185 | -€9,065 | -98.0% |
| Credit institutions | 430/8 | €9,250 | €185 | -€9,065 | -98.0% |
| Trade debts | 44 | €10,761 | €52,817 | +€42,056 | +391% |
| Suppliers | 440/4 | €10,761 | €52,817 | +€42,056 | +391% |
| Advances received on contracts in progress | 46 | €506 | €506 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €61,657 | €50,515 | -€11,142 | -18.1% |
| Taxes | 450/3 | €40,240 | €36,442 | -€3,798 | -9.4% |
| Remuneration and social security | 454/9 | €21,417 | €14,073 | -€7,344 | -34.3% |
| Other amounts payable | 47/48 | €21,030 | €20,850 | -€180 | -0.9% |
| Accrued charges and deferred income | 492/3 | €486 | - | -€486 | |
| Remuneration, social security and pensions | 62 | €93,472 | €88,380 | -€5,092 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,330 | €6,925 | +€2,595 | +59.9% |
| Other operating charges | 640/8 | €2,482 | €6,108 | +€3,626 | +146% |
| Non-recurring operating charges | 66A | €16,687 | - | -€16,687 | |
| Gross operating margin | 9900 | €126,854 | €108,132 | -€18,722 | -14.8% |
| Operating profit (loss) | 9901 | €9,883 | €6,719 | -€3,164 | -32.0% |
| Financial income | 75/76B | €236 | - | -€236 | |
| Recurring financial income | 75 | €236 | - | -€236 | |
| Financial charges | 65/66B | €1,857 | €2,588 | +€731 | +39.4% |
| Recurring financial charges | 65 | €1,857 | €2,588 | +€731 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €8,262 | €4,131 | -€4,131 | -50.0% |
| Income taxes | 67/77 | €4,355 | €2,402 | -€1,953 | -44.8% |
| Profit (loss) for the period | 9904 | €3,907 | €1,729 | -€2,178 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,907 | €1,729 | -€2,178 | -55.7% |
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.