DEPANNE TOIT: 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.
DEPANNE TOIT
Largest movements
- Cash +€26,182
up €26,182 (+31.8%), from €82,455 to €108,636
mainly Net result for the year (+€53,752) and Tax, wage and social debts (+€3,194)
- Receivables within one year +€21,493
up €21,493 (+421%), from €5,099 to €26,592
of which Trade receivables: +€21,759
- Reserves +€84,000
up €84,000 (+840%), from €10,000 to €94,000
- Profit (loss) carried forward -€40,248
down €40,248 (-97.6%), from €41,226 to €978
- Tax, wage and social debts +€3,194
up €3,194 (+13.6%), from €23,421 to €26,615
of which Taxes: +€3,194
- Gross operating margin -€4,620
down €4,620 (-5.8%), from €79,947 to €75,327
- Taxes +€3,254
up €3,254 (+19.3%), from €16,888 to €20,142
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 | €88,086 | €135,279 | +€47,193 | +53.6% |
| Formation expenses | 20 | €532 | - | -€532 | |
| Fixed assets | 21/28 | - | €50 | +€50 | |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €87,554 | €135,229 | +€47,675 | +54.5% |
| Amounts receivable within one year | 40/41 | €5,099 | €26,592 | +€21,493 | +421% |
| Trade receivables | 40 | €3,083 | €24,842 | +€21,759 | +706% |
| Other amounts receivable | 41 | €2,016 | €1,750 | -€266 | -13.2% |
| Cash at bank and in hand | 54/58 | €82,455 | €108,636 | +€26,182 | +31.8% |
| Total equity and liabilities | 10/49 | €88,086 | €135,279 | +€47,193 | +53.6% |
| Equity | 10/15 | €53,226 | €96,978 | +€43,752 | +82.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €94,000 | +€84,000 | +840% |
| Distributable reserves | 133 | €10,000 | €94,000 | +€84,000 | +840% |
| Profit (loss) carried forward | 14 | €41,226 | €978 | -€40,248 | -97.6% |
| Amounts payable | 17/49 | €34,860 | €38,301 | +€3,441 | +9.9% |
| Amounts payable within one year | 42/48 | €34,860 | €38,301 | +€3,441 | +9.9% |
| Trade debts | 44 | €155 | €403 | +€247 | +159% |
| Suppliers | 440/4 | €155 | €403 | +€247 | +159% |
| Taxes, remuneration and social security | 45 | €23,421 | €26,615 | +€3,194 | +13.6% |
| Taxes | 450/3 | €22,061 | €25,255 | +€3,194 | +14.5% |
| Remuneration and social security | 454/9 | €1,360 | €1,360 | = | 0.0% |
| Other amounts payable | 47/48 | €11,283 | €11,283 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €716 | €532 | -€184 | -25.7% |
| Other operating charges | 640/8 | €1,197 | €915 | -€282 | -23.6% |
| Gross operating margin | 9900 | €79,947 | €75,327 | -€4,620 | -5.8% |
| Operating profit (loss) | 9901 | €78,033 | €73,880 | -€4,153 | -5.3% |
| Financial income | 75/76B | €104 | €185 | +€81 | +77.4% |
| Recurring financial income | 75 | €104 | €185 | +€81 | +77.4% |
| Financial charges | 65/66B | €23 | €170 | +€147 | +643% |
| Recurring financial charges | 65 | €23 | €170 | +€147 | +643% |
| Profit (loss) for the period before taxes | 9903 | €78,114 | €73,894 | -€4,220 | -5.4% |
| Income taxes | 67/77 | €16,888 | €20,142 | +€3,254 | +19.3% |
| Profit (loss) for the period | 9904 | €61,226 | €53,752 | -€7,474 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,226 | €53,752 | -€7,474 | -12.2% |
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 31 October 2026 via checked.be.