DEPANNELEC: 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.
DEPANNELEC
Largest movements
- Cash +€62,025
up €62,025 (+145%), from €42,832 to €104,857
mainly Net result for the year (+€66,252) and Accrued charges and deferred income (+€39,260)
- Receivables within one year +€43,589
up €43,589 (+53.2%), from €81,980 to €125,569
of which Other amounts receivable: +€37,782
- Profit (loss) carried forward +€66,252
up €66,252 (+89.2%), from €74,292 to €140,544
- Accrued charges and deferred income +€39,260
up €39,260 (+5,302%), from €740 to €40,000
- Staff costs +€18,576
up €18,576 (+42.9%), from €43,335 to €61,912
- Gross operating margin +€16,499
up €16,499 (+12.0%), from €137,238 to €153,737
- Other operating charges +€3,986
up €3,986 (+1,718%), from €232 to €4,218
- Financial income +€3,753
up €3,753 (+246,916%), from €2 to €3,755
- Financial charges -€1,939
down €1,939 (-58.6%), from €3,309 to €1,369
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 | €131,062 | €236,220 | +€105,158 | +80.2% |
| Fixed assets | 21/28 | €5,933 | €5,794 | -€139 | -2.3% |
| Tangible fixed assets | 22/27 | €5,676 | €5,537 | -€139 | -2.5% |
| Plant, machinery and equipment | 23 | €4,950 | €3,187 | -€1,762 | -35.6% |
| Furniture and vehicles | 24 | €727 | €2,350 | +€1,623 | +223% |
| Financial fixed assets | 28 | €257 | €257 | = | 0.0% |
| Current assets | 29/58 | €125,129 | €230,426 | +€105,297 | +84.2% |
| Amounts receivable within one year | 40/41 | €81,980 | €125,569 | +€43,589 | +53.2% |
| Trade receivables | 40 | €2,555 | €8,362 | +€5,807 | +227% |
| Other amounts receivable | 41 | €79,425 | €117,207 | +€37,782 | +47.6% |
| Cash at bank and in hand | 54/58 | €42,832 | €104,857 | +€62,025 | +145% |
| Deferred charges and accrued income | 490/1 | €317 | - | -€317 | |
| Total equity and liabilities | 10/49 | €131,062 | €236,220 | +€105,158 | +80.2% |
| Equity | 10/15 | €77,292 | €143,544 | +€66,252 | +85.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,292 | €140,544 | +€66,252 | +89.2% |
| Amounts payable | 17/49 | €53,770 | €92,676 | +€38,906 | +72.4% |
| Amounts payable within one year | 42/48 | €53,030 | €52,676 | -€353 | -0.7% |
| Trade debts | 44 | €1,756 | €268 | -€1,488 | -84.7% |
| Suppliers | 440/4 | €1,756 | €268 | -€1,488 | -84.7% |
| Taxes, remuneration and social security | 45 | €51,274 | €52,408 | +€1,134 | +2.2% |
| Taxes | 450/3 | €32,954 | €40,485 | +€7,530 | +22.9% |
| Remuneration and social security | 454/9 | €18,320 | €11,924 | -€6,396 | -34.9% |
| Accrued charges and deferred income | 492/3 | €740 | €40,000 | +€39,260 | +5,302% |
| Remuneration, social security and pensions | 62 | €43,335 | €61,912 | +€18,576 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,034 | €3,339 | +€305 | +10.1% |
| Other operating charges | 640/8 | €232 | €4,218 | +€3,986 | +1,718% |
| Non-recurring operating charges | 66A | €1,944 | - | -€1,944 | |
| Gross operating margin | 9900 | €137,238 | €153,737 | +€16,499 | +12.0% |
| Operating profit (loss) | 9901 | €88,692 | €84,268 | -€4,424 | -5.0% |
| Financial income | 75/76B | €2 | €3,755 | +€3,753 | +246,916% |
| Recurring financial income | 75 | €2 | €3,755 | +€3,753 | +246,916% |
| Financial charges | 65/66B | €3,309 | €1,369 | -€1,939 | -58.6% |
| Recurring financial charges | 65 | €3,309 | €1,369 | -€1,939 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €85,385 | €86,654 | +€1,269 | +1.5% |
| Income taxes | 67/77 | €19,308 | €20,402 | +€1,094 | +5.7% |
| Profit (loss) for the period | 9904 | €66,077 | €66,252 | +€175 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,077 | €66,252 | +€175 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.