DEPARCK TIM: 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.
DEPARCK TIM
Largest movements
- Cash -€55,621
down €55,621 (-53.9%), from €103,101 to €47,481
mainly Other debts (-€85,268) and Tax, wage and social debts (-€14,464)
- Tangible fixed assets -€9,334
down €9,334 (-27.8%), from €33,516 to €24,183
of which Furniture and vehicles: -€8,280
- Receivables within one year +€2,316
up €2,316 (+23.5%), from €9,863 to €12,179
of which Trade receivables: +€3,780
- Other debts -€85,268
down €85,268 (-99.9%), from €85,340 to €72
- Profit (loss) carried forward +€44,059
up €44,059 (+192%), from €22,924 to €66,983
- Tax, wage and social debts -€14,464
down €14,464 (-87.8%), from €16,478 to €2,014
of which Taxes: -€14,464
- Debts after one year -€7,374
down €7,374 (-66.0%), from €11,180 to €3,806
- Gross operating margin +€8,657
up €8,657 (+13.7%), from €63,176 to €71,833
- Taxes +€1,999
up €1,999 (+14.8%), from €13,537 to €15,536
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,580 | €85,056 | -€62,523 | -42.4% |
| Fixed assets | 21/28 | €33,516 | €24,183 | -€9,334 | -27.8% |
| Tangible fixed assets | 22/27 | €33,516 | €24,183 | -€9,334 | -27.8% |
| Plant, machinery and equipment | 23 | €2,041 | €987 | -€1,054 | -51.6% |
| Furniture and vehicles | 24 | €31,475 | €23,195 | -€8,280 | -26.3% |
| Current assets | 29/58 | €114,063 | €60,874 | -€53,190 | -46.6% |
| Amounts receivable within one year | 40/41 | €9,863 | €12,179 | +€2,316 | +23.5% |
| Trade receivables | 40 | €8,399 | €12,179 | +€3,780 | +45.0% |
| Other amounts receivable | 41 | €1,463 | - | -€1,463 | |
| Cash at bank and in hand | 54/58 | €103,101 | €47,481 | -€55,621 | -53.9% |
| Deferred charges and accrued income | 490/1 | €1,099 | €1,214 | +€115 | +10.5% |
| Total equity and liabilities | 10/49 | €147,580 | €85,056 | -€62,523 | -42.4% |
| Equity | 10/15 | €25,424 | €69,483 | +€44,059 | +173% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,924 | €66,983 | +€44,059 | +192% |
| Amounts payable | 17/49 | €122,156 | €15,574 | -€106,582 | -87.3% |
| Amounts payable after more than one year | 17 | €11,180 | €3,806 | -€7,374 | -66.0% |
| Financial debts | 170/4 | €11,180 | €3,806 | -€7,374 | -66.0% |
| Amounts payable within one year | 42/48 | €110,976 | €11,528 | -€99,448 | -89.6% |
| Current portion of amounts payable after more than one year | 42 | €8,567 | €8,874 | +€307 | +3.6% |
| Trade debts | 44 | €591 | €568 | -€23 | -3.8% |
| Suppliers | 440/4 | €591 | €568 | -€23 | -3.8% |
| Taxes, remuneration and social security | 45 | €16,478 | €2,014 | -€14,464 | -87.8% |
| Taxes | 450/3 | €15,000 | €536 | -€14,464 | -96.4% |
| Remuneration and social security | 454/9 | €1,478 | €1,478 | = | 0.0% |
| Other amounts payable | 47/48 | €85,340 | €72 | -€85,268 | -99.9% |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,378 | €10,571 | +€193 | +1.9% |
| Other operating charges | 640/8 | €366 | €848 | +€482 | +132% |
| Gross operating margin | 9900 | €63,176 | €71,833 | +€8,657 | +13.7% |
| Operating profit (loss) | 9901 | €52,433 | €60,415 | +€7,982 | +15.2% |
| Financial income | 75/76B | €130 | €222 | +€92 | +71.2% |
| Recurring financial income | 75 | €130 | €222 | +€92 | +71.2% |
| Financial charges | 65/66B | €1,401 | €1,042 | -€359 | -25.6% |
| Recurring financial charges | 65 | €1,401 | €1,042 | -€359 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €51,161 | €59,594 | +€8,433 | +16.5% |
| Income taxes | 67/77 | €13,537 | €15,536 | +€1,999 | +14.8% |
| Profit (loss) for the period | 9904 | €37,625 | €44,059 | +€6,434 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,625 | €44,059 | +€6,434 | +17.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.