DEPASI: what changed
Two fiscal 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.
DEPASI
Largest movements
- Tangible fixed assets +€2,308
new in 2025: €2,308
- Cash +€1,079
up €1,079 (+4946.8%), from €22 to €1,101
mainly Other debts (+€7,989) and Receivables within one year (+€776)
- Receivables within one year -€776
down €776 (-22.1%), from €3,518 to €2,741
- Other debts +€7,989
up €7,989 (+64.7%), from €12,345 to €20,334
- Profit (loss) carried forward -€3,942
down €3,942 (-31.5%), from -€12,523 to -€16,466
- Trade debts -€1,643
down €1,643 (-83.7%), from €1,964 to €321
- Tax, wage and social debts +€245
up €245 (+113.9%), from €215 to €460
- Gross operating margin -€934
down €934, from €157 to -€778
- Other operating charges +€753
up €753 (+43.3%), from €1,741 to €2,494
- Depreciation +€242
up €242, from €0 to €242
- Financial charges +€84
up €84 (+187.1%), from €45 to €130
- Taxes +€30
up €30 (+13.9%), from €215 to €245
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.
Cash bridge derived
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 | €5,001 | €7,650 | +€2,648 | +53.0% |
| Fixed assets | 21/28 | - | €2,308 | +€2,308 | |
| Tangible fixed assets | 22/27 | - | €2,308 | +€2,308 | |
| Furniture and vehicles | 24 | - | €2,308 | +€2,308 | |
| Current assets | 29/58 | €5,001 | €5,342 | +€340 | +6.8% |
| Amounts receivable within one year | 40/41 | €3,518 | €2,741 | -€776 | -22.1% |
| Trade receivables | 40 | €3,518 | €2,741 | -€776 | -22.1% |
| Cash at bank and in hand | 54/58 | €22 | €1,101 | +€1,079 | +4946.8% |
| Deferred charges and accrued income | 490/1 | €1,462 | €1,500 | +€38 | +2.6% |
| Total equity and liabilities | 10/49 | €5,001 | €7,650 | +€2,648 | +53.0% |
| Equity | 10/15 | -€9,523 | -€13,466 | -€3,942 | -41.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,523 | -€16,466 | -€3,942 | -31.5% |
| Amounts payable | 17/49 | €14,525 | €21,116 | +€6,591 | +45.4% |
| Amounts payable within one year | 42/48 | €14,525 | €21,116 | +€6,591 | +45.4% |
| Trade debts | 44 | €1,964 | €321 | -€1,643 | -83.7% |
| Suppliers | 440/4 | €1,964 | €321 | -€1,643 | -83.7% |
| Taxes, remuneration and social security | 45 | €215 | €460 | +€245 | +113.9% |
| Taxes | 450/3 | €215 | €460 | +€245 | +113.9% |
| Other amounts payable | 47/48 | €12,345 | €20,334 | +€7,989 | +64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €242 | +€242 | |
| Other operating charges | 640/8 | €1,741 | €2,494 | +€753 | +43.3% |
| Gross operating margin | 9900 | €157 | -€778 | -€934 | |
| Operating profit (loss) | 9901 | -€1,584 | -€3,514 | -€1,930 | -121.8% |
| Financial charges | 65/66B | €45 | €130 | +€84 | +187.1% |
| Recurring financial charges | 65 | €45 | €130 | +€84 | +187.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,629 | -€3,643 | -€2,014 | -123.6% |
| Income taxes | 67/77 | €215 | €245 | +€30 | +13.9% |
| Profit (loss) for the period | 9904 | -€1,844 | -€3,888 | -€2,044 | -110.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,844 | -€3,888 | -€2,044 | -110.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.