DEPATEC: 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.
DEPATEC
Largest movements
- Cash +€157,566
up €157,566 (+141%), from €112,121 to €269,687
mainly Net result for the year (+€115,120) and Current investments (+€40,000)
- Tangible fixed assets +€55,244
up €55,244 (+112%), from €49,533 to €104,776
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Receivables within one year -€12,100
no longer reported in 2025 (was €12,100)
- Reserves +€115,120
up €115,120 (+51.3%), from €224,533 to €339,653
- Debts after one year +€30,450
up €30,450 (+28.4%), from €107,352 to €137,801
- Gross operating margin +€52,433
up €52,433 (+36.6%), from €143,283 to €195,716
- Taxes +€21,927
up €21,927 (+67.9%), from €32,303 to €54,230
- Depreciation -€12,678
down €12,678 (-87.9%), from €14,429 to €1,751
- Financial charges +€8,645
up €8,645 (+241%), from €3,593 to €12,239
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 | €600,260 | €758,193 | +€157,933 | +26.3% |
| Fixed assets | 21/28 | €426,333 | €481,576 | +€55,244 | +13.0% |
| Tangible fixed assets | 22/27 | €49,533 | €104,776 | +€55,244 | +112% |
| Furniture and vehicles | 24 | €49,533 | €104,776 | +€55,244 | +112% |
| Financial fixed assets | 28 | €376,800 | €376,800 | = | 0.0% |
| Current assets | 29/58 | €173,927 | €276,617 | +€102,689 | +59.0% |
| Amounts receivable within one year | 40/41 | €12,100 | - | -€12,100 | |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €112,121 | €269,687 | +€157,566 | +141% |
| Deferred charges and accrued income | 490/1 | €9,707 | €6,930 | -€2,777 | -28.6% |
| Total equity and liabilities | 10/49 | €600,260 | €758,193 | +€157,933 | +26.3% |
| Equity | 10/15 | €309,533 | €424,653 | +€115,120 | +37.2% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €224,533 | €339,653 | +€115,120 | +51.3% |
| Distributable reserves | 133 | €224,533 | €339,653 | +€115,120 | +51.3% |
| Amounts payable | 17/49 | €290,728 | €333,540 | +€42,813 | +14.7% |
| Amounts payable after more than one year | 17 | €107,352 | €137,801 | +€30,450 | +28.4% |
| Financial debts | 170/4 | €107,352 | €137,801 | +€30,450 | +28.4% |
| Amounts payable within one year | 42/48 | €183,376 | €195,739 | +€12,363 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €40,369 | €43,692 | +€3,323 | +8.2% |
| Trade debts | 44 | €432 | €1,359 | +€927 | +215% |
| Suppliers | 440/4 | €432 | €1,359 | +€927 | +215% |
| Taxes, remuneration and social security | 45 | €42,342 | €45,487 | +€3,145 | +7.4% |
| Taxes | 450/3 | €42,342 | €42,051 | -€290 | -0.7% |
| Remuneration and social security | 454/9 | - | €3,435 | +€3,435 | |
| Other amounts payable | 47/48 | €100,234 | €105,202 | +€4,968 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,429 | €1,751 | -€12,678 | -87.9% |
| Other operating charges | 640/8 | €1,542 | €1,468 | -€74 | -4.8% |
| Non-recurring operating charges | 66A | - | €12,033 | +€12,033 | |
| Gross operating margin | 9900 | €143,283 | €195,716 | +€52,433 | +36.6% |
| Operating profit (loss) | 9901 | €127,313 | €180,464 | +€53,152 | +41.7% |
| Financial income | 75/76B | €821 | €1,125 | +€305 | +37.1% |
| Recurring financial income | 75 | €821 | €1,125 | +€305 | +37.1% |
| Financial charges | 65/66B | €3,593 | €12,239 | +€8,645 | +241% |
| Recurring financial charges | 65 | €3,593 | €12,239 | +€8,645 | +241% |
| Profit (loss) for the period before taxes | 9903 | €124,540 | €169,351 | +€44,811 | +36.0% |
| Income taxes | 67/77 | €32,303 | €54,230 | +€21,927 | +67.9% |
| Profit (loss) for the period | 9904 | €92,237 | €115,120 | +€22,883 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,237 | €115,120 | +€22,883 | +24.8% |
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 19 October 2026 via checked.be.