DEPAUW YVAN: what changed
DEPAUW YVAN
Largest movements
- Current investments -€23,098
no longer reported in 2025 (was €23,098)
- Cash +€20,164
up €20,164 (+531%), from €3,795 to €23,959
mainly Current investments (+€23,098) and Depreciation (+€14,758)
- Tangible fixed assets +€2,451
up €2,451 (+4.5%), from €54,160 to €56,610
of which Land and buildings: +€9,978
- Profit (loss) carried forward +€2,392
up €2,392 (+7.0%), from -€34,389 to -€31,997
- Other debts -€2,220
no longer reported in 2025 (was €2,220)
- Gross operating margin +€6,305
up €6,305 (+45.9%), from €13,731 to €20,036
- Depreciation +€1,046
up €1,046 (+7.6%), from €13,712 to €14,758
- Other operating charges +€421
up €421 (+47.0%), from €896 to €1,317
- Financial charges +€375
up €375 (+39.8%), from €943 to €1,318
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,576 | €108,363 | -€213 | -0.2% |
| Fixed assets | 21/28 | €60,834 | €63,284 | +€2,451 | +4.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €54,160 | €56,610 | +€2,451 | +4.5% |
| Land and buildings | 22 | €36,940 | €46,918 | +€9,978 | +27.0% |
| Plant, machinery and equipment | 23 | €5,405 | €152 | -€5,253 | -97.2% |
| Furniture and vehicles | 24 | €3,649 | €5,939 | +€2,290 | +62.7% |
| Other tangible fixed assets | 26 | €8,166 | €3,602 | -€4,564 | -55.9% |
| Financial fixed assets | 28 | €6,674 | €6,674 | = | 0.0% |
| Current assets | 29/58 | €47,742 | €45,078 | -€2,664 | -5.6% |
| Amounts receivable within one year | 40/41 | €20,849 | €21,119 | +€271 | +1.3% |
| Trade receivables | 40 | €13,849 | €15,897 | +€2,048 | +14.8% |
| Other amounts receivable | 41 | €7,000 | €5,223 | -€1,777 | -25.4% |
| Current investments | 50/53 | €23,098 | - | -€23,098 | |
| Cash at bank and in hand | 54/58 | €3,795 | €23,959 | +€20,164 | +531% |
| Total equity and liabilities | 10/49 | €108,576 | €108,363 | -€213 | -0.2% |
| Equity | 10/15 | €103,665 | €106,057 | +€2,392 | +2.3% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Contributions outside capital | 11 | €37,184 | - | -€37,184 | |
| Other | 1109/19 | €37,184 | - | -€37,184 | |
| Reserves | 13 | €100,870 | €100,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €97,151 | €97,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,389 | -€31,997 | +€2,392 | +7.0% |
| Amounts payable | 17/49 | €4,911 | €2,306 | -€2,605 | -53.0% |
| Amounts payable within one year | 42/48 | €4,911 | €2,306 | -€2,605 | -53.0% |
| Trade debts | 44 | €2,691 | €2,306 | -€385 | -14.3% |
| Suppliers | 440/4 | €2,691 | €2,306 | -€385 | -14.3% |
| Other amounts payable | 47/48 | €2,220 | - | -€2,220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,712 | €14,758 | +€1,046 | +7.6% |
| Other operating charges | 640/8 | €896 | €1,317 | +€421 | +47.0% |
| Gross operating margin | 9900 | €13,731 | €20,036 | +€6,305 | +45.9% |
| Operating profit (loss) | 9901 | -€877 | €3,961 | +€4,838 | |
| Financial income | 75/76B | €253 | €102 | -€152 | -59.8% |
| Recurring financial income | 75 | €253 | €102 | -€152 | -59.8% |
| Financial charges | 65/66B | €943 | €1,318 | +€375 | +39.8% |
| Recurring financial charges | 65 | €943 | €1,318 | +€375 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,567 | €2,745 | +€4,312 | |
| Income taxes | 67/77 | €322 | €353 | +€31 | +9.6% |
| Profit (loss) for the period | 9904 | -€1,889 | €2,392 | +€4,281 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,889 | €2,392 | +€4,281 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.