DEPECASA: 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.
DEPECASA
Largest movements
- Tangible fixed assets -€5,957
down €5,957 (-5.3%), from €112,159 to €106,202
of which Land and buildings: -€9,378
- Cash +€4,664
up €4,664 (+18.0%), from €25,920 to €30,585
mainly Depreciation (+€9,695) and Net result for the year (+€612)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€4,043
down €4,043 (-15.6%), from €25,879 to €21,836
- Taxes -€1,465
down €1,465 (-75.2%), from €1,950 to €485
- Other operating charges +€571
up €571 (+5.6%), from €10,246 to €10,817
- Depreciation -€274
down €274 (-2.7%), from €9,969 to €9,695
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 | €153,388 | €151,798 | -€1,590 | -1.0% |
| Fixed assets | 21/28 | €112,159 | €106,202 | -€5,957 | -5.3% |
| Tangible fixed assets | 22/27 | €112,159 | €106,202 | -€5,957 | -5.3% |
| Land and buildings | 22 | €111,457 | €102,079 | -€9,378 | -8.4% |
| Plant, machinery and equipment | 23 | - | €3,663 | +€3,663 | |
| Furniture and vehicles | 24 | €702 | €459 | -€243 | -34.6% |
| Current assets | 29/58 | €41,230 | €45,597 | +€4,367 | +10.6% |
| Amounts receivable within one year | 40/41 | €12,781 | €12,781 | = | 0.0% |
| Other amounts receivable | 41 | €12,781 | €12,781 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,920 | €30,585 | +€4,664 | +18.0% |
| Deferred charges and accrued income | 490/1 | €2,528 | €2,231 | -€297 | -11.7% |
| Total equity and liabilities | 10/49 | €153,388 | €151,798 | -€1,590 | -1.0% |
| Equity | 10/15 | €129,633 | €130,245 | +€612 | +0.5% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,097 | €75,709 | +€612 | +0.8% |
| Provisions and deferred taxes | 16 | €15,156 | €15,156 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,156 | €15,156 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,156 | €15,156 | = | 0.0% |
| Amounts payable | 17/49 | €8,599 | €6,397 | -€2,202 | -25.6% |
| Amounts payable within one year | 42/48 | €6,939 | €4,737 | -€2,202 | -31.7% |
| Trade debts | 44 | - | €340 | +€340 | |
| Suppliers | 440/4 | - | €340 | +€340 | |
| Taxes, remuneration and social security | 45 | €1,669 | €314 | -€1,355 | -81.2% |
| Taxes | 450/3 | €1,669 | €314 | -€1,355 | -81.2% |
| Other amounts payable | 47/48 | €5,270 | €4,083 | -€1,187 | -22.5% |
| Accrued charges and deferred income | 492/3 | €1,660 | €1,660 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,969 | €9,695 | -€274 | -2.7% |
| Other operating charges | 640/8 | €10,246 | €10,817 | +€571 | +5.6% |
| Gross operating margin | 9900 | €25,879 | €21,836 | -€4,043 | -15.6% |
| Operating profit (loss) | 9901 | €5,664 | €1,324 | -€4,340 | -76.6% |
| Financial charges | 65/66B | €157 | €227 | +€71 | +45.1% |
| Recurring financial charges | 65 | €157 | €227 | +€71 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €5,507 | €1,096 | -€4,411 | -80.1% |
| Income taxes | 67/77 | €1,950 | €485 | -€1,465 | -75.2% |
| Profit (loss) for the period | 9904 | €3,557 | €612 | -€2,945 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,557 | €612 | -€2,945 | -82.8% |
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 30 September 2026 via checked.be.