DEPETTER TECHNICS: 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.
DEPETTER TECHNICS
Largest movements
- Tangible fixed assets +€143,757
up €143,757 (+39.1%), from €367,975 to €511,732
of which Land and buildings: +€84,206
- Cash +€17,796
up €17,796 (+17.9%), from €99,235 to €117,031
mainly Net result for the year (+€87,394) and Other debts (+€69,134)
- Other debts +€69,134
up €69,134 (+598%), from €11,559 to €80,693
- Debts after one year +€40,415
up €40,415 (+18.7%), from €216,364 to €256,780
- Current portion of long-term debt +€31,202
up €31,202 (+262%), from €11,908 to €43,110
- Reserves +€27,961
up €27,961 (+8.2%), from €340,876 to €368,837
of which Distributable reserves: +€27,961
- Gross operating margin -€72,116
down €72,116 (-27.4%), from €263,257 to €191,141
- Taxes -€27,578
down €27,578 (-43.2%), from €63,869 to €36,291
- Depreciation +€8,593
up €8,593 (+20.1%), from €42,824 to €51,418
- Financial charges +€4,610
up €4,610 (+64.4%), from €7,156 to €11,766
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 | €609,850 | €781,001 | +€171,151 | +28.1% |
| Fixed assets | 21/28 | €367,975 | €512,232 | +€144,257 | +39.2% |
| Tangible fixed assets | 22/27 | €367,975 | €511,732 | +€143,757 | +39.1% |
| Land and buildings | 22 | €229,252 | €313,459 | +€84,206 | +36.7% |
| Plant, machinery and equipment | 23 | €23,720 | €19,467 | -€4,254 | -17.9% |
| Furniture and vehicles | 24 | €46,852 | €74,371 | +€27,519 | +58.7% |
| Other tangible fixed assets | 26 | €68,150 | €104,436 | +€36,286 | +53.2% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €241,874 | €268,769 | +€26,894 | +11.1% |
| Amounts receivable within one year | 40/41 | €16,538 | €24,163 | +€7,625 | +46.1% |
| Trade receivables | 40 | €16,481 | €14,735 | -€1,746 | -10.6% |
| Other amounts receivable | 41 | €58 | €9,428 | +€9,371 | +16,234% |
| Current investments | 50/53 | €125,000 | €119,820 | -€5,180 | -4.1% |
| Cash at bank and in hand | 54/58 | €99,235 | €117,031 | +€17,796 | +17.9% |
| Deferred charges and accrued income | 490/1 | €1,101 | €7,754 | +€6,654 | +605% |
| Total equity and liabilities | 10/49 | €609,850 | €781,001 | +€171,151 | +28.1% |
| Equity | 10/15 | €359,476 | €387,437 | +€27,961 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €340,876 | €368,837 | +€27,961 | +8.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €339,016 | €366,977 | +€27,961 | +8.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €250,374 | €393,564 | +€143,190 | +57.2% |
| Amounts payable after more than one year | 17 | €216,364 | €256,780 | +€40,415 | +18.7% |
| Financial debts | 170/4 | €216,364 | €256,780 | +€40,415 | +18.7% |
| Amounts payable within one year | 42/48 | €33,993 | €136,784 | +€102,791 | +302% |
| Current portion of amounts payable after more than one year | 42 | €11,908 | €43,110 | +€31,202 | +262% |
| Trade debts | 44 | €6,762 | €10,175 | +€3,413 | +50.5% |
| Suppliers | 440/4 | €6,762 | €10,175 | +€3,413 | +50.5% |
| Taxes, remuneration and social security | 45 | €3,763 | €2,807 | -€957 | -25.4% |
| Taxes | 450/3 | €3,763 | €35 | -€3,728 | -99.1% |
| Remuneration and social security | 454/9 | - | €2,772 | +€2,772 | |
| Other amounts payable | 47/48 | €11,559 | €80,693 | +€69,134 | +598% |
| Accrued charges and deferred income | 492/3 | €16 | €0 | -€16 | -100% |
| Non-recurring operating income | 76A | €34,490 | €0 | -€34,490 | -100% |
| Remuneration, social security and pensions | 62 | €3,514 | €3,527 | +€12 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,824 | €51,418 | +€8,593 | +20.1% |
| Other operating charges | 640/8 | €2,347 | €2,889 | +€542 | +23.1% |
| Gross operating margin | 9900 | €263,257 | €191,141 | -€72,116 | -27.4% |
| Operating profit (loss) | 9901 | €214,571 | €133,308 | -€81,264 | -37.9% |
| Financial income | 75/76B | €1,791 | €2,143 | +€352 | +19.7% |
| Recurring financial income | 75 | €1,791 | €2,143 | +€352 | +19.7% |
| Financial charges | 65/66B | €7,156 | €11,766 | +€4,610 | +64.4% |
| Recurring financial charges | 65 | €7,156 | €11,766 | +€4,610 | +64.4% |
| Profit (loss) for the period before taxes | 9903 | €209,206 | €123,685 | -€85,521 | -40.9% |
| Income taxes | 67/77 | €63,869 | €36,291 | -€27,578 | -43.2% |
| Profit (loss) for the period | 9904 | €145,338 | €87,394 | -€57,944 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €145,338 | €87,394 | -€57,944 | -39.9% |
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 29 October 2026 via checked.be.