DePHI Solution: 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.
DePHI Solution
Largest movements
- Cash +€8,779
up €8,779 (+11.2%), from €78,078 to €86,857
mainly Net result for the year (+€13,687) and Receivables within one year (+€1,088)
- Tangible fixed assets +€1,546
up €1,546 (+84.4%), from €1,832 to €3,379
- Receivables within one year -€1,088
down €1,088 (-81.2%), from €1,340 to €252
- Reserves +€13,687
new in 2025: €13,687
- Other debts -€1,833
down €1,833 (-9.2%), from €20,026 to €18,193
- Tax, wage and social debts -€1,741
down €1,741 (-24.1%), from €7,217 to €5,476
- Trade debts -€1,061
down €1,061 (-46.9%), from €2,262 to €1,201
- Gross operating margin +€4,194
up €4,194 (+20.6%), from €20,384 to €24,578
- Taxes +€1,971
up €1,971 (+35.5%), from €5,558 to €7,529
- Financial charges +€1,361
up €1,361 (+204.1%), from €666 to €2,027
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 | €82,216 | €91,267 | +€9,051 | +11.0% |
| Fixed assets | 21/28 | €1,832 | €3,379 | +€1,546 | +84.4% |
| Tangible fixed assets | 22/27 | €1,832 | €3,379 | +€1,546 | +84.4% |
| Furniture and vehicles | 24 | €1,832 | €3,379 | +€1,546 | +84.4% |
| Current assets | 29/58 | €80,383 | €87,888 | +€7,505 | +9.3% |
| Amounts receivable within one year | 40/41 | €1,340 | €252 | -€1,088 | -81.2% |
| Trade receivables | 40 | €1,340 | €252 | -€1,088 | -81.2% |
| Cash at bank and in hand | 54/58 | €78,078 | €86,857 | +€8,779 | +11.2% |
| Deferred charges and accrued income | 490/1 | €965 | €779 | -€187 | -19.3% |
| Total equity and liabilities | 10/49 | €82,216 | €91,267 | +€9,051 | +11.0% |
| Equity | 10/15 | €52,711 | €66,397 | +€13,687 | +26.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €13,687 | +€13,687 | |
| Distributable reserves | 133 | - | €13,687 | +€13,687 | |
| Profit (loss) carried forward | 14 | €45,211 | €45,211 | = | 0.0% |
| Amounts payable | 17/49 | €29,505 | €24,869 | -€4,635 | -15.7% |
| Amounts payable within one year | 42/48 | €29,505 | €24,869 | -€4,635 | -15.7% |
| Trade debts | 44 | €2,262 | €1,201 | -€1,061 | -46.9% |
| Suppliers | 440/4 | €2,262 | €1,201 | -€1,061 | -46.9% |
| Taxes, remuneration and social security | 45 | €7,217 | €5,476 | -€1,741 | -24.1% |
| Taxes | 450/3 | €7,217 | €5,476 | -€1,741 | -24.1% |
| Other amounts payable | 47/48 | €20,026 | €18,193 | -€1,833 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €936 | +€196 | +26.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €20,384 | €24,578 | +€4,194 | +20.6% |
| Operating profit (loss) | 9901 | €19,257 | €23,242 | +€3,985 | +20.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €666 | €2,027 | +€1,361 | +204.1% |
| Recurring financial charges | 65 | €666 | €2,027 | +€1,361 | +204.1% |
| Profit (loss) for the period before taxes | 9903 | €18,591 | €21,215 | +€2,625 | +14.1% |
| Income taxes | 67/77 | €5,558 | €7,529 | +€1,971 | +35.5% |
| Profit (loss) for the period | 9904 | €13,033 | €13,687 | +€654 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,033 | €13,687 | +€654 | +5.0% |
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 8 October 2026 via checked.be.