DEPIMA: 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.
What changed
DEPIMA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€6,734
2024 · -€12,124+€5,390
Equity
€273,374
2024 · €280,108-€6,734
Cash
€3,141
2024 · €4,037-€897
Balance sheet total
€847,459
2024 · €876,446-€28,986
Largest movements
Assets
- Tangible fixed assets -€33,935
down €33,935 (-4.1%), from €836,911 to €802,976
of which Land and buildings: -€26,468
Equity and liabilities
- Other debts -€11,260
down €11,260 (-2.3%), from €498,732 to €487,472
- Provisions -€10,008
down €10,008 (-11.6%), from €86,166 to €76,157
of which Provisions for liabilities and charges: -€6,000
Income statement
- Financial income +€5,886
up €5,886 (+1,658%), from €355 to €6,241
of which Financial income: +€5,886
- Taxes +€1,617
up €1,617 (+222%), from €728 to €2,345
- Gross operating margin +€1,219
up €1,219 (+4.5%), from €27,343 to €28,562
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.
Result 2024
-€12,124
Gross operating margin
+€1,219
Depreciation
-€109
Other operating charges
+€5
Financial income
+€5,886
Financial charges
+€6
Taxes
-€1,617
Result 2025
-€6,734
raises the resultlowers the result
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.
From operations
+€5,371
Investment
-€6,268
Financing
€0
Cash 2024
€4,037
From operations (derived)
+€5,371
Net result for the year
-€6,734
Depreciation
+€34,534
Receivables within one year
-€177
Provisions
-€10,008
Trade debts
-€1,051
Other debts
-€11,260
Accrued charges and deferred income
+€67
Investment (derived)
-€6,268
Investment in fixed assets (net)
-€599
Current investments
-€5,669
Cash 2025
€3,141
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €876,446 | €847,459 | -€28,986 | -3.3% |
| Fixed assets | 21/28 | €838,273 | €804,338 | -€33,935 | -4.0% |
| Tangible fixed assets | 22/27 | €836,911 | €802,976 | -€33,935 | -4.1% |
| Land and buildings | 22 | €801,257 | €774,789 | -€26,468 | -3.3% |
| Plant, machinery and equipment | 23 | €1,092 | €629 | -€462 | -42.3% |
| Furniture and vehicles | 24 | €26,268 | €19,263 | -€7,005 | -26.7% |
| Other tangible fixed assets | 26 | €8,295 | €8,295 | = | 0.0% |
| Financial fixed assets | 28 | €1,362 | €1,362 | = | 0.0% |
| Current assets | 29/58 | €38,173 | €43,122 | +€4,949 | +13.0% |
| Amounts receivable within one year | 40/41 | €687 | €864 | +€177 | +25.7% |
| Trade receivables | 40 | €440 | €681 | +€241 | +54.7% |
| Other amounts receivable | 41 | €247 | €183 | -€64 | -25.9% |
| Current investments | 50/53 | €33,448 | €39,117 | +€5,669 | +16.9% |
| Cash at bank and in hand | 54/58 | €4,037 | €3,141 | -€897 | -22.2% |
| Total equity and liabilities | 10/49 | €876,446 | €847,459 | -€28,986 | -3.3% |
| Equity | 10/15 | €280,108 | €273,374 | -€6,734 | -2.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €182,015 | €174,231 | -€7,784 | -4.3% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €162,170 | €154,386 | -€7,784 | -4.8% |
| Distributable reserves | 133 | €13,648 | €13,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,092 | €37,143 | +€1,050 | +2.9% |
| Provisions and deferred taxes | 16 | €86,166 | €76,157 | -€10,008 | -11.6% |
| Provisions for liabilities and charges | 160/5 | €6,000 | - | -€6,000 | |
| Major repairs and maintenance | 162 | €6,000 | - | -€6,000 | |
| Deferred taxes | 168 | €80,166 | €76,157 | -€4,008 | -5.0% |
| Amounts payable | 17/49 | €510,172 | €497,928 | -€12,244 | -2.4% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €507,273 | €494,962 | -€12,311 | -2.4% |
| Trade debts | 44 | €8,541 | €7,490 | -€1,051 | -12.3% |
| Suppliers | 440/4 | €8,541 | €7,490 | -€1,051 | -12.3% |
| Other amounts payable | 47/48 | €498,732 | €487,472 | -€11,260 | -2.3% |
| Accrued charges and deferred income | 492/3 | €2,899 | €2,966 | +€67 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,425 | €34,534 | +€109 | +0.3% |
| Other operating charges | 640/8 | €8,627 | €8,622 | -€5 | -0.1% |
| Gross operating margin | 9900 | €27,343 | €28,562 | +€1,219 | +4.5% |
| Operating profit (loss) | 9901 | -€15,709 | -€14,593 | +€1,116 | +7.1% |
| Financial income | 75/76B | €355 | €6,241 | +€5,886 | +1,658% |
| Recurring financial income | 75 | €355 | €6,241 | +€5,886 | +1,658% |
| Non-recurring financial income | 76B | €355 | €0 | -€355 | -100% |
| Financial charges | 65/66B | €51 | €45 | -€6 | -11.8% |
| Recurring financial charges | 65 | €51 | €0 | -€51 | -100% |
| Non-recurring financial charges | 66B | €51 | €45 | -€6 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,405 | -€8,397 | +€7,008 | +45.5% |
| Transfer from deferred taxes | 780 | €4,008 | €4,008 | = | 0.0% |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €728 | €2,345 | +€1,617 | +222% |
| Profit (loss) for the period | 9904 | -€12,124 | -€6,734 | +€5,390 | +44.5% |
| Transfer from tax-exempt reserves | 789 | €7,784 | €7,784 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,340 | €1,050 | +€5,390 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.