DEPKA: 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.
DEPKA
Largest movements
- Cash +€39,128
up €39,128 (+170.0%), from €23,023 to €62,151
mainly Current investments (+€30,000) and Net result for the year (+€16,390)
- Current investments -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Deferred charges and accrued income +€858
up €858 (+205.1%), from €419 to €1,277
- Reserves +€16,390
up €16,390 (+39.1%), from €41,892 to €58,281
- Tax, wage and social debts -€9,031
down €9,031 (-68.2%), from €13,233 to €4,202
- Trade debts +€1,971
up €1,971 (+546.5%), from €361 to €2,331
- Gross operating margin -€31,804
down €31,804 (-61.0%), from €52,169 to €20,364
- Taxes -€6,328
down €6,328 (-60.4%), from €10,473 to €4,145
- Financial income +€529
up €529 (+230.5%), from €229 to €758
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 | €58,592 | €67,915 | +€9,322 | +15.9% |
| Current assets | 29/58 | €58,592 | €67,915 | +€9,322 | +15.9% |
| Amounts receivable within one year | 40/41 | €5,151 | €4,487 | -€664 | -12.9% |
| Trade receivables | 40 | €5,151 | €4,168 | -€983 | -19.1% |
| Other amounts receivable | 41 | - | €319 | +€319 | |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,023 | €62,151 | +€39,128 | +170.0% |
| Deferred charges and accrued income | 490/1 | €419 | €1,277 | +€858 | +205.1% |
| Total equity and liabilities | 10/49 | €58,592 | €67,915 | +€9,322 | +15.9% |
| Equity | 10/15 | €44,892 | €61,281 | +€16,390 | +36.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,892 | €58,281 | +€16,390 | +39.1% |
| Distributable reserves | 133 | €41,892 | €58,281 | +€16,390 | +39.1% |
| Amounts payable | 17/49 | €13,701 | €6,633 | -€7,067 | -51.6% |
| Amounts payable after more than one year | 17 | €100 | €100 | = | 0.0% |
| Other amounts payable | 178/9 | €100 | €100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,601 | €6,533 | -€7,067 | -52.0% |
| Financial debts | 43 | €7 | €0 | -€7 | -100.0% |
| Credit institutions | 430/8 | €7 | €0 | -€7 | -100.0% |
| Trade debts | 44 | €361 | €2,331 | +€1,971 | +546.5% |
| Suppliers | 440/4 | €361 | €2,331 | +€1,971 | +546.5% |
| Taxes, remuneration and social security | 45 | €13,233 | €4,202 | -€9,031 | -68.2% |
| Taxes | 450/3 | €13,233 | €4,202 | -€9,031 | -68.2% |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | €52,169 | €20,364 | -€31,804 | -61.0% |
| Operating profit (loss) | 9901 | €52,169 | €20,238 | -€31,930 | -61.2% |
| Financial income | 75/76B | €229 | €758 | +€529 | +230.5% |
| Recurring financial income | 75 | €229 | €758 | +€529 | +230.5% |
| Financial charges | 65/66B | €34 | €462 | +€428 | +1269.0% |
| Recurring financial charges | 65 | €34 | €462 | +€428 | +1269.0% |
| Profit (loss) for the period before taxes | 9903 | €52,364 | €20,534 | -€31,830 | -60.8% |
| Income taxes | 67/77 | €10,473 | €4,145 | -€6,328 | -60.4% |
| Profit (loss) for the period | 9904 | €41,892 | €16,390 | -€25,502 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,892 | €16,390 | -€25,502 | -60.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.