DEPLUS CONSULT IMMO: 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.
DEPLUS CONSULT IMMO
Largest movements
- Tangible fixed assets -€33,027
down €33,027 (-7.1%), from €468,386 to €435,359
of which Land and buildings: -€34,135
- Cash -€6,574
down €6,574 (-76.6%), from €8,579 to €2,005
mainly Trade debts (-€25,777) and Debts after one year (-€16,788)
- Trade debts -€25,777
down €25,777 (-34.2%), from €75,291 to €49,514
- Debts after one year -€16,788
down €16,788 (-15.5%), from €108,212 to €91,424
- Other debts +€11,930
new in 2025: €11,930
- Profit (loss) carried forward -€11,702
down €11,702 (-5.1%), from €230,928 to €219,226
- Gross operating margin +€5,292
up €5,292 (+15.0%), from €35,187 to €40,478
- Depreciation +€4,089
up €4,089 (+11.9%), from €34,406 to €38,496
- Other operating charges -€4,049
down €4,049 (-29.9%), from €13,563 to €9,513
- Financial charges -€817
down €817 (-12.2%), from €6,690 to €5,873
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 | €482,009 | €438,830 | -€43,178 | -9.0% |
| Fixed assets | 21/28 | €468,386 | €435,359 | -€33,027 | -7.1% |
| Tangible fixed assets | 22/27 | €468,386 | €435,359 | -€33,027 | -7.1% |
| Land and buildings | 22 | €468,386 | €434,251 | -€34,135 | -7.3% |
| Furniture and vehicles | 24 | - | €1,108 | +€1,108 | |
| Current assets | 29/58 | €13,623 | €3,471 | -€10,151 | -74.5% |
| Amounts receivable within one year | 40/41 | €4,357 | €0 | -€4,357 | -100.0% |
| Other amounts receivable | 41 | €4,357 | €0 | -€4,357 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,579 | €2,005 | -€6,574 | -76.6% |
| Deferred charges and accrued income | 490/1 | €687 | €1,466 | +€780 | +113.6% |
| Total equity and liabilities | 10/49 | €482,009 | €438,830 | -€43,178 | -9.0% |
| Equity | 10/15 | €281,739 | €268,914 | -€12,825 | -4.6% |
| Contributions | 10/11 | €21,272 | €21,272 | = | 0.0% |
| Reserves | 13 | €25,188 | €25,188 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,060 | €23,060 | = | 0.0% |
| Distributable reserves | 133 | €2,127 | €2,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,928 | €219,226 | -€11,702 | -5.1% |
| Investment grants | 15 | €4,352 | €3,229 | -€1,123 | -25.8% |
| Provisions and deferred taxes | 16 | €839 | €260 | -€578 | -69.0% |
| Deferred taxes | 168 | €839 | €260 | -€578 | -69.0% |
| Amounts payable | 17/49 | €199,430 | €169,656 | -€29,775 | -14.9% |
| Amounts payable after more than one year | 17 | €108,212 | €91,424 | -€16,788 | -15.5% |
| Financial debts | 170/4 | €108,212 | €91,424 | -€16,788 | -15.5% |
| Amounts payable within one year | 42/48 | €91,218 | €78,232 | -€12,987 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €15,927 | €16,788 | +€861 | +5.4% |
| Trade debts | 44 | €75,291 | €49,514 | -€25,777 | -34.2% |
| Suppliers | 440/4 | €75,291 | €49,514 | -€25,777 | -34.2% |
| Other amounts payable | 47/48 | - | €11,930 | +€11,930 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,406 | €38,496 | +€4,089 | +11.9% |
| Other operating charges | 640/8 | €13,563 | €9,513 | -€4,049 | -29.9% |
| Gross operating margin | 9900 | €35,187 | €40,478 | +€5,292 | +15.0% |
| Operating profit (loss) | 9901 | -€12,782 | -€7,531 | +€5,252 | +41.1% |
| Financial income | 75/76B | €1,123 | €1,123 | = | 0.0% |
| Recurring financial income | 75 | €1,123 | €1,123 | = | 0.0% |
| Financial charges | 65/66B | €6,690 | €5,873 | -€817 | -12.2% |
| Recurring financial charges | 65 | €6,690 | €5,873 | -€817 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,349 | -€12,280 | +€6,068 | +33.1% |
| Transfer from deferred taxes | 780 | €578 | €578 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€17,770 | -€11,702 | +€6,068 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,770 | -€11,702 | +€6,068 | +34.1% |
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 5 October 2026 via checked.be.