DEPOCHIM: 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.
DEPOCHIM
Largest movements
- Cash +€13,891
up €13,891 (+15.5%), from €89,689 to €103,580
mainly Receivables within one year (+€12,404) and Net result for the year (+€8,586)
- Receivables within one year -€12,404
no longer reported in 2025 (was €12,404)
of which Trade receivables: -€12,404
- Stocks and contracts -€1,392
down €1,392 (-62.4%), from €2,233 to €841
- Profit (loss) carried forward +€8,586
up €8,586 (+14.8%), from -€58,161 to -€49,574
- Other debts -€5,244
down €5,244 (-6.8%), from €77,375 to €72,130
- Tax, wage and social debts -€3,134
down €3,134 (-47.0%), from €6,673 to €3,539
- Gross operating margin +€22,350
up €22,350, from -€11,173 to €11,177
- Financial income +€749
new in 2025: €749
- Other operating charges -€488
down €488 (-35.0%), from €1,395 to €907
- Depreciation -€429
down €429 (-31.5%), from €1,360 to €931
- Taxes -€153
down €153 (-16.8%), from €910 to €757
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 | €105,257 | €105,165 | -€92 | -0.1% |
| Fixed assets | 21/28 | €931 | - | -€931 | |
| Tangible fixed assets | 22/27 | €931 | - | -€931 | |
| Furniture and vehicles | 24 | €931 | - | -€931 | |
| Current assets | 29/58 | €104,325 | €105,165 | +€840 | +0.8% |
| Stocks and contracts in progress | 3 | €2,233 | €841 | -€1,392 | -62.4% |
| Stocks | 30/36 | €2,233 | €841 | -€1,392 | -62.4% |
| Amounts receivable within one year | 40/41 | €12,404 | - | -€12,404 | |
| Trade receivables | 40 | €12,404 | - | -€12,404 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €89,689 | €103,580 | +€13,891 | +15.5% |
| Deferred charges and accrued income | 490/1 | - | €744 | +€744 | |
| Total equity and liabilities | 10/49 | €105,257 | €105,165 | -€92 | -0.1% |
| Equity | 10/15 | €10,039 | €18,626 | +€8,586 | +85.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€58,161 | -€49,574 | +€8,586 | +14.8% |
| Amounts payable | 17/49 | €95,217 | €86,539 | -€8,678 | -9.1% |
| Amounts payable within one year | 42/48 | €95,217 | €86,539 | -€8,678 | -9.1% |
| Trade debts | 44 | €134 | €79 | -€55 | -41.2% |
| Suppliers | 440/4 | €134 | €79 | -€55 | -41.2% |
| Advances received on contracts in progress | 46 | €11,036 | €10,791 | -€245 | -2.2% |
| Taxes, remuneration and social security | 45 | €6,673 | €3,539 | -€3,134 | -47.0% |
| Taxes | 450/3 | €6,673 | €3,539 | -€3,134 | -47.0% |
| Other amounts payable | 47/48 | €77,375 | €72,130 | -€5,244 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €931 | -€429 | -31.5% |
| Other operating charges | 640/8 | €1,395 | €907 | -€488 | -35.0% |
| Gross operating margin | 9900 | -€11,173 | €11,177 | +€22,350 | |
| Operating profit (loss) | 9901 | -€13,929 | €9,338 | +€23,267 | |
| Financial income | 75/76B | - | €749 | +€749 | |
| Recurring financial income | 75 | - | €749 | +€749 | |
| Financial charges | 65/66B | €597 | €744 | +€147 | +24.6% |
| Recurring financial charges | 65 | €597 | €744 | +€147 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,526 | €9,343 | +€23,869 | |
| Income taxes | 67/77 | €910 | €757 | -€153 | -16.8% |
| Profit (loss) for the period | 9904 | -€15,436 | €8,586 | +€24,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,436 | €8,586 | +€24,022 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.