DEPOMAN: 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.
DEPOMAN
Largest movements
- Cash -€71,901
down €71,901 (-88.9%), from €80,922 to €9,021
mainly Debts after one year (-€92,245) and Receivables within one year (-€59,270)
- Tangible fixed assets -€63,078
down €63,078 (-7.5%), from €839,796 to €776,718
of which Land and buildings: -€38,095
- Receivables within one year +€59,270
up €59,270 (+39.9%), from €148,694 to €207,964
of which Trade receivables: +€63,838
- Debts after one year -€92,245
down €92,245 (-26.2%), from €351,484 to €259,239
- Reserves +€74,586
up €74,586 (+23.4%), from €318,372 to €392,957
- Trade debts -€40,801
down €40,801 (-34.0%), from €119,836 to €79,035
- Other debts -€16,195
down €16,195 (-35.0%), from €46,262 to €30,067
- Taxes -€10,480
down €10,480 (-23.5%), from €44,612 to €34,132
- Financial charges -€4,712
down €4,712 (-19.2%), from €24,571 to €19,860
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 | €1,093,145 | €1,019,997 | -€73,148 | -6.7% |
| Fixed assets | 21/28 | €840,731 | €777,653 | -€63,078 | -7.5% |
| Tangible fixed assets | 22/27 | €839,796 | €776,718 | -€63,078 | -7.5% |
| Land and buildings | 22 | €759,055 | €720,960 | -€38,095 | -5.0% |
| Plant, machinery and equipment | 23 | €7,401 | €4,028 | -€3,373 | -45.6% |
| Furniture and vehicles | 24 | €71,831 | €50,221 | -€21,610 | -30.1% |
| Other tangible fixed assets | 26 | €1,509 | €1,509 | = | 0.0% |
| Financial fixed assets | 28 | €935 | €935 | = | 0.0% |
| Current assets | 29/58 | €252,414 | €242,344 | -€10,070 | -4.0% |
| Stocks and contracts in progress | 3 | €21,250 | €20,750 | -€500 | -2.4% |
| Stocks | 30/36 | €21,250 | €20,750 | -€500 | -2.4% |
| Amounts receivable within one year | 40/41 | €148,694 | €207,964 | +€59,270 | +39.9% |
| Trade receivables | 40 | €131,326 | €195,164 | +€63,838 | +48.6% |
| Other amounts receivable | 41 | €17,368 | €12,800 | -€4,568 | -26.3% |
| Cash at bank and in hand | 54/58 | €80,922 | €9,021 | -€71,901 | -88.9% |
| Deferred charges and accrued income | 490/1 | €1,548 | €4,609 | +€3,061 | +198% |
| Total equity and liabilities | 10/49 | €1,093,145 | €1,019,997 | -€73,148 | -6.7% |
| Equity | 10/15 | €324,572 | €399,157 | +€74,586 | +23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €318,372 | €392,957 | +€74,586 | +23.4% |
| Distributable reserves | 133 | €318,372 | €392,957 | +€74,586 | +23.4% |
| Amounts payable | 17/49 | €768,573 | €620,839 | -€147,734 | -19.2% |
| Amounts payable after more than one year | 17 | €351,484 | €259,239 | -€92,245 | -26.2% |
| Financial debts | 170/4 | €351,484 | €259,239 | -€92,245 | -26.2% |
| Amounts payable within one year | 42/48 | €417,090 | €361,600 | -€55,489 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €214,538 | €214,771 | +€233 | +0.1% |
| Trade debts | 44 | €119,836 | €79,035 | -€40,801 | -34.0% |
| Suppliers | 440/4 | €119,836 | €79,035 | -€40,801 | -34.0% |
| Taxes, remuneration and social security | 45 | €36,453 | €37,727 | +€1,274 | +3.5% |
| Taxes | 450/3 | €34,960 | €35,060 | +€100 | +0.3% |
| Remuneration and social security | 454/9 | €1,493 | €2,667 | +€1,174 | +78.6% |
| Other amounts payable | 47/48 | €46,262 | €30,067 | -€16,195 | -35.0% |
| Non-recurring operating income | 76A | €27,512 | - | -€27,512 | |
| Remuneration, social security and pensions | 62 | €45,544 | €47,329 | +€1,784 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,584 | €63,574 | -€2,010 | -3.1% |
| Other operating charges | 640/8 | €2,549 | €744 | -€1,805 | -70.8% |
| Gross operating margin | 9900 | €238,205 | €239,514 | +€1,309 | +0.5% |
| Operating profit (loss) | 9901 | €124,527 | €127,867 | +€3,340 | +2.7% |
| Financial income | 75/76B | €29 | €710 | +€682 | +2,358% |
| Recurring financial income | 75 | €29 | €710 | +€682 | +2,358% |
| Financial charges | 65/66B | €24,571 | €19,860 | -€4,712 | -19.2% |
| Recurring financial charges | 65 | €24,571 | €19,860 | -€4,712 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €99,984 | €108,718 | +€8,733 | +8.7% |
| Income taxes | 67/77 | €44,612 | €34,132 | -€10,480 | -23.5% |
| Profit (loss) for the period | 9904 | €55,372 | €74,586 | +€19,213 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,372 | €74,586 | +€19,213 | +34.7% |
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 16 October 2026 via checked.be.