DEPOOTER: 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.
DEPOOTER
Largest movements
- Cash -€82,108
down €82,108 (-33.2%), from €247,300 to €165,192
mainly Net result for the year (-€56,635) and Contributions, distributions and other (-€44,903)
- Receivables within one year +€12,837
up €12,837 (+17.2%), from €74,574 to €87,410
of which Other amounts receivable: +€18,417
- Stocks and contracts -€6,440
down €6,440 (-100%), from €6,440 to €0
- Tangible fixed assets -€6,079
down €6,079 (-36.7%), from €16,545 to €10,467
of which Plant, machinery and equipment: -€6,079
- Profit (loss) carried forward -€56,635
down €56,635, from €33,786 to -€22,849
- Reserves -€44,903
down €44,903 (-29.7%), from €151,238 to €106,336
of which Distributable reserves: -€44,903
- Trade debts +€18,671
up €18,671 (+1,089%), from €1,715 to €20,386
- Tax, wage and social debts -€5,532
down €5,532 (-56.1%), from €9,855 to €4,323
of which Taxes: -€6,479
- Other debts +€5,373
up €5,373 (+44.8%), from €12,000 to €17,373
- Turnover -€707,113
down €707,113 (-99.2%), from €712,634 to €5,521
- Purchases and services -€555,089
down €555,089 (-91.9%), from €604,147 to €49,058
- Gross operating margin -€146,867
down €146,867, from €110,165 to -€36,701
- Staff costs -€30,134
down €30,134 (-65.0%), from €46,347 to €16,213
- Taxes -€10,214
no longer reported in 2025 (was €10,214)
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 | €346,094 | €263,069 | -€83,025 | -24.0% |
| Fixed assets | 21/28 | €16,545 | €10,467 | -€6,079 | -36.7% |
| Tangible fixed assets | 22/27 | €16,545 | €10,467 | -€6,079 | -36.7% |
| Plant, machinery and equipment | 23 | €16,545 | €10,467 | -€6,079 | -36.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €329,549 | €252,602 | -€76,947 | -23.3% |
| Stocks and contracts in progress | 3 | €6,440 | €0 | -€6,440 | -100% |
| Stocks | 30/36 | €6,440 | €0 | -€6,440 | -100% |
| Amounts receivable within one year | 40/41 | €74,574 | €87,410 | +€12,837 | +17.2% |
| Trade receivables | 40 | €5,580 | €0 | -€5,580 | -100% |
| Other amounts receivable | 41 | €68,994 | €87,410 | +€18,417 | +26.7% |
| Cash at bank and in hand | 54/58 | €247,300 | €165,192 | -€82,108 | -33.2% |
| Deferred charges and accrued income | 490/1 | €1,235 | €0 | -€1,235 | -100% |
| Total equity and liabilities | 10/49 | €346,094 | €263,069 | -€83,025 | -24.0% |
| Equity | 10/15 | €322,524 | €220,987 | -€101,537 | -31.5% |
| Contributions | 10/11 | €137,500 | €137,500 | = | 0.0% |
| Reserves | 13 | €151,238 | €106,336 | -€44,903 | -29.7% |
| Tax-exempt reserves | 132 | €2,540 | €2,540 | = | 0.0% |
| Distributable reserves | 133 | €148,698 | €103,796 | -€44,903 | -30.2% |
| Profit (loss) carried forward | 14 | €33,786 | -€22,849 | -€56,635 | |
| Amounts payable | 17/49 | €23,570 | €42,082 | +€18,512 | +78.5% |
| Amounts payable within one year | 42/48 | €23,570 | €42,082 | +€18,512 | +78.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,715 | €20,386 | +€18,671 | +1,089% |
| Suppliers | 440/4 | €1,715 | €20,386 | +€18,671 | +1,089% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,855 | €4,323 | -€5,532 | -56.1% |
| Taxes | 450/3 | €8,693 | €2,214 | -€6,479 | -74.5% |
| Remuneration and social security | 454/9 | €1,163 | €2,109 | +€947 | +81.5% |
| Other amounts payable | 47/48 | €12,000 | €17,373 | +€5,373 | +44.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €712,634 | €5,521 | -€707,113 | -99.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €604,147 | €49,058 | -€555,089 | -91.9% |
| Remuneration, social security and pensions | 62 | €46,347 | €16,213 | -€30,134 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,077 | €5,321 | -€7,755 | -59.3% |
| Other operating charges | 640/8 | €337 | €1,104 | +€767 | +228% |
| Gross operating margin | 9900 | €110,165 | -€36,701 | -€146,867 | |
| Operating profit (loss) | 9901 | €50,404 | -€59,340 | -€109,745 | |
| Financial income | 75/76B | €1,761 | €3,681 | +€1,920 | +109% |
| Recurring financial income | 75 | €1,761 | €3,681 | +€1,920 | +109% |
| Financial charges | 65/66B | €4,634 | €976 | -€3,658 | -78.9% |
| Recurring financial charges | 65 | €4,634 | €976 | -€3,658 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €47,531 | -€56,635 | -€104,166 | |
| Income taxes | 67/77 | €10,214 | - | -€10,214 | |
| Profit (loss) for the period | 9904 | €37,318 | -€56,635 | -€93,952 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,318 | -€56,635 | -€93,952 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.