DEPOT 2: 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.
DEPOT 2
Largest movements
- Receivables within one year -€219,019
down €219,019 (-51.9%), from €422,277 to €203,258
of which Trade receivables: -€227,303
- Cash +€22,594
up €22,594 (+142.2%), from €15,889 to €38,483
mainly Receivables within one year (+€219,019) and Other debts (+€67,109)
- Stocks and contracts +€6,276
up €6,276 (+92.0%), from €6,824 to €13,100
- Trade debts -€240,262
down €240,262 (-76.2%), from €315,442 to €75,180
- Other debts +€67,109
up €67,109, from €0 to €67,109
- Tax, wage and social debts -€17,447
down €17,447 (-31.2%), from €55,944 to €38,497
- Other operating charges +€8,363
up €8,363 (+1488.1%), from €562 to €8,925
- Financial charges +€5,716
up €5,716 (+2653.1%), from €215 to €5,932
- Gross operating margin +€2,571
up €2,571 (+19.3%), from €13,347 to €15,919
- Taxes -€1,991
down €1,991 (-53.7%), from €3,707 to €1,716
- Financial income +€193
up €193, from €0 to €193
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,691 | €257,174 | -€191,517 | -42.7% |
| Fixed assets | 21/28 | €3,637 | €2,300 | -€1,337 | -36.8% |
| Tangible fixed assets | 22/27 | €3,637 | €2,300 | -€1,337 | -36.8% |
| Land and buildings | 22 | €1,352 | €908 | -€443 | -32.8% |
| Furniture and vehicles | 24 | €2,285 | €1,391 | -€894 | -39.1% |
| Current assets | 29/58 | €445,054 | €254,874 | -€190,180 | -42.7% |
| Stocks and contracts in progress | 3 | €6,824 | €13,100 | +€6,276 | +92.0% |
| Stocks | 30/36 | €6,824 | €13,100 | +€6,276 | +92.0% |
| Amounts receivable within one year | 40/41 | €422,277 | €203,258 | -€219,019 | -51.9% |
| Trade receivables | 40 | €422,277 | €194,974 | -€227,303 | -53.8% |
| Other amounts receivable | 41 | - | €8,284 | +€8,284 | |
| Cash at bank and in hand | 54/58 | €15,889 | €38,483 | +€22,594 | +142.2% |
| Deferred charges and accrued income | 490/1 | €64 | €33 | -€31 | -48.8% |
| Total equity and liabilities | 10/49 | €448,691 | €257,174 | -€191,517 | -42.7% |
| Equity | 10/15 | €77,305 | €75,507 | -€1,798 | -2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,105 | €71,105 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €71,105 | €71,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,798 | -€1,798 | |
| Amounts payable | 17/49 | €371,386 | €181,667 | -€189,720 | -51.1% |
| Amounts payable within one year | 42/48 | €371,386 | €180,785 | -€190,601 | -51.3% |
| Trade debts | 44 | €315,442 | €75,180 | -€240,262 | -76.2% |
| Suppliers | 440/4 | €315,442 | €75,180 | -€240,262 | -76.2% |
| Taxes, remuneration and social security | 45 | €55,944 | €38,497 | -€17,447 | -31.2% |
| Taxes | 450/3 | €55,944 | €38,497 | -€17,447 | -31.2% |
| Other amounts payable | 47/48 | €0 | €67,109 | +€67,109 | |
| Accrued charges and deferred income | 492/3 | - | €881 | +€881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,337 | €1,337 | = | 0.0% |
| Other operating charges | 640/8 | €562 | €8,925 | +€8,363 | +1488.1% |
| Gross operating margin | 9900 | €13,347 | €15,919 | +€2,571 | +19.3% |
| Operating profit (loss) | 9901 | €11,448 | €5,657 | -€5,792 | -50.6% |
| Financial income | 75/76B | €0 | €193 | +€193 | |
| Recurring financial income | 75 | €0 | €193 | +€193 | |
| Financial charges | 65/66B | €215 | €5,932 | +€5,716 | +2653.1% |
| Recurring financial charges | 65 | €215 | €5,932 | +€5,716 | +2653.1% |
| Profit (loss) for the period before taxes | 9903 | €11,233 | -€82 | -€11,315 | |
| Income taxes | 67/77 | €3,707 | €1,716 | -€1,991 | -53.7% |
| Profit (loss) for the period | 9904 | €7,526 | -€1,798 | -€9,323 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,526 | -€1,798 | -€9,323 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.