DEPOUHON: 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.
DEPOUHON
Largest movements
- Tangible fixed assets +€119,889
up €119,889 (+302%), from €39,683 to €159,572
- Receivables within one year +€10,140
up €10,140 (+75.5%), from €13,423 to €23,563
of which Trade receivables: +€11,632
- Cash -€4,389
down €4,389 (-9.0%), from €48,907 to €44,519
mainly Investment in fixed assets (net) (-€138,043) and Other debts (-€23,597)
- Debts after one year +€69,475
new in 2024: €69,475
- Profit (loss) carried forward +€24,879
up €24,879 (+52.2%), from €47,642 to €72,520
- Other debts -€23,597
down €23,597 (-81.4%), from €28,973 to €5,376
- Accrued charges and deferred income +€19,858
new in 2024: €19,858
- Current portion of long-term debt +€12,822
new in 2024: €12,822
- Other operating charges +€26,246
up €26,246 (+311%), from €8,435 to €34,681
- Gross operating margin +€18,741
up €18,741 (+25.0%), from €74,931 to €93,672
- Depreciation +€13,859
up €13,859 (+323%), from €4,295 to €18,154
- Taxes -€4,732
down €4,732 (-42.0%), from €11,256 to €6,524
- Financial charges +€4,320
up €4,320 (+131%), from €3,304 to €7,623
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.
Derived cash bridge
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 | €102,013 | €227,653 | +€125,641 | +123% |
| Fixed assets | 21/28 | €39,683 | €159,572 | +€119,889 | +302% |
| Tangible fixed assets | 22/27 | €39,683 | €159,572 | +€119,889 | +302% |
| Land and buildings | 22 | - | €56,250 | +€56,250 | |
| Furniture and vehicles | 24 | €14,025 | €62,129 | +€48,104 | +343% |
| Other tangible fixed assets | 26 | €25,657 | €41,193 | +€15,536 | +60.6% |
| Current assets | 29/58 | €62,330 | €68,081 | +€5,751 | +9.2% |
| Amounts receivable within one year | 40/41 | €13,423 | €23,563 | +€10,140 | +75.5% |
| Trade receivables | 40 | €10,257 | €21,889 | +€11,632 | +113% |
| Other amounts receivable | 41 | €3,166 | €1,674 | -€1,492 | -47.1% |
| Cash at bank and in hand | 54/58 | €48,907 | €44,519 | -€4,389 | -9.0% |
| Total equity and liabilities | 10/49 | €102,013 | €227,653 | +€125,641 | +123% |
| Equity | 10/15 | €52,642 | €77,520 | +€24,879 | +47.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,642 | €72,520 | +€24,879 | +52.2% |
| Amounts payable | 17/49 | €49,371 | €150,133 | +€100,762 | +204% |
| Amounts payable after more than one year | 17 | - | €69,475 | +€69,475 | |
| Financial debts | 170/4 | - | €69,475 | +€69,475 | |
| Amounts payable within one year | 42/48 | €49,371 | €60,800 | +€11,429 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | - | €12,822 | +€12,822 | |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €1,099 | €12,881 | +€11,782 | +1,072% |
| Suppliers | 440/4 | €1,099 | €12,881 | +€11,782 | +1,072% |
| Taxes, remuneration and social security | 45 | €19,299 | €19,721 | +€421 | +2.2% |
| Taxes | 450/3 | €19,299 | €19,721 | +€421 | +2.2% |
| Other amounts payable | 47/48 | €28,973 | €5,376 | -€23,597 | -81.4% |
| Accrued charges and deferred income | 492/3 | - | €19,858 | +€19,858 | |
| Remuneration, social security and pensions | 62 | - | €1,811 | +€1,811 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,295 | €18,154 | +€13,859 | +323% |
| Other operating charges | 640/8 | €8,435 | €34,681 | +€26,246 | +311% |
| Gross operating margin | 9900 | €74,931 | €93,672 | +€18,741 | +25.0% |
| Operating profit (loss) | 9901 | €62,201 | €39,026 | -€23,175 | -37.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -25.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -25.0% |
| Financial charges | 65/66B | €3,304 | €7,623 | +€4,320 | +131% |
| Recurring financial charges | 65 | €3,304 | €7,623 | +€4,320 | +131% |
| Profit (loss) for the period before taxes | 9903 | €58,897 | €31,403 | -€27,495 | -46.7% |
| Income taxes | 67/77 | €11,256 | €6,524 | -€4,732 | -42.0% |
| Profit (loss) for the period | 9904 | €47,642 | €24,879 | -€22,763 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,642 | €24,879 | -€22,763 | -47.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.