DEPOVER: 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.
DEPOVER
Largest movements
- Tangible fixed assets -€18,262
down €18,262 (-36.4%), from €50,157 to €31,894
of which Furniture and vehicles: -€9,228
- Current investments +€10,000
up €10,000 (+2.0%), from €500,000 to €510,000
- Cash +€8,098
up €8,098 (+116.6%), from €6,943 to €15,041
mainly Net result for the year (+€39,183) and Depreciation (+€18,262)
- Reserves +€39,000
up €39,000 (+9.1%), from €428,773 to €467,773
of which Distributable reserves: +€39,000
- Other debts -€19,758
down €19,758 (-91.7%), from €21,549 to €1,792
- Debts after one year -€13,698
down €13,698 (-58.3%), from €23,480 to €9,781
- Tax, wage and social debts -€5,744
down €5,744 (-94.0%), from €6,113 to €369
- Gross operating margin -€26,405
down €26,405 (-28.4%), from €92,976 to €66,572
- Financial income +€7,083
up €7,083 (+83.6%), from €8,469 to €15,552
- Taxes -€5,135
down €5,135 (-21.7%), from €23,653 to €18,519
- Other operating charges -€2,972
down €2,972 (-47.8%), from €6,218 to €3,246
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.
Cash bridge derived
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 | €560,592 | €560,475 | -€117 | 0.0% |
| Fixed assets | 21/28 | €50,157 | €31,894 | -€18,262 | -36.4% |
| Tangible fixed assets | 22/27 | €50,157 | €31,894 | -€18,262 | -36.4% |
| Furniture and vehicles | 24 | €36,911 | €27,683 | -€9,228 | -25.0% |
| Leasing and similar rights | 25 | €9,454 | €4,211 | -€5,243 | -55.5% |
| Other tangible fixed assets | 26 | €3,792 | €0 | -€3,792 | -100.0% |
| Current assets | 29/58 | €510,435 | €528,581 | +€18,146 | +3.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €3,492 | €3,540 | +€47 | +1.4% |
| Stocks | 30/36 | €3,492 | €3,540 | +€47 | +1.4% |
| Current investments | 50/53 | €500,000 | €510,000 | +€10,000 | +2.0% |
| Cash at bank and in hand | 54/58 | €6,943 | €15,041 | +€8,098 | +116.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €560,592 | €560,475 | -€117 | 0.0% |
| Equity | 10/15 | €493,610 | €532,792 | +€39,183 | +7.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €428,773 | €467,773 | +€39,000 | +9.1% |
| Non-distributable reserves | 130/1 | €11,060 | €11,060 | = | 0.0% |
| Legal reserve | 130 | €11,060 | €11,060 | = | 0.0% |
| Distributable reserves | 133 | €417,713 | €456,713 | +€39,000 | +9.3% |
| Profit (loss) carried forward | 14 | €2,836 | €3,019 | +€183 | +6.4% |
| Amounts payable | 17/49 | €66,982 | €27,683 | -€39,299 | -58.7% |
| Amounts payable after more than one year | 17 | €23,480 | €9,781 | -€13,698 | -58.3% |
| Financial debts | 170/4 | €23,480 | €9,781 | -€13,698 | -58.3% |
| Amounts payable within one year | 42/48 | €43,115 | €17,502 | -€25,613 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €13,254 | €13,698 | +€444 | +3.4% |
| Trade debts | 44 | €2,199 | €1,643 | -€556 | -25.3% |
| Suppliers | 440/4 | €2,199 | €1,643 | -€556 | -25.3% |
| Taxes, remuneration and social security | 45 | €6,113 | €369 | -€5,744 | -94.0% |
| Taxes | 450/3 | €6,113 | €369 | -€5,744 | -94.0% |
| Other amounts payable | 47/48 | €21,549 | €1,792 | -€19,758 | -91.7% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | €12,007 | €0 | -€12,007 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,024 | €18,262 | +€238 | +1.3% |
| Other operating charges | 640/8 | €6,218 | €3,246 | -€2,972 | -47.8% |
| Gross operating margin | 9900 | €92,976 | €66,572 | -€26,405 | -28.4% |
| Operating profit (loss) | 9901 | €68,734 | €45,063 | -€23,671 | -34.4% |
| Financial income | 75/76B | €8,469 | €15,552 | +€7,083 | +83.6% |
| Recurring financial income | 75 | €8,469 | €15,552 | +€7,083 | +83.6% |
| Financial charges | 65/66B | €3,515 | €2,914 | -€600 | -17.1% |
| Recurring financial charges | 65 | €3,515 | €2,914 | -€600 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €73,689 | €57,701 | -€15,988 | -21.7% |
| Income taxes | 67/77 | €23,653 | €18,519 | -€5,135 | -21.7% |
| Profit (loss) for the period | 9904 | €50,036 | €39,183 | -€10,853 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,036 | €39,183 | -€10,853 | -21.7% |
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 12 October 2026 via checked.be.