DEPOZA: 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.
DEPOZA
Largest movements
- Stocks and contracts +€142,966
up €142,966 (+29.4%), from €485,966 to €628,931
- Receivables within one year -€103,459
down €103,459 (-57.2%), from €181,002 to €77,543
of which Other amounts receivable: -€83,322
- Cash +€25,358
up €25,358 (+255%), from €9,955 to €35,313
mainly Receivables within one year (+€103,459) and Short-term financial debts (+€49,851)
- Tangible fixed assets -€11,109
down €11,109 (-8.1%), from €136,792 to €125,683
of which Land and buildings: -€15,638
- Short-term financial debts +€49,851
up €49,851 (+162%), from €30,760 to €80,611
- Reserves +€22,217
up €22,217 (+12.1%), from €183,515 to €205,732
- Debts after one year -€12,618
down €12,618 (-64.4%), from €19,607 to €6,989
- Trade debts +€9,327
up €9,327 (+2.4%), from €388,018 to €397,345
- Gross operating margin +€134,137
up €134,137 (+54.4%), from €246,352 to €380,490
- Taxes +€17,309
up €17,309 (+253%), from €6,834 to €24,143
- Other operating charges +€16,192
up €16,192 (+35.7%), from €45,364 to €61,556
- Staff costs -€13,055
down €13,055 (-10.2%), from €128,289 to €115,234
- Provisions +€7,509
new in 2024: €7,509
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 | €822,644 | €879,518 | +€56,874 | +6.9% |
| Fixed assets | 21/28 | €144,842 | €133,733 | -€11,109 | -7.7% |
| Tangible fixed assets | 22/27 | €136,792 | €125,683 | -€11,109 | -8.1% |
| Land and buildings | 22 | €90,668 | €75,030 | -€15,638 | -17.2% |
| Plant, machinery and equipment | 23 | €16,802 | €19,362 | +€2,560 | +15.2% |
| Furniture and vehicles | 24 | €29,323 | €31,292 | +€1,969 | +6.7% |
| Financial fixed assets | 28 | €8,050 | €8,050 | = | 0.0% |
| Current assets | 29/58 | €677,802 | €745,785 | +€67,983 | +10.0% |
| Stocks and contracts in progress | 3 | €485,966 | €628,931 | +€142,966 | +29.4% |
| Stocks | 30/36 | €485,966 | €628,931 | +€142,966 | +29.4% |
| Amounts receivable within one year | 40/41 | €181,002 | €77,543 | -€103,459 | -57.2% |
| Trade receivables | 40 | €76,942 | €56,806 | -€20,136 | -26.2% |
| Other amounts receivable | 41 | €104,059 | €20,737 | -€83,322 | -80.1% |
| Cash at bank and in hand | 54/58 | €9,955 | €35,313 | +€25,358 | +255% |
| Deferred charges and accrued income | 490/1 | €879 | €3,998 | +€3,118 | +355% |
| Total equity and liabilities | 10/49 | €822,644 | €879,518 | +€56,874 | +6.9% |
| Equity | 10/15 | €301,510 | €323,727 | +€22,217 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,515 | €205,732 | +€22,217 | +12.1% |
| Distributable reserves | 133 | €183,515 | €205,732 | +€22,217 | +12.1% |
| Profit (loss) carried forward | 14 | €99,395 | €99,395 | = | 0.0% |
| Amounts payable | 17/49 | €521,134 | €555,791 | +€34,657 | +6.7% |
| Amounts payable after more than one year | 17 | €19,607 | €6,989 | -€12,618 | -64.4% |
| Financial debts | 170/4 | €19,607 | €6,989 | -€12,618 | -64.4% |
| Amounts payable within one year | 42/48 | €498,427 | €548,802 | +€50,375 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €17,005 | €10,631 | -€6,374 | -37.5% |
| Financial debts | 43 | €30,760 | €80,611 | +€49,851 | +162% |
| Credit institutions | 430/8 | €30,760 | €80,611 | +€49,851 | +162% |
| Trade debts | 44 | €388,018 | €397,345 | +€9,327 | +2.4% |
| Suppliers | 440/4 | €388,018 | €397,345 | +€9,327 | +2.4% |
| Taxes, remuneration and social security | 45 | €57,644 | €50,169 | -€7,475 | -13.0% |
| Taxes | 450/3 | €33,258 | €28,111 | -€5,147 | -15.5% |
| Remuneration and social security | 454/9 | €24,386 | €22,058 | -€2,328 | -9.5% |
| Other amounts payable | 47/48 | €5,000 | €10,045 | +€5,045 | +101% |
| Accrued charges and deferred income | 492/3 | €3,100 | - | -€3,100 | |
| Non-recurring operating income | 76A | - | €3,279 | +€3,279 | |
| Remuneration, social security and pensions | 62 | €128,289 | €115,234 | -€13,055 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,169 | €39,853 | +€4,684 | +13.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €7,509 | +€7,509 | |
| Other operating charges | 640/8 | €45,364 | €61,556 | +€16,192 | +35.7% |
| Non-recurring operating charges | 66A | - | €88,633 | +€88,633 | |
| Gross operating margin | 9900 | €246,352 | €380,490 | +€134,137 | +54.4% |
| Operating profit (loss) | 9901 | €37,530 | €67,703 | +€30,173 | +80.4% |
| Financial income | 75/76B | €1,376 | €20 | -€1,356 | -98.6% |
| Recurring financial income | 75 | €1,376 | €20 | -€1,356 | -98.6% |
| Financial charges | 65/66B | €22,933 | €21,363 | -€1,570 | -6.8% |
| Recurring financial charges | 65 | €22,933 | €21,363 | -€1,570 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €15,973 | €46,360 | +€30,387 | +190% |
| Income taxes | 67/77 | €6,834 | €24,143 | +€17,309 | +253% |
| Profit (loss) for the period | 9904 | €9,139 | €22,217 | +€13,079 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €9,139 | €22,217 | +€13,079 | +143% |
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 23 October 2026 via checked.be.