DEPREITERE: 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.
DEPREITERE
Largest movements
- Current investments +€55,000
up €55,000 (+80.5%), from €68,292 to €123,292
- Cash -€49,057
down €49,057 (-34.3%), from €143,171 to €94,114
mainly Current investments (-€55,000) and Contributions, distributions and other (-€26,316)
- Receivables within one year -€11,320
down €11,320 (-15.7%), from €71,941 to €60,621
of which Trade receivables: -€10,769
- Tax, wage and social debts -€20,358
down €20,358 (-50.0%), from €40,716 to €20,358
of which Remuneration and social security: -€18,803
- Other debts +€12,524
up €12,524 (+40.2%), from €31,185 to €43,709
- Gross operating margin +€7,174
up €7,174 (+21.6%), from €33,173 to €40,347
- Taxes +€2,788
up €2,788 (+33.6%), from €8,294 to €11,082
- Depreciation -€1,019
down €1,019 (-31.3%), from €3,257 to €2,238
- Financial income +€796
up €796 (+156%), from €509 to €1,305
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 | €310,770 | €303,312 | -€7,458 | -2.4% |
| Fixed assets | 21/28 | €22,658 | €20,420 | -€2,238 | -9.9% |
| Tangible fixed assets | 22/27 | €22,658 | €20,420 | -€2,238 | -9.9% |
| Land and buildings | 22 | €19,090 | €19,090 | = | 0.0% |
| Furniture and vehicles | 24 | €3,567 | €1,329 | -€2,238 | -62.7% |
| Current assets | 29/58 | €288,112 | €282,893 | -€5,220 | -1.8% |
| Amounts receivable within one year | 40/41 | €71,941 | €60,621 | -€11,320 | -15.7% |
| Trade receivables | 40 | €71,390 | €60,621 | -€10,769 | -15.1% |
| Other amounts receivable | 41 | €551 | - | -€551 | |
| Current investments | 50/53 | €68,292 | €123,292 | +€55,000 | +80.5% |
| Cash at bank and in hand | 54/58 | €143,171 | €94,114 | -€49,057 | -34.3% |
| Deferred charges and accrued income | 490/1 | €4,708 | €4,865 | +€157 | +3.3% |
| Total equity and liabilities | 10/49 | €310,770 | €303,312 | -€7,458 | -2.4% |
| Equity | 10/15 | €236,446 | €236,619 | +€173 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €201,537 | €201,711 | +€173 | +0.1% |
| Tax-exempt reserves | 132 | €33,045 | €33,045 | = | 0.0% |
| Distributable reserves | 133 | €168,492 | €168,666 | +€173 | +0.1% |
| Profit (loss) carried forward | 14 | €22,508 | €22,508 | = | 0.0% |
| Amounts payable | 17/49 | €74,324 | €66,693 | -€7,631 | -10.3% |
| Amounts payable within one year | 42/48 | €74,324 | €66,693 | -€7,631 | -10.3% |
| Trade debts | 44 | €2,423 | €2,626 | +€203 | +8.4% |
| Suppliers | 440/4 | €2,423 | €2,626 | +€203 | +8.4% |
| Taxes, remuneration and social security | 45 | €40,716 | €20,358 | -€20,358 | -50.0% |
| Taxes | 450/3 | €16,142 | €14,587 | -€1,555 | -9.6% |
| Remuneration and social security | 454/9 | €24,574 | €5,770 | -€18,803 | -76.5% |
| Other amounts payable | 47/48 | €31,185 | €43,709 | +€12,524 | +40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,257 | €2,238 | -€1,019 | -31.3% |
| Other operating charges | 640/8 | €1,296 | €1,650 | +€354 | +27.3% |
| Gross operating margin | 9900 | €33,173 | €40,347 | +€7,174 | +21.6% |
| Operating profit (loss) | 9901 | €28,619 | €36,459 | +€7,840 | +27.4% |
| Financial income | 75/76B | €509 | €1,305 | +€796 | +156% |
| Recurring financial income | 75 | €509 | €1,305 | +€796 | +156% |
| Financial charges | 65/66B | €265 | €193 | -€72 | -27.2% |
| Recurring financial charges | 65 | €265 | €193 | -€72 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €28,864 | €37,572 | +€8,708 | +30.2% |
| Income taxes | 67/77 | €8,294 | €11,082 | +€2,788 | +33.6% |
| Profit (loss) for the period | 9904 | €20,569 | €26,489 | +€5,920 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,569 | €26,489 | +€5,920 | +28.8% |
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 25 October 2026 via checked.be.