Deprelek: 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.
Deprelek
Largest movements
- Tangible fixed assets -€21,845
down €21,845 (-32.6%), from €67,071 to €45,226
of which Furniture and vehicles: -€22,723
- Cash +€13,924
up €13,924 (+217%), from €6,410 to €20,334
mainly Net result for the year (+€31,100) and Depreciation (+€23,221)
- Receivables within one year +€11,789
up €11,789 (+47.6%), from €24,773 to €36,562
of which Other amounts receivable: +€14,534
- Deferred charges and accrued income +€2,939
new in 2025: €2,939
- Trade debts -€41,044
down €41,044 (-96.8%), from €42,382 to €1,337
- Profit (loss) carried forward +€31,100
up €31,100 (+170%), from €18,320 to €49,420
- Current portion of long-term debt +€10,883
new in 2025: €10,883
- Tax, wage and social debts +€9,189
up €9,189 (+193%), from €4,769 to €13,959
- Other debts -€2,783
no longer reported in 2025 (was €2,783)
- Gross operating margin +€37,093
up €37,093 (+136%), from €27,241 to €64,334
- Depreciation +€19,239
up €19,239 (+483%), from €3,982 to €23,221
- Taxes +€3,720
up €3,720 (+78.0%), from €4,769 to €8,489
- Financial charges +€1,434
up €1,434 (+844%), from €170 to €1,604
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 | €98,254 | €105,061 | +€6,807 | +6.9% |
| Fixed assets | 21/28 | €67,071 | €45,226 | -€21,845 | -32.6% |
| Tangible fixed assets | 22/27 | €67,071 | €45,226 | -€21,845 | -32.6% |
| Plant, machinery and equipment | 23 | €1,037 | €1,915 | +€878 | +84.7% |
| Furniture and vehicles | 24 | €66,034 | €43,311 | -€22,723 | -34.4% |
| Current assets | 29/58 | €31,183 | €59,835 | +€28,652 | +91.9% |
| Amounts receivable within one year | 40/41 | €24,773 | €36,562 | +€11,789 | +47.6% |
| Trade receivables | 40 | €18,877 | €16,132 | -€2,745 | -14.5% |
| Other amounts receivable | 41 | €5,896 | €20,430 | +€14,534 | +247% |
| Cash at bank and in hand | 54/58 | €6,410 | €20,334 | +€13,924 | +217% |
| Deferred charges and accrued income | 490/1 | - | €2,939 | +€2,939 | |
| Total equity and liabilities | 10/49 | €98,254 | €105,061 | +€6,807 | +6.9% |
| Equity | 10/15 | €23,320 | €54,420 | +€31,100 | +133% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,320 | €49,420 | +€31,100 | +170% |
| Amounts payable | 17/49 | €74,934 | €50,641 | -€24,293 | -32.4% |
| Amounts payable after more than one year | 17 | €25,000 | €24,462 | -€538 | -2.2% |
| Financial debts | 170/4 | €25,000 | €24,462 | -€538 | -2.2% |
| Amounts payable within one year | 42/48 | €49,934 | €26,179 | -€23,755 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | - | €10,883 | +€10,883 | |
| Trade debts | 44 | €42,382 | €1,337 | -€41,044 | -96.8% |
| Suppliers | 440/4 | €42,382 | €1,337 | -€41,044 | -96.8% |
| Taxes, remuneration and social security | 45 | €4,769 | €13,959 | +€9,189 | +193% |
| Taxes | 450/3 | €4,769 | €13,959 | +€9,189 | +193% |
| Other amounts payable | 47/48 | €2,783 | - | -€2,783 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,982 | €23,221 | +€19,239 | +483% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €27,241 | €64,334 | +€37,093 | +136% |
| Operating profit (loss) | 9901 | €23,259 | €40,993 | +€17,734 | +76.2% |
| Financial income | 75/76B | - | €201 | +€201 | |
| Recurring financial income | 75 | - | €201 | +€201 | |
| Financial charges | 65/66B | €170 | €1,604 | +€1,434 | +844% |
| Recurring financial charges | 65 | €170 | €1,604 | +€1,434 | +844% |
| Profit (loss) for the period before taxes | 9903 | €23,089 | €39,590 | +€16,501 | +71.5% |
| Income taxes | 67/77 | €4,769 | €8,489 | +€3,720 | +78.0% |
| Profit (loss) for the period | 9904 | €18,320 | €31,100 | +€12,780 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,320 | €31,100 | +€12,780 | +69.8% |
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 21 October 2026 via checked.be.