DEPREST: 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.
DEPREST
Largest movements
- Cash +€892,380
up €892,380 (+465%), from €191,780 to €1.1m
mainly Net result for the year (+€676,111) and Trade debts (+€296,475)
- Receivables within one year -€119,937
down €119,937 (-4.6%), from €2.6m to €2.5m
of which Trade receivables: -€669,685
- Stocks and contracts -€81,019
down €81,019 (-7.1%), from €1.1m to €1.1m
of which Contracts in progress: -€53,449
- Tangible fixed assets +€53,451
up €53,451 (+32.9%), from €162,308 to €215,759
of which Plant, machinery and equipment: +€41,170
- Reserves +€358,894
up €358,894 (+22.3%), from €1.6m to €2.0m
of which Distributable reserves: +€358,894
- Trade debts +€296,475
up €296,475 (+48.9%), from €605,806 to €902,281
- Other debts +€131,325
up €131,325 (+70.6%), from €185,892 to €317,216
- Advances received -€130,869
down €130,869 (-10.1%), from €1.3m to €1.2m
- Tax, wage and social debts +€117,862
up €117,862 (+38.8%), from €304,057 to €421,919
of which Taxes: +€77,367
- Gross operating margin +€228,255
up €228,255 (+8.0%), from €2.9m to €3.1m
- Staff costs +€109,069
up €109,069 (+5.2%), from €2.1m to €2.2m
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 | €4,143,276 | €4,895,507 | +€752,232 | +18.2% |
| Fixed assets | 21/28 | €162,308 | €215,759 | +€53,451 | +32.9% |
| Tangible fixed assets | 22/27 | €162,308 | €215,759 | +€53,451 | +32.9% |
| Plant, machinery and equipment | 23 | €86,403 | €127,573 | +€41,170 | +47.6% |
| Furniture and vehicles | 24 | €44,638 | €32,232 | -€12,406 | -27.8% |
| Other tangible fixed assets | 26 | €31,267 | €55,954 | +€24,686 | +79.0% |
| Current assets | 29/58 | €3,980,968 | €4,679,749 | +€698,781 | +17.6% |
| Stocks and contracts in progress | 3 | €1,135,921 | €1,054,902 | -€81,019 | -7.1% |
| Stocks | 30/36 | €196,489 | €168,919 | -€27,570 | -14.0% |
| Contracts in progress | 37 | €939,432 | €885,983 | -€53,449 | -5.7% |
| Amounts receivable within one year | 40/41 | €2,606,792 | €2,486,855 | -€119,937 | -4.6% |
| Trade receivables | 40 | €2,106,392 | €1,436,707 | -€669,685 | -31.8% |
| Other amounts receivable | 41 | €500,400 | €1,050,148 | +€549,748 | +110% |
| Cash at bank and in hand | 54/58 | €191,780 | €1,084,159 | +€892,380 | +465% |
| Deferred charges and accrued income | 490/1 | €46,476 | €53,832 | +€7,357 | +15.8% |
| Total equity and liabilities | 10/49 | €4,143,276 | €4,895,507 | +€752,232 | +18.2% |
| Equity | 10/15 | €1,734,312 | €2,093,206 | +€358,894 | +20.7% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €1,610,312 | €1,969,206 | +€358,894 | +22.3% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,033 | €9,033 | = | 0.0% |
| Distributable reserves | 133 | €1,588,879 | €1,947,773 | +€358,894 | +22.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,408,964 | €2,802,301 | +€393,337 | +16.3% |
| Amounts payable within one year | 42/48 | €2,387,235 | €2,802,301 | +€415,066 | +17.4% |
| Financial debts | 43 | - | €274 | +€274 | |
| Credit institutions | 430/8 | - | €274 | +€274 | |
| Trade debts | 44 | €605,806 | €902,281 | +€296,475 | +48.9% |
| Suppliers | 440/4 | €605,806 | €902,281 | +€296,475 | +48.9% |
| Advances received on contracts in progress | 46 | €1,291,480 | €1,160,611 | -€130,869 | -10.1% |
| Taxes, remuneration and social security | 45 | €304,057 | €421,919 | +€117,862 | +38.8% |
| Taxes | 450/3 | €24,906 | €102,273 | +€77,367 | +311% |
| Remuneration and social security | 454/9 | €279,151 | €319,646 | +€40,495 | +14.5% |
| Other amounts payable | 47/48 | €185,892 | €317,216 | +€131,325 | +70.6% |
| Accrued charges and deferred income | 492/3 | €21,729 | €0 | -€21,729 | -100% |
| Non-recurring operating income | 76A | €331 | €0 | -€331 | -100% |
| Remuneration, social security and pensions | 62 | €2,113,504 | €2,222,573 | +€109,069 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,616 | €45,906 | -€19,710 | -30.0% |
| Other operating charges | 640/8 | €27,720 | €4,069 | -€23,651 | -85.3% |
| Gross operating margin | 9900 | €2,855,617 | €3,083,872 | +€228,255 | +8.0% |
| Operating profit (loss) | 9901 | €648,777 | €811,323 | +€162,546 | +25.1% |
| Financial income | 75/76B | €10,439 | €19,240 | +€8,801 | +84.3% |
| Recurring financial income | 75 | €10,439 | €19,240 | +€8,801 | +84.3% |
| Financial charges | 65/66B | €12,699 | €9,646 | -€3,053 | -24.0% |
| Recurring financial charges | 65 | €12,699 | €9,646 | -€3,053 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €646,516 | €820,917 | +€174,400 | +27.0% |
| Income taxes | 67/77 | €135,095 | €144,806 | +€9,710 | +7.2% |
| Profit (loss) for the period | 9904 | €511,421 | €676,111 | +€164,690 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €511,421 | €676,111 | +€164,690 | +32.2% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.