DEPRET & DEKLERCK: 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.
DEPRET & DEKLERCK
Largest movements
- Tangible fixed assets -€8,105
down €8,105 (-22.2%), from €36,580 to €28,475
- Receivables within one year +€6,590
up €6,590 (+193%), from €3,419 to €10,009
of which Trade receivables: +€6,014
- Deferred charges and accrued income +€3,550
up €3,550 (+66.7%), from €5,322 to €8,872
- Cash -€849
down €849 (-5.3%), from €16,039 to €15,190
mainly Debts after one year (-€6,730) and Receivables within one year (-€6,590)
- Profit (loss) carried forward +€8,191
up €8,191 (+24.4%), from -€33,505 to -€25,314
- Debts after one year -€6,730
down €6,730 (-53.3%), from €12,627 to €5,897
- Tax, wage and social debts +€3,434
up €3,434 (+111%), from €3,088 to €6,522
- Trade debts -€3,093
down €3,093 (-40.1%), from €7,709 to €4,616
- Other debts -€976
no longer reported in 2025 (was €976)
- Gross operating margin -€11,404
down €11,404 (-34.2%), from €33,330 to €21,925
- Other operating charges -€717
down €717 (-58.9%), from €1,218 to €501
- Depreciation +€554
up €554 (+7.3%), from €7,551 to €8,105
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 | €61,471 | €62,657 | +€1,186 | +1.9% |
| Fixed assets | 21/28 | €36,692 | €28,586 | -€8,105 | -22.1% |
| Tangible fixed assets | 22/27 | €36,580 | €28,475 | -€8,105 | -22.2% |
| Furniture and vehicles | 24 | €36,580 | €28,475 | -€8,105 | -22.2% |
| Financial fixed assets | 28 | €111 | €111 | = | 0.0% |
| Current assets | 29/58 | €24,780 | €34,071 | +€9,291 | +37.5% |
| Amounts receivable within one year | 40/41 | €3,419 | €10,009 | +€6,590 | +193% |
| Trade receivables | 40 | €3,010 | €9,024 | +€6,014 | +200% |
| Other amounts receivable | 41 | €409 | €985 | +€577 | +141% |
| Cash at bank and in hand | 54/58 | €16,039 | €15,190 | -€849 | -5.3% |
| Deferred charges and accrued income | 490/1 | €5,322 | €8,872 | +€3,550 | +66.7% |
| Total equity and liabilities | 10/49 | €61,471 | €62,657 | +€1,186 | +1.9% |
| Equity | 10/15 | €30,701 | €38,892 | +€8,191 | +26.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €58,009 | €58,009 | = | 0.0% |
| Distributable reserves | 133 | €58,009 | €58,009 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,505 | -€25,314 | +€8,191 | +24.4% |
| Amounts payable | 17/49 | €30,771 | €23,765 | -€7,005 | -22.8% |
| Amounts payable after more than one year | 17 | €12,627 | €5,897 | -€6,730 | -53.3% |
| Financial debts | 170/4 | €12,627 | €5,897 | -€6,730 | -53.3% |
| Amounts payable within one year | 42/48 | €18,143 | €17,868 | -€276 | -1.5% |
| Financial debts | 43 | €6,370 | €6,730 | +€360 | +5.6% |
| Credit institutions | 430/8 | €6,370 | €6,730 | +€360 | +5.6% |
| Trade debts | 44 | €7,709 | €4,616 | -€3,093 | -40.1% |
| Suppliers | 440/4 | €7,709 | €4,616 | -€3,093 | -40.1% |
| Taxes, remuneration and social security | 45 | €3,088 | €6,522 | +€3,434 | +111% |
| Taxes | 450/3 | €3,088 | €6,522 | +€3,434 | +111% |
| Other amounts payable | 47/48 | €976 | - | -€976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,551 | €8,105 | +€554 | +7.3% |
| Other operating charges | 640/8 | €1,218 | €501 | -€717 | -58.9% |
| Non-recurring operating charges | 66A | €2,759 | €3,165 | +€406 | +14.7% |
| Gross operating margin | 9900 | €33,330 | €21,925 | -€11,404 | -34.2% |
| Operating profit (loss) | 9901 | €21,801 | €10,153 | -€11,648 | -53.4% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €2,155 | €1,837 | -€318 | -14.8% |
| Recurring financial charges | 65 | €2,155 | €1,837 | -€318 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €19,646 | €8,332 | -€11,314 | -57.6% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €19,506 | €8,191 | -€11,315 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,506 | €8,191 | -€11,315 | -58.0% |
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 29 October 2026 via checked.be.