DEPREZ CONSULTING: what changed
Two fiscal 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.
DEPREZ CONSULTING
Largest movements
- Cash -€154,139
down €154,139 (-29.5%), from €522,987 to €368,849
mainly Net result for the year (-€96,437) and Investment in fixed assets (net) (-€90,980)
- Tangible fixed assets +€44,532
up €44,532 (+5.0%), from €882,615 to €927,147
of which Plant, machinery and equipment: +€90,283
- Intangible fixed assets -€32,408
down €32,408 (-55.0%), from €58,917 to €26,509
- Receivables within one year +€22,412
up €22,412 (+134.9%), from €16,609 to €39,021
- Reserves -€96,437
down €96,437 (-5.9%), from €1.6m to €1.5m
- Other debts -€33,184
down €33,184 (-30.9%), from €107,454 to €74,269
- Financial income +€13,554
up €13,554 (+543.4%), from €2,494 to €16,048
- Depreciation -€3,719
down €3,719 (-4.5%), from €82,576 to €78,856
- Gross operating margin -€1,826
down €1,826 (-10.4%), from -€17,548 to -€19,374
- Financial charges -€1,009
down €1,009 (-77.4%), from €1,304 to €294
- Other operating charges +€393
up €393 (+3.0%), from €13,330 to €13,723
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.
Cash bridge derived
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 | €2,146,891 | €2,029,046 | -€117,845 | -5.5% |
| Fixed assets | 21/28 | €941,532 | €953,656 | +€12,124 | +1.3% |
| Intangible fixed assets | 21 | €58,917 | €26,509 | -€32,408 | -55.0% |
| Tangible fixed assets | 22/27 | €882,615 | €927,147 | +€44,532 | +5.0% |
| Land and buildings | 22 | €829,192 | €803,366 | -€25,826 | -3.1% |
| Plant, machinery and equipment | 23 | €1,861 | €92,144 | +€90,283 | +4850.6% |
| Furniture and vehicles | 24 | €51,562 | €31,637 | -€19,925 | -38.6% |
| Current assets | 29/58 | €1,205,359 | €1,075,390 | -€129,969 | -10.8% |
| Amounts receivable after more than one year | 29 | €233,464 | €233,464 | = | 0.0% |
| Other amounts receivable | 291 | €233,464 | €233,464 | = | 0.0% |
| Stocks and contracts in progress | 3 | €20,835 | €20,835 | = | 0.0% |
| Stocks | 30/36 | €20,835 | €20,835 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,609 | €39,021 | +€22,412 | +134.9% |
| Other amounts receivable | 41 | €16,609 | €39,021 | +€22,412 | +134.9% |
| Current investments | 50/53 | €400,000 | €400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €522,987 | €368,849 | -€154,139 | -29.5% |
| Deferred charges and accrued income | 490/1 | €11,464 | €13,222 | +€1,758 | +15.3% |
| Total equity and liabilities | 10/49 | €2,146,891 | €2,029,046 | -€117,845 | -5.5% |
| Equity | 10/15 | €2,012,141 | €1,915,704 | -€96,437 | -4.8% |
| Contributions | 10/11 | €376,500 | €376,500 | = | 0.0% |
| Reserves | 13 | €1,635,641 | €1,539,204 | -€96,437 | -5.9% |
| Distributable reserves | 133 | €1,635,641 | €1,539,204 | -€96,437 | -5.9% |
| Amounts payable | 17/49 | €134,750 | €113,342 | -€21,408 | -15.9% |
| Amounts payable within one year | 42/48 | €132,141 | €110,733 | -€21,408 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €12,551 | - | -€12,551 | |
| Trade debts | 44 | €9,236 | €8,750 | -€486 | -5.3% |
| Suppliers | 440/4 | €9,236 | €8,750 | -€486 | -5.3% |
| Advances received on contracts in progress | 46 | - | €20,000 | +€20,000 | |
| Taxes, remuneration and social security | 45 | €2,900 | €7,713 | +€4,813 | +166.0% |
| Taxes | 450/3 | €31 | €7,713 | +€7,683 | +24975.8% |
| Remuneration and social security | 454/9 | €2,869 | - | -€2,869 | |
| Other amounts payable | 47/48 | €107,454 | €74,269 | -€33,184 | -30.9% |
| Accrued charges and deferred income | 492/3 | €2,609 | €2,609 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,576 | €78,856 | -€3,719 | -4.5% |
| Other operating charges | 640/8 | €13,330 | €13,723 | +€393 | +3.0% |
| Non-recurring operating charges | 66A | €52 | - | -€52 | |
| Gross operating margin | 9900 | -€17,548 | -€19,374 | -€1,826 | -10.4% |
| Operating profit (loss) | 9901 | -€113,505 | -€111,953 | +€1,552 | +1.4% |
| Financial income | 75/76B | €2,494 | €16,048 | +€13,554 | +543.4% |
| Recurring financial income | 75 | €2,494 | €16,048 | +€13,554 | +543.4% |
| Financial charges | 65/66B | €1,304 | €294 | -€1,009 | -77.4% |
| Recurring financial charges | 65 | €1,304 | €294 | -€1,009 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | -€112,314 | -€96,199 | +€16,115 | +14.3% |
| Income taxes | 67/77 | €101 | €238 | +€136 | +134.6% |
| Profit (loss) for the period | 9904 | -€112,416 | -€96,437 | +€15,979 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€112,416 | -€96,437 | +€15,979 | +14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.