DEPREZ - DARMONT: 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.
DEPREZ - DARMONT
Largest movements
- Receivables within one year -€146,463
down €146,463 (-69.9%), from €209,597 to €63,134
of which Other amounts receivable: -€106,297
- Cash +€23,269
up €23,269 (+2,361%), from €986 to €24,254
mainly Receivables within one year (+€146,463) and Depreciation (+€43,291)
- Tangible fixed assets +€23,245
up €23,245 (+9.4%), from €246,523 to €269,768
of which Furniture and vehicles: +€47,819
- Debts after one year -€55,260
down €55,260 (-13.9%), from €397,581 to €342,321
- Tax, wage and social debts -€21,018
down €21,018 (-24.8%), from €84,824 to €63,806
of which Remuneration and social security: -€10,688
- Trade debts -€16,453
down €16,453 (-13.6%), from €120,840 to €104,387
- Staff costs +€77,460
up €77,460 (+25.5%), from €304,036 to €381,497
- Gross operating margin +€36,150
up €36,150 (+8.7%), from €415,428 to €451,578
- Financial charges -€14,909
down €14,909 (-40.6%), from €36,726 to €21,817
- Other operating charges -€14,234
down €14,234 (-72.9%), from €19,530 to €5,296
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 | €709,358 | €617,409 | -€91,948 | -13.0% |
| Fixed assets | 21/28 | €247,488 | €270,733 | +€23,245 | +9.4% |
| Tangible fixed assets | 22/27 | €246,523 | €269,768 | +€23,245 | +9.4% |
| Land and buildings | 22 | €54,321 | €54,321 | = | 0.0% |
| Plant, machinery and equipment | 23 | €114,022 | €99,448 | -€14,574 | -12.8% |
| Furniture and vehicles | 24 | €5,960 | €53,780 | +€47,819 | +802% |
| Leasing and similar rights | 25 | €72,219 | €62,219 | -€10,000 | -13.8% |
| Financial fixed assets | 28 | €966 | €966 | = | 0.0% |
| Current assets | 29/58 | €461,869 | €346,676 | -€115,194 | -24.9% |
| Stocks and contracts in progress | 3 | €250,886 | €255,845 | +€4,959 | +2.0% |
| Stocks | 30/36 | €250,886 | €255,845 | +€4,959 | +2.0% |
| Amounts receivable within one year | 40/41 | €209,597 | €63,134 | -€146,463 | -69.9% |
| Trade receivables | 40 | €101,927 | €61,761 | -€40,166 | -39.4% |
| Other amounts receivable | 41 | €107,670 | €1,373 | -€106,297 | -98.7% |
| Cash at bank and in hand | 54/58 | €986 | €24,254 | +€23,269 | +2,361% |
| Deferred charges and accrued income | 490/1 | €401 | €3,442 | +€3,042 | +759% |
| Total equity and liabilities | 10/49 | €709,358 | €617,409 | -€91,948 | -13.0% |
| Equity | 10/15 | €27,937 | €32,345 | +€4,408 | +15.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,063 | -€92,655 | +€4,408 | +4.5% |
| Amounts payable | 17/49 | €681,421 | €585,064 | -€96,357 | -14.1% |
| Amounts payable after more than one year | 17 | €397,581 | €342,321 | -€55,260 | -13.9% |
| Financial debts | 170/4 | €397,581 | €342,321 | -€55,260 | -13.9% |
| Amounts payable within one year | 42/48 | €281,735 | €242,743 | -€38,991 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €53,422 | €54,306 | +€884 | +1.7% |
| Financial debts | 43 | €2,402 | - | -€2,402 | |
| Credit institutions | 430/8 | €2,402 | - | -€2,402 | |
| Trade debts | 44 | €120,840 | €104,387 | -€16,453 | -13.6% |
| Suppliers | 440/4 | €120,840 | €104,387 | -€16,453 | -13.6% |
| Taxes, remuneration and social security | 45 | €84,824 | €63,806 | -€21,018 | -24.8% |
| Taxes | 450/3 | €17,206 | €6,875 | -€10,330 | -60.0% |
| Remuneration and social security | 454/9 | €67,619 | €56,931 | -€10,688 | -15.8% |
| Other amounts payable | 47/48 | €20,246 | €20,244 | -€3 | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,105 | - | -€2,105 | |
| Remuneration, social security and pensions | 62 | €304,036 | €381,497 | +€77,460 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,125 | €43,291 | +€165 | +0.4% |
| Other operating charges | 640/8 | €19,530 | €5,296 | -€14,234 | -72.9% |
| Non-recurring operating charges | 66A | - | €1,037 | +€1,037 | |
| Gross operating margin | 9900 | €415,428 | €451,578 | +€36,150 | +8.7% |
| Operating profit (loss) | 9901 | €48,737 | €20,458 | -€28,279 | -58.0% |
| Financial income | 75/76B | €6,298 | €5,767 | -€531 | -8.4% |
| Recurring financial income | 75 | €6,298 | €5,767 | -€531 | -8.4% |
| Financial charges | 65/66B | €36,726 | €21,817 | -€14,909 | -40.6% |
| Recurring financial charges | 65 | €36,726 | €21,817 | -€14,909 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €18,309 | €4,408 | -€13,901 | -75.9% |
| Profit (loss) for the period | 9904 | €18,309 | €4,408 | -€13,901 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,309 | €4,408 | -€13,901 | -75.9% |
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 24 October 2026 via checked.be.