DEPREZ - LOGIE: 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 - LOGIE
Largest movements
- Receivables within one year -€74,348
down €74,348 (-33.5%), from €221,762 to €147,413
of which Other amounts receivable: -€73,260
- Other debts -€88,834
down €88,834 (-40.6%), from €218,626 to €129,791
- Reserves +€15,062
up €15,062 (+6.6%), from €227,623 to €242,685
of which Distributable reserves: +€15,062
- Gross operating margin -€4,627
down €4,627 (-19.7%), from €23,500 to €18,873
- Taxes +€1,882
up €1,882 (+18.5%), from €10,181 to €12,063
- Financial income +€1,173
up €1,173 (+11.1%), from €10,602 to €11,775
- Depreciation +€938
up €938 (+675%), from €139 to €1,077
- Financial charges -€422
down €422 (-27.6%), from €1,531 to €1,109
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 | €512,936 | €439,501 | -€73,435 | -14.3% |
| Fixed assets | 21/28 | €259,088 | €263,099 | +€4,011 | +1.5% |
| Tangible fixed assets | 22/27 | €7,451 | €11,463 | +€4,011 | +53.8% |
| Other tangible fixed assets | 26 | €7,451 | €11,463 | +€4,011 | +53.8% |
| Financial fixed assets | 28 | €251,637 | €251,637 | = | 0.0% |
| Current assets | 29/58 | €253,847 | €176,401 | -€77,446 | -30.5% |
| Amounts receivable within one year | 40/41 | €221,762 | €147,413 | -€74,348 | -33.5% |
| Trade receivables | 40 | €1,088 | €0 | -€1,088 | -100% |
| Other amounts receivable | 41 | €220,674 | €147,413 | -€73,260 | -33.2% |
| Cash at bank and in hand | 54/58 | €31,645 | €28,526 | -€3,119 | -9.9% |
| Deferred charges and accrued income | 490/1 | €441 | €462 | +€21 | +4.8% |
| Total equity and liabilities | 10/49 | €512,936 | €439,501 | -€73,435 | -14.3% |
| Equity | 10/15 | €271,629 | €286,691 | +€15,062 | +5.5% |
| Contributions | 10/11 | €12,408 | €12,408 | = | 0.0% |
| Reserves | 13 | €227,623 | €242,685 | +€15,062 | +6.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €225,763 | €240,825 | +€15,062 | +6.7% |
| Profit (loss) carried forward | 14 | €31,598 | €31,598 | = | 0.0% |
| Amounts payable | 17/49 | €241,307 | €152,810 | -€88,497 | -36.7% |
| Amounts payable within one year | 42/48 | €241,307 | €152,810 | -€88,497 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €17,481 | €17,249 | -€232 | -1.3% |
| Trade debts | 44 | €660 | €1,229 | +€569 | +86.3% |
| Suppliers | 440/4 | €660 | €1,229 | +€569 | +86.3% |
| Taxes, remuneration and social security | 45 | €4,540 | €4,540 | = | 0.0% |
| Taxes | 450/3 | €4,540 | €4,540 | = | 0.0% |
| Other amounts payable | 47/48 | €218,626 | €129,791 | -€88,834 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €1,077 | +€938 | +675% |
| Other operating charges | 640/8 | €1,284 | €1,338 | +€54 | +4.2% |
| Gross operating margin | 9900 | €23,500 | €18,873 | -€4,627 | -19.7% |
| Operating profit (loss) | 9901 | €22,077 | €16,459 | -€5,619 | -25.4% |
| Financial income | 75/76B | €10,602 | €11,775 | +€1,173 | +11.1% |
| Recurring financial income | 75 | €10,602 | €11,775 | +€1,173 | +11.1% |
| Financial charges | 65/66B | €1,531 | €1,109 | -€422 | -27.6% |
| Recurring financial charges | 65 | €1,531 | €1,109 | -€422 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €31,148 | €27,125 | -€4,024 | -12.9% |
| Income taxes | 67/77 | €10,181 | €12,063 | +€1,882 | +18.5% |
| Profit (loss) for the period | 9904 | €20,967 | €15,062 | -€5,905 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,967 | €15,062 | -€5,905 | -28.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.