DePro: 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.
DePro
Largest movements
- Receivables within one year +€13,449
up €13,449 (+177%), from €7,608 to €21,057
of which Trade receivables: +€14,750
- Tangible fixed assets +€3,548
up €3,548 (+153%), from €2,323 to €5,872
of which Furniture and vehicles: +€2,063
- Cash -€2,024
down €2,024 (-87.5%), from €2,313 to €288
mainly Other debts (-€20,679) and Receivables within one year (-€13,449)
- Profit (loss) carried forward +€24,297
up €24,297 (+41.2%), from -€58,986 to -€34,689
- Other debts -€20,679
down €20,679 (-46.0%), from €44,928 to €24,249
- Trade debts +€6,636
up €6,636 (+389%), from €1,706 to €8,343
- Short-term financial debts +€5,846
new in 2025: €5,846
- Tax, wage and social debts -€1,487
down €1,487 (-29.8%), from €4,997 to €3,510
- Gross operating margin +€18,765
up €18,765 (+100%), from €18,749 to €37,514
- Taxes +€4,805
up €4,805 (+96.2%), from €4,997 to €9,801
- Depreciation +€1,467
up €1,467 (+478%), from €307 to €1,773
- Other operating charges +€459
up €459 (+47.5%), from €966 to €1,425
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 | €12,395 | €27,409 | +€15,014 | +121% |
| Fixed assets | 21/28 | €2,323 | €5,872 | +€3,548 | +153% |
| Tangible fixed assets | 22/27 | €2,323 | €5,872 | +€3,548 | +153% |
| Plant, machinery and equipment | 23 | - | €1,485 | +€1,485 | |
| Furniture and vehicles | 24 | €2,323 | €4,386 | +€2,063 | +88.8% |
| Current assets | 29/58 | €10,072 | €21,537 | +€11,465 | +114% |
| Amounts receivable within one year | 40/41 | €7,608 | €21,057 | +€13,449 | +177% |
| Trade receivables | 40 | €6,063 | €20,813 | +€14,750 | +243% |
| Other amounts receivable | 41 | €1,545 | €244 | -€1,301 | -84.2% |
| Cash at bank and in hand | 54/58 | €2,313 | €288 | -€2,024 | -87.5% |
| Deferred charges and accrued income | 490/1 | €151 | €192 | +€41 | +27.1% |
| Total equity and liabilities | 10/49 | €12,395 | €27,409 | +€15,014 | +121% |
| Equity | 10/15 | -€39,236 | -€14,939 | +€24,297 | +61.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,159 | €1,159 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,159 | €1,159 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,159 | €1,159 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,986 | -€34,689 | +€24,297 | +41.2% |
| Amounts payable | 17/49 | €51,631 | €42,348 | -€9,284 | -18.0% |
| Amounts payable within one year | 42/48 | €51,631 | €41,948 | -€9,683 | -18.8% |
| Financial debts | 43 | - | €5,846 | +€5,846 | |
| Credit institutions | 430/8 | - | €5,846 | +€5,846 | |
| Trade debts | 44 | €1,706 | €8,343 | +€6,636 | +389% |
| Suppliers | 440/4 | €1,706 | €8,343 | +€6,636 | +389% |
| Taxes, remuneration and social security | 45 | €4,997 | €3,510 | -€1,487 | -29.8% |
| Taxes | 450/3 | €4,997 | €3,510 | -€1,487 | -29.8% |
| Other amounts payable | 47/48 | €44,928 | €24,249 | -€20,679 | -46.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €1,773 | +€1,467 | +478% |
| Other operating charges | 640/8 | €966 | €1,425 | +€459 | +47.5% |
| Gross operating margin | 9900 | €18,749 | €37,514 | +€18,765 | +100% |
| Operating profit (loss) | 9901 | €17,476 | €34,316 | +€16,840 | +96.4% |
| Financial income | 75/76B | €0 | €18 | +€18 | |
| Recurring financial income | 75 | €0 | €18 | +€18 | |
| Financial charges | 65/66B | €117 | €236 | +€119 | +102% |
| Recurring financial charges | 65 | €117 | €236 | +€119 | +102% |
| Profit (loss) for the period before taxes | 9903 | €17,359 | €34,099 | +€16,740 | +96.4% |
| Income taxes | 67/77 | €4,997 | €9,801 | +€4,805 | +96.2% |
| Profit (loss) for the period | 9904 | €12,362 | €24,297 | +€11,935 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,362 | €24,297 | +€11,935 | +96.5% |
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 22 October 2026 via checked.be.