DEPRO: 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.
DEPRO
Largest movements
- Cash -€17,938
down €17,938 (-40.4%), from €44,443 to €26,505
mainly Accrued charges and deferred income (-€55,265) and Receivables within one year (-€13,313)
- Receivables within one year +€13,313
up €13,313 (+8.4%), from €157,732 to €171,044
of which Other amounts receivable: +€9,452
- Tangible fixed assets -€6,922
down €6,922 (-4.5%), from €154,438 to €147,516
of which Other tangible fixed assets: -€151,171
- Deferred charges and accrued income -€6,689
down €6,689 (-64.7%), from €10,333 to €3,645
- Accrued charges and deferred income -€55,265
no longer reported in 2025 (was €55,265)
- Debts after one year +€37,223
up €37,223 (+6.3%), from €588,275 to €625,497
- Gross operating margin -€3,298
down €3,298 (-22.1%), from €14,904 to €11,605
- Other operating charges -€246
down €246 (-8.9%), from €2,774 to €2,528
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.
Cash bridge derived
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 | €622,788 | €608,710 | -€14,077 | -2.3% |
| Fixed assets | 21/28 | €410,280 | €407,516 | -€2,764 | -0.7% |
| Tangible fixed assets | 22/27 | €154,438 | €147,516 | -€6,922 | -4.5% |
| Land and buildings | 22 | €3,267 | €147,516 | +€144,249 | +4415.4% |
| Other tangible fixed assets | 26 | €151,171 | - | -€151,171 | |
| Financial fixed assets | 28 | €255,842 | €260,000 | +€4,158 | +1.6% |
| Current assets | 29/58 | €212,507 | €201,194 | -€11,313 | -5.3% |
| Amounts receivable within one year | 40/41 | €157,732 | €171,044 | +€13,313 | +8.4% |
| Trade receivables | 40 | - | €3,861 | +€3,861 | |
| Other amounts receivable | 41 | €157,732 | €167,184 | +€9,452 | +6.0% |
| Cash at bank and in hand | 54/58 | €44,443 | €26,505 | -€17,938 | -40.4% |
| Deferred charges and accrued income | 490/1 | €10,333 | €3,645 | -€6,689 | -64.7% |
| Total equity and liabilities | 10/49 | €622,788 | €608,710 | -€14,077 | -2.3% |
| Equity | 10/15 | -€20,752 | -€18,767 | +€1,984 | +9.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €7,600 | €7,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,352 | -€88,367 | +€1,984 | +2.2% |
| Amounts payable | 17/49 | €643,539 | €627,478 | -€16,062 | -2.5% |
| Amounts payable after more than one year | 17 | €588,275 | €625,497 | +€37,223 | +6.3% |
| Other amounts payable | 178/9 | €588,275 | €625,497 | +€37,223 | +6.3% |
| Amounts payable within one year | 42/48 | - | €1,980 | +€1,980 | |
| Trade debts | 44 | - | €1,980 | +€1,980 | |
| Suppliers | 440/4 | - | €1,980 | +€1,980 | |
| Accrued charges and deferred income | 492/3 | €55,265 | - | -€55,265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,922 | €6,922 | = | 0.0% |
| Other operating charges | 640/8 | €2,774 | €2,528 | -€246 | -8.9% |
| Gross operating margin | 9900 | €14,904 | €11,605 | -€3,298 | -22.1% |
| Operating profit (loss) | 9901 | €5,208 | €2,156 | -€3,053 | -58.6% |
| Financial income | 75/76B | €6 | €19 | +€13 | +201.6% |
| Recurring financial income | 75 | €6 | €19 | +€13 | +201.6% |
| Financial charges | 65/66B | €161 | €190 | +€30 | +18.4% |
| Recurring financial charges | 65 | €161 | €190 | +€30 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €5,054 | €1,984 | -€3,069 | -60.7% |
| Profit (loss) for the period | 9904 | €5,054 | €1,984 | -€3,069 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,054 | €1,984 | -€3,069 | -60.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.