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 +€19,611
up €19,611 (+37.9%), from €51,746 to €71,356
mainly Net result for the year (+€27,510) and Depreciation (+€24,243)
- Tangible fixed assets +€10,966
up €10,966 (+15.0%), from €72,890 to €83,856
of which Other tangible fixed assets: +€15,318
- Receivables within one year -€5,686
down €5,686 (-31.8%), from €17,868 to €12,182
of which Other amounts receivable: -€5,372
- Reserves +€17,865
up €17,865 (+16.4%), from €108,692 to €126,556
of which Distributable reserves: +€17,865
- Other debts +€8,922
up €8,922 (+37.5%), from €23,794 to €32,716
- Gross operating margin +€10,049
up €10,049 (+17.6%), from €57,147 to €67,197
- Taxes +€6,140
up €6,140 (+93.0%), from €6,600 to €12,740
- Depreciation -€4,441
down €4,441 (-15.5%), from €28,684 to €24,243
- Financial charges -€1,092
down €1,092 (-42.7%), from €2,557 to €1,465
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 | €145,858 | €170,998 | +€25,140 | +17.2% |
| Fixed assets | 21/28 | €72,890 | €83,856 | +€10,966 | +15.0% |
| Tangible fixed assets | 22/27 | €72,890 | €83,856 | +€10,966 | +15.0% |
| Land and buildings | 22 | €9,808 | €7,300 | -€2,507 | -25.6% |
| Plant, machinery and equipment | 23 | €9,928 | €24,045 | +€14,117 | +142.2% |
| Furniture and vehicles | 24 | €53,155 | €37,194 | -€15,961 | -30.0% |
| Other tangible fixed assets | 26 | - | €15,318 | +€15,318 | |
| Current assets | 29/58 | €72,969 | €87,142 | +€14,173 | +19.4% |
| Amounts receivable within one year | 40/41 | €17,868 | €12,182 | -€5,686 | -31.8% |
| Trade receivables | 40 | €12,468 | €12,154 | -€314 | -2.5% |
| Other amounts receivable | 41 | €5,400 | €29 | -€5,372 | -99.5% |
| Cash at bank and in hand | 54/58 | €51,746 | €71,356 | +€19,611 | +37.9% |
| Deferred charges and accrued income | 490/1 | €3,355 | €3,604 | +€249 | +7.4% |
| Total equity and liabilities | 10/49 | €145,858 | €170,998 | +€25,140 | +17.2% |
| Equity | 10/15 | €114,892 | €132,756 | +€17,865 | +15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,692 | €126,556 | +€17,865 | +16.4% |
| Tax-exempt reserves | 132 | €10,103 | €10,103 | = | 0.0% |
| Distributable reserves | 133 | €98,588 | €116,453 | +€17,865 | +18.1% |
| Amounts payable | 17/49 | €30,967 | €38,242 | +€7,275 | +23.5% |
| Amounts payable within one year | 42/48 | €27,935 | €36,157 | +€8,222 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €775 | - | -€775 | |
| Trade debts | 44 | €475 | €1,701 | +€1,226 | +258.0% |
| Suppliers | 440/4 | €475 | €1,701 | +€1,226 | +258.0% |
| Taxes, remuneration and social security | 45 | €2,892 | €1,740 | -€1,152 | -39.8% |
| Taxes | 450/3 | €2,892 | €1,740 | -€1,152 | -39.8% |
| Other amounts payable | 47/48 | €23,794 | €32,716 | +€8,922 | +37.5% |
| Accrued charges and deferred income | 492/3 | €3,032 | €2,085 | -€946 | -31.2% |
| Non-recurring operating income | 76A | - | €5,150 | +€5,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,684 | €24,243 | -€4,441 | -15.5% |
| Other operating charges | 640/8 | €1,225 | €1,258 | +€32 | +2.6% |
| Gross operating margin | 9900 | €57,147 | €67,197 | +€10,049 | +17.6% |
| Operating profit (loss) | 9901 | €27,238 | €41,696 | +€14,458 | +53.1% |
| Financial income | 75/76B | €75 | €19 | -€56 | -74.6% |
| Recurring financial income | 75 | €75 | €19 | -€56 | -74.6% |
| Financial charges | 65/66B | €2,557 | €1,465 | -€1,092 | -42.7% |
| Recurring financial charges | 65 | €2,557 | €1,465 | -€1,092 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €24,756 | €40,250 | +€15,494 | +62.6% |
| Income taxes | 67/77 | €6,600 | €12,740 | +€6,140 | +93.0% |
| Profit (loss) for the period | 9904 | €18,156 | €27,510 | +€9,354 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,156 | €27,510 | +€9,354 | +51.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.