DEPROUW: 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.
DEPROUW
Largest movements
- Receivables within one year -€6,599
down €6,599 (-47.0%), from €14,047 to €7,448
of which Trade receivables: -€6,820
- Cash +€2,985
up €2,985 (+61.3%), from €4,872 to €7,858
mainly Net result for the year (+€11,949) and Receivables within one year (+€6,599)
- Deferred charges and accrued income +€896
up €896 (+228%), from €393 to €1,289
- Tangible fixed assets +€643
up €643 (+20.5%), from €3,131 to €3,774
of which Plant, machinery and equipment: +€1,283
- Profit (loss) carried forward +€11,949
up €11,949 (+27.2%), from -€43,928 to -€31,979
- Reserves -€10,500
down €10,500 (-52.4%), from €20,051 to €9,551
of which Distributable reserves: -€10,500
- Tax, wage and social debts -€4,622
down €4,622 (-72.6%), from €6,365 to €1,743
- Trade debts +€724
up €724 (+77.1%), from €938 to €1,662
- Other debts +€376
up €376 (+2,278%), from €17 to €392
- Other operating charges -€67,568
down €67,568 (-98.4%), from €68,673 to €1,105
- Write-downs +€17,985
up €17,985, from -€17,985 to €0
- Gross operating margin +€6,813
up €6,813 (+76.1%), from €8,958 to €15,770
- Depreciation +€597
up €597 (+54.5%), from €1,095 to €1,692
- Financial income +€228
new in 2025: €228
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 | €23,443 | €21,369 | -€2,074 | -8.8% |
| Fixed assets | 21/28 | €3,131 | €3,774 | +€643 | +20.5% |
| Tangible fixed assets | 22/27 | €3,131 | €3,774 | +€643 | +20.5% |
| Plant, machinery and equipment | 23 | €593 | €1,876 | +€1,283 | +216% |
| Furniture and vehicles | 24 | €1,033 | €826 | -€207 | -20.0% |
| Other tangible fixed assets | 26 | €1,505 | €1,072 | -€433 | -28.8% |
| Current assets | 29/58 | €20,312 | €17,595 | -€2,717 | -13.4% |
| Amounts receivable within one year | 40/41 | €14,047 | €7,448 | -€6,599 | -47.0% |
| Trade receivables | 40 | €14,047 | €7,226 | -€6,820 | -48.6% |
| Other amounts receivable | 41 | €0 | €221 | +€221 | |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,872 | €7,858 | +€2,985 | +61.3% |
| Deferred charges and accrued income | 490/1 | €393 | €1,289 | +€896 | +228% |
| Total equity and liabilities | 10/49 | €23,443 | €21,369 | -€2,074 | -8.8% |
| Equity | 10/15 | €16,123 | €17,572 | +€1,449 | +9.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €20,051 | €9,551 | -€10,500 | -52.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €74 | €74 | = | 0.0% |
| Distributable reserves | 133 | €19,977 | €9,477 | -€10,500 | -52.6% |
| Profit (loss) carried forward | 14 | -€43,928 | -€31,979 | +€11,949 | +27.2% |
| Amounts payable | 17/49 | €7,320 | €3,797 | -€3,523 | -48.1% |
| Amounts payable within one year | 42/48 | €7,320 | €3,797 | -€3,523 | -48.1% |
| Trade debts | 44 | €938 | €1,662 | +€724 | +77.1% |
| Suppliers | 440/4 | €938 | €1,662 | +€724 | +77.1% |
| Taxes, remuneration and social security | 45 | €6,365 | €1,743 | -€4,622 | -72.6% |
| Taxes | 450/3 | €6,365 | €1,743 | -€4,622 | -72.6% |
| Other amounts payable | 47/48 | €17 | €392 | +€376 | +2,278% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,095 | €1,692 | +€597 | +54.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,985 | €0 | +€17,985 | |
| Other operating charges | 640/8 | €68,673 | €1,105 | -€67,568 | -98.4% |
| Gross operating margin | 9900 | €8,958 | €15,770 | +€6,813 | +76.1% |
| Operating profit (loss) | 9901 | -€42,825 | €12,973 | +€55,798 | |
| Financial income | 75/76B | - | €228 | +€228 | |
| Recurring financial income | 75 | - | €228 | +€228 | |
| Financial charges | 65/66B | €39 | €44 | +€5 | +13.2% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€42,863 | €13,158 | +€56,021 | |
| Income taxes | 67/77 | €1,201 | €1,209 | +€8 | +0.7% |
| Profit (loss) for the period | 9904 | -€44,064 | €11,949 | +€56,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,064 | €11,949 | +€56,013 |
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 21 October 2026 via checked.be.