Depta: 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.
Depta
Largest movements
- Cash -€17,876
down €17,876 (-35.3%), from €50,572 to €32,696
mainly Other debts (-€41,623) and Tax, wage and social debts (-€23,659)
- Tangible fixed assets -€10,308
down €10,308 (-2.8%), from €364,655 to €354,348
of which Land and buildings: -€10,012
- Receivables within one year -€7,941
down €7,941 (-31.8%), from €25,001 to €17,060
of which Trade receivables: -€7,024
- Other debts -€41,623
down €41,623 (-57.9%), from €71,832 to €30,209
- Reserves +€37,669
up €37,669 (+37.0%), from €101,807 to €139,476
of which Distributable reserves: +€37,669
- Tax, wage and social debts -€23,659
down €23,659 (-71.7%), from €32,996 to €9,337
- Debts after one year -€7,423
down €7,423 (-3.7%), from €201,013 to €193,590
of which Financial debts: -€7,423
- Depreciation -€15,205
down €15,205 (-54.7%), from €27,813 to €12,608
- Gross operating margin +€8,887
up €8,887 (+13.5%), from €65,625 to €74,512
- Taxes +€4,834
up €4,834 (+73.4%), from €6,583 to €11,417
- Financial charges -€1,488
down €1,488 (-12.2%), from €12,242 to €10,754
- Other operating charges +€1,265
up €1,265 (+153%), from €828 to €2,093
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 | €443,670 | €408,527 | -€35,143 | -7.9% |
| Fixed assets | 21/28 | €364,655 | €354,348 | -€10,308 | -2.8% |
| Tangible fixed assets | 22/27 | €364,655 | €354,348 | -€10,308 | -2.8% |
| Land and buildings | 22 | €350,664 | €340,653 | -€10,012 | -2.9% |
| Plant, machinery and equipment | 23 | €11,637 | €11,641 | +€4 | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €2,354 | €2,054 | -€300 | -12.7% |
| Current assets | 29/58 | €79,015 | €54,179 | -€24,835 | -31.4% |
| Amounts receivable within one year | 40/41 | €25,001 | €17,060 | -€7,941 | -31.8% |
| Trade receivables | 40 | €24,084 | €17,060 | -€7,024 | -29.2% |
| Other amounts receivable | 41 | €917 | - | -€917 | |
| Cash at bank and in hand | 54/58 | €50,572 | €32,696 | -€17,876 | -35.3% |
| Deferred charges and accrued income | 490/1 | €3,442 | €4,423 | +€981 | +28.5% |
| Total equity and liabilities | 10/49 | €443,670 | €408,527 | -€35,143 | -7.9% |
| Equity | 10/15 | €120,407 | €158,076 | +€37,669 | +31.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,807 | €139,476 | +€37,669 | +37.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €100,307 | €137,976 | +€37,669 | +37.6% |
| Amounts payable | 17/49 | €323,263 | €250,451 | -€72,812 | -22.5% |
| Amounts payable after more than one year | 17 | €201,013 | €193,590 | -€7,423 | -3.7% |
| Financial debts | 170/4 | €196,613 | €189,190 | -€7,423 | -3.8% |
| Other amounts payable | 178/9 | €4,400 | €4,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €122,250 | €56,861 | -€65,389 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €7,119 | €7,423 | +€305 | +4.3% |
| Trade debts | 44 | €10,304 | €9,892 | -€411 | -4.0% |
| Suppliers | 440/4 | €10,304 | €9,892 | -€411 | -4.0% |
| Taxes, remuneration and social security | 45 | €32,996 | €9,337 | -€23,659 | -71.7% |
| Taxes | 450/3 | €32,996 | €9,337 | -€23,659 | -71.7% |
| Other amounts payable | 47/48 | €71,832 | €30,209 | -€41,623 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,813 | €12,608 | -€15,205 | -54.7% |
| Other operating charges | 640/8 | €828 | €2,093 | +€1,265 | +153% |
| Gross operating margin | 9900 | €65,625 | €74,512 | +€8,887 | +13.5% |
| Operating profit (loss) | 9901 | €36,984 | €59,812 | +€22,827 | +61.7% |
| Financial income | 75/76B | €811 | €28 | -€783 | -96.6% |
| Recurring financial income | 75 | €811 | €28 | -€783 | -96.6% |
| Financial charges | 65/66B | €12,242 | €10,754 | -€1,488 | -12.2% |
| Recurring financial charges | 65 | €12,242 | €10,754 | -€1,488 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €25,554 | €49,086 | +€23,532 | +92.1% |
| Income taxes | 67/77 | €6,583 | €11,417 | +€4,834 | +73.4% |
| Profit (loss) for the period | 9904 | €18,970 | €37,669 | +€18,698 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,970 | €37,669 | +€18,698 | +98.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.