DEPUYDT: 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.
DEPUYDT
Largest movements
- Receivables within one year +€16,307
up €16,307 (+86.9%), from €18,756 to €35,063
of which Trade receivables: +€13,211
- Cash +€10,114
up €10,114 (+38.8%), from €26,047 to €36,161
mainly Trade debts (+€20,350) and Net result for the year (+€17,155)
- Stocks and contracts +€5,351
up €5,351 (+10.0%), from €53,758 to €59,109
- Trade debts +€20,350
up €20,350 (+154%), from €13,172 to €33,521
- Reserves +€17,155
up €17,155 (+35.2%), from €48,767 to €65,921
of which Distributable reserves: +€17,155
- Other debts -€4,997
down €4,997 (-33.8%), from €14,765 to €9,768
- Tax, wage and social debts -€2,671
down €2,671 (-61.5%), from €4,343 to €1,672
- Accrued charges and deferred income +€1,881
new in 2025: €1,881
- Gross operating margin -€8,612
down €8,612 (-21.1%), from €40,731 to €32,119
- Taxes -€2,395
down €2,395 (-24.7%), from €9,690 to €7,295
- Depreciation +€1,023
up €1,023 (+47.0%), from €2,177 to €3,200
- Financial charges -€471
down €471 (-17.7%), from €2,667 to €2,196
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 | €114,723 | €146,441 | +€31,718 | +27.6% |
| Fixed assets | 21/28 | €12,806 | €12,441 | -€365 | -2.9% |
| Tangible fixed assets | 22/27 | €12,806 | €12,391 | -€415 | -3.2% |
| Land and buildings | 22 | €8,884 | €7,711 | -€1,172 | -13.2% |
| Furniture and vehicles | 24 | €3,922 | €4,679 | +€757 | +19.3% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €101,917 | €134,000 | +€32,083 | +31.5% |
| Stocks and contracts in progress | 3 | €53,758 | €59,109 | +€5,351 | +10.0% |
| Stocks | 30/36 | €53,758 | €59,109 | +€5,351 | +10.0% |
| Amounts receivable within one year | 40/41 | €18,756 | €35,063 | +€16,307 | +86.9% |
| Trade receivables | 40 | €17,075 | €30,285 | +€13,211 | +77.4% |
| Other amounts receivable | 41 | €1,681 | €4,777 | +€3,097 | +184% |
| Cash at bank and in hand | 54/58 | €26,047 | €36,161 | +€10,114 | +38.8% |
| Deferred charges and accrued income | 490/1 | €3,357 | €3,668 | +€311 | +9.3% |
| Total equity and liabilities | 10/49 | €114,723 | €146,441 | +€31,718 | +27.6% |
| Equity | 10/15 | €57,443 | €74,598 | +€17,155 | +29.9% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €48,767 | €65,921 | +€17,155 | +35.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €46,907 | €64,062 | +€17,155 | +36.6% |
| Amounts payable | 17/49 | €57,280 | €71,843 | +€14,563 | +25.4% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,280 | €44,961 | +€12,681 | +39.3% |
| Trade debts | 44 | €13,172 | €33,521 | +€20,350 | +154% |
| Suppliers | 440/4 | €13,172 | €33,521 | +€20,350 | +154% |
| Taxes, remuneration and social security | 45 | €4,343 | €1,672 | -€2,671 | -61.5% |
| Taxes | 450/3 | €4,343 | €1,672 | -€2,671 | -61.5% |
| Other amounts payable | 47/48 | €14,765 | €9,768 | -€4,997 | -33.8% |
| Accrued charges and deferred income | 492/3 | - | €1,881 | +€1,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,177 | €3,200 | +€1,023 | +47.0% |
| Other operating charges | 640/8 | €2,261 | €2,419 | +€158 | +7.0% |
| Gross operating margin | 9900 | €40,731 | €32,119 | -€8,612 | -21.1% |
| Operating profit (loss) | 9901 | €36,293 | €26,500 | -€9,793 | -27.0% |
| Financial income | 75/76B | €43 | €145 | +€102 | +239% |
| Recurring financial income | 75 | €43 | €145 | +€102 | +239% |
| Financial charges | 65/66B | €2,667 | €2,196 | -€471 | -17.7% |
| Recurring financial charges | 65 | €2,667 | €2,196 | -€471 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €33,669 | €24,449 | -€9,219 | -27.4% |
| Income taxes | 67/77 | €9,690 | €7,295 | -€2,395 | -24.7% |
| Profit (loss) for the period | 9904 | €23,979 | €17,155 | -€6,824 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,979 | €17,155 | -€6,824 | -28.5% |
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 29 October 2026 via checked.be.