DEPYPERE: 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.
DEPYPERE
Largest movements
- Receivables within one year -€43,985
down €43,985 (-63.2%), from €69,570 to €25,585
of which Trade receivables: -€47,825
- Cash +€31,757
up €31,757 (+262.6%), from €12,093 to €43,850
mainly Receivables within one year (+€43,985) and Depreciation (+€39,317)
- Stocks and contracts +€10,124
up €10,124 (+43.0%), from €23,542 to €33,666
of which Contracts in progress: +€11,032
- Tangible fixed assets +€5,691
up €5,691 (+2.6%), from €219,943 to €225,634
of which Land and buildings: +€11,315
- Other debts +€23,335
new in 2025: €23,335
- Debts after one year -€18,111
down €18,111 (-13.3%), from €135,794 to €117,683
- Trade debts -€5,543
down €5,543 (-22.1%), from €25,054 to €19,511
- Short-term financial debts +€4,183
new in 2025: €4,183
- Gross operating margin +€13,814
up €13,814 (+20.1%), from €68,562 to €82,376
- Taxes +€3,551
up €3,551 (+62.1%), from €5,713 to €9,264
- Other operating charges -€1,663
down €1,663 (-24.9%), from €6,677 to €5,014
- Depreciation +€824
up €824 (+2.1%), from €38,493 to €39,317
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 | €368,224 | €374,693 | +€6,469 | +1.8% |
| Fixed assets | 21/28 | €219,943 | €225,634 | +€5,691 | +2.6% |
| Tangible fixed assets | 22/27 | €219,943 | €225,634 | +€5,691 | +2.6% |
| Land and buildings | 22 | €165,680 | €176,995 | +€11,315 | +6.8% |
| Plant, machinery and equipment | 23 | €38,234 | €38,814 | +€579 | +1.5% |
| Furniture and vehicles | 24 | €16,029 | €9,825 | -€6,203 | -38.7% |
| Current assets | 29/58 | €148,281 | €149,059 | +€778 | +0.5% |
| Amounts receivable after more than one year | 29 | €40,493 | €40,493 | = | 0.0% |
| Trade receivables | 290 | €40,493 | - | -€40,493 | |
| Other amounts receivable | 291 | - | €40,493 | +€40,493 | |
| Stocks and contracts in progress | 3 | €23,542 | €33,666 | +€10,124 | +43.0% |
| Stocks | 30/36 | €14,575 | €13,666 | -€908 | -6.2% |
| Contracts in progress | 37 | €8,968 | €20,000 | +€11,032 | +123.0% |
| Amounts receivable within one year | 40/41 | €69,570 | €25,585 | -€43,985 | -63.2% |
| Trade receivables | 40 | €53,089 | €5,264 | -€47,825 | -90.1% |
| Other amounts receivable | 41 | €16,481 | €20,321 | +€3,840 | +23.3% |
| Cash at bank and in hand | 54/58 | €12,093 | €43,850 | +€31,757 | +262.6% |
| Deferred charges and accrued income | 490/1 | €2,582 | €5,465 | +€2,883 | +111.6% |
| Total equity and liabilities | 10/49 | €368,224 | €374,693 | +€6,469 | +1.8% |
| Equity | 10/15 | €170,598 | €173,735 | +€3,138 | +1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €164,398 | €167,535 | +€3,138 | +1.9% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €162,538 | €167,535 | +€4,998 | +3.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €197,626 | €200,957 | +€3,331 | +1.7% |
| Amounts payable after more than one year | 17 | €135,794 | €117,683 | -€18,111 | -13.3% |
| Financial debts | 170/4 | €135,794 | €117,683 | -€18,111 | -13.3% |
| Amounts payable within one year | 42/48 | €61,832 | €83,274 | +€21,442 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €30,217 | €32,188 | +€1,971 | +6.5% |
| Financial debts | 43 | - | €4,183 | +€4,183 | |
| Credit institutions | 430/8 | - | €4,183 | +€4,183 | |
| Trade debts | 44 | €25,054 | €19,511 | -€5,543 | -22.1% |
| Suppliers | 440/4 | €25,054 | €19,511 | -€5,543 | -22.1% |
| Taxes, remuneration and social security | 45 | €6,561 | €4,058 | -€2,503 | -38.1% |
| Taxes | 450/3 | €1,709 | €1,711 | +€3 | +0.2% |
| Remuneration and social security | 454/9 | €4,852 | €2,347 | -€2,505 | -51.6% |
| Other amounts payable | 47/48 | - | €23,335 | +€23,335 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,493 | €39,317 | +€824 | +2.1% |
| Other operating charges | 640/8 | €6,677 | €5,014 | -€1,663 | -24.9% |
| Gross operating margin | 9900 | €68,562 | €82,376 | +€13,814 | +20.1% |
| Operating profit (loss) | 9901 | €23,393 | €38,046 | +€14,653 | +62.6% |
| Financial income | 75/76B | €1,579 | €1,673 | +€94 | +6.0% |
| Recurring financial income | 75 | €1,579 | €1,673 | +€94 | +6.0% |
| Financial charges | 65/66B | €4,420 | €3,983 | -€437 | -9.9% |
| Recurring financial charges | 65 | €4,420 | €3,983 | -€437 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €20,552 | €35,736 | +€15,184 | +73.9% |
| Income taxes | 67/77 | €5,713 | €9,264 | +€3,551 | +62.1% |
| Profit (loss) for the period | 9904 | €14,839 | €26,472 | +€11,633 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,839 | €26,472 | +€11,633 | +78.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.