DIEPENDAEL: 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.
DIEPENDAEL
Largest movements
- Tangible fixed assets +€21,826
up €21,826 (+525%), from €4,157 to €25,983
of which Furniture and vehicles: +€22,476
- Receivables within one year +€20,203
up €20,203 (+20.3%), from €99,633 to €119,836
of which Other amounts receivable: +€10,494
- Cash -€3,934
down €3,934 (-7.7%), from €51,077 to €47,143
mainly Investment in fixed assets (net) (-€29,272) and Receivables within one year (-€20,203)
- Debts after one year +€21,833
new in 2023: €21,833
- Profit (loss) carried forward +€20,285
up €20,285 (+8.2%), from -€247,874 to -€227,589
- Trade debts -€10,845
down €10,845 (-30.6%), from €35,467 to €24,623
- Current portion of long-term debt +€6,475
new in 2023: €6,475
- Depreciation +€5,588
up €5,588 (+301%), from €1,858 to €7,446
- Financial charges +€1,652
up €1,652 (+835%), from €198 to €1,850
- Gross operating margin +€372
up €372 (+1.2%), from €31,229 to €31,601
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,403 | €236,270 | +€37,867 | +19.1% |
| Fixed assets | 21/28 | €5,269 | €27,095 | +€21,826 | +414% |
| Tangible fixed assets | 22/27 | €4,157 | €25,983 | +€21,826 | +525% |
| Plant, machinery and equipment | 23 | €3,524 | €2,873 | -€650 | -18.5% |
| Furniture and vehicles | 24 | €633 | €23,110 | +€22,476 | +3,548% |
| Financial fixed assets | 28 | €1,112 | €1,112 | = | 0.0% |
| Current assets | 29/58 | €193,134 | €209,175 | +€16,041 | +8.3% |
| Stocks and contracts in progress | 3 | €40,216 | €40,216 | = | 0.0% |
| Stocks | 30/36 | €40,216 | €40,216 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €99,633 | €119,836 | +€20,203 | +20.3% |
| Trade receivables | 40 | €78,807 | €88,517 | +€9,709 | +12.3% |
| Other amounts receivable | 41 | €20,826 | €31,320 | +€10,494 | +50.4% |
| Cash at bank and in hand | 54/58 | €51,077 | €47,143 | -€3,934 | -7.7% |
| Deferred charges and accrued income | 490/1 | €2,207 | €1,979 | -€228 | -10.3% |
| Total equity and liabilities | 10/49 | €198,403 | €236,270 | +€37,867 | +19.1% |
| Equity | 10/15 | €158,603 | €178,887 | +€20,285 | +12.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €206,476 | €206,476 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | - | -€20,000 | |
| Reserves not available under the articles | 1311 | €20,000 | - | -€20,000 | |
| Distributable reserves | 133 | €186,476 | €206,476 | +€20,000 | +10.7% |
| Profit (loss) carried forward | 14 | -€247,874 | -€227,589 | +€20,285 | +8.2% |
| Amounts payable | 17/49 | €39,800 | €57,383 | +€17,582 | +44.2% |
| Amounts payable after more than one year | 17 | - | €21,833 | +€21,833 | |
| Financial debts | 170/4 | - | €21,833 | +€21,833 | |
| Amounts payable within one year | 42/48 | €39,300 | €35,050 | -€4,250 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,475 | +€6,475 | |
| Trade debts | 44 | €35,467 | €24,623 | -€10,845 | -30.6% |
| Suppliers | 440/4 | €35,467 | €24,623 | -€10,845 | -30.6% |
| Taxes, remuneration and social security | 45 | - | €120 | +€120 | |
| Taxes | 450/3 | - | €120 | +€120 | |
| Other amounts payable | 47/48 | €3,833 | €3,833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Non-recurring operating income | 76A | €10,744 | - | -€10,744 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,858 | €7,446 | +€5,588 | +301% |
| Other operating charges | 640/8 | €2,318 | €2,117 | -€201 | -8.7% |
| Gross operating margin | 9900 | €31,229 | €31,601 | +€372 | +1.2% |
| Operating profit (loss) | 9901 | €27,053 | €22,038 | -€5,015 | -18.5% |
| Financial income | 75/76B | €539 | €410 | -€128 | -23.8% |
| Recurring financial income | 75 | €539 | €410 | -€128 | -23.8% |
| Financial charges | 65/66B | €198 | €1,850 | +€1,652 | +835% |
| Recurring financial charges | 65 | €198 | €1,850 | +€1,652 | +835% |
| Profit (loss) for the period before taxes | 9903 | €27,394 | €20,598 | -€6,795 | -24.8% |
| Income taxes | 67/77 | €314 | €314 | = | 0.0% |
| Profit (loss) for the period | 9904 | €27,080 | €20,285 | -€6,795 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,080 | €20,285 | -€6,795 | -25.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.