Diependaele: 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.
Diependaele
Largest movements
- Cash +€43,838
up €43,838 (+206.3%), from €21,252 to €65,090
mainly Depreciation (+€46,620) and Receivables within one year (+€42,314)
- Tangible fixed assets -€42,895
down €42,895 (-12.8%), from €334,710 to €291,815
of which Land and buildings: -€22,013
- Receivables within one year -€42,314
down €42,314 (-70.5%), from €60,050 to €17,735
of which Trade receivables: -€43,455
- Stocks and contracts +€8,600
up €8,600 (+5.3%), from €162,750 to €171,350
- Trade debts -€42,724
down €42,724 (-35.2%), from €121,438 to €78,715
- Tax, wage and social debts -€15,431
down €15,431 (-25.1%), from €61,459 to €46,028
of which Taxes: -€19,688
- Debts after one year +€15,183
up €15,183 (+6.7%), from €225,211 to €240,394
- Current portion of long-term debt +€11,524
up €11,524 (+28.7%), from €40,093 to €51,617
- Gross operating margin -€16,074
down €16,074 (-4.8%), from €337,292 to €321,218
- Depreciation -€5,048
down €5,048 (-9.8%), from €51,668 to €46,620
- Staff costs +€4,241
up €4,241 (+1.7%), from €249,275 to €253,516
- Taxes -€3,711
down €3,711 (-59.2%), from €6,270 to €2,559
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 | €578,762 | €545,990 | -€32,772 | -5.7% |
| Fixed assets | 21/28 | €334,710 | €291,815 | -€42,895 | -12.8% |
| Tangible fixed assets | 22/27 | €334,710 | €291,815 | -€42,895 | -12.8% |
| Land and buildings | 22 | €250,872 | €228,859 | -€22,013 | -8.8% |
| Plant, machinery and equipment | 23 | €12,019 | €11,517 | -€502 | -4.2% |
| Furniture and vehicles | 24 | €71,819 | €51,439 | -€20,380 | -28.4% |
| Current assets | 29/58 | €244,052 | €254,175 | +€10,123 | +4.1% |
| Stocks and contracts in progress | 3 | €162,750 | €171,350 | +€8,600 | +5.3% |
| Stocks | 30/36 | €162,750 | €171,350 | +€8,600 | +5.3% |
| Amounts receivable within one year | 40/41 | €60,050 | €17,735 | -€42,314 | -70.5% |
| Trade receivables | 40 | €60,050 | €16,595 | -€43,455 | -72.4% |
| Other amounts receivable | 41 | - | €1,141 | +€1,141 | |
| Cash at bank and in hand | 54/58 | €21,252 | €65,090 | +€43,838 | +206.3% |
| Total equity and liabilities | 10/49 | €578,762 | €545,990 | -€32,772 | -5.7% |
| Equity | 10/15 | €52,949 | €49,262 | -€3,687 | -7.0% |
| Contributions | 10/11 | €20,459 | €20,459 | = | 0.0% |
| Reserves | 13 | €32,486 | €32,599 | +€113 | +0.3% |
| Tax-exempt reserves | 132 | €11 | €124 | +€113 | +999.6% |
| Distributable reserves | 133 | €32,474 | €32,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4 | -€3,796 | -€3,800 | |
| Amounts payable | 17/49 | €525,813 | €496,728 | -€29,085 | -5.5% |
| Amounts payable after more than one year | 17 | €225,211 | €240,394 | +€15,183 | +6.7% |
| Financial debts | 170/4 | €225,211 | €240,394 | +€15,183 | +6.7% |
| Amounts payable within one year | 42/48 | €300,602 | €256,334 | -€44,268 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €40,093 | €51,617 | +€11,524 | +28.7% |
| Trade debts | 44 | €121,438 | €78,715 | -€42,724 | -35.2% |
| Suppliers | 440/4 | €121,438 | €78,715 | -€42,724 | -35.2% |
| Taxes, remuneration and social security | 45 | €61,459 | €46,028 | -€15,431 | -25.1% |
| Taxes | 450/3 | €29,918 | €10,230 | -€19,688 | -65.8% |
| Remuneration and social security | 454/9 | €31,541 | €35,798 | +€4,257 | +13.5% |
| Other amounts payable | 47/48 | €77,611 | €79,974 | +€2,363 | +3.0% |
| Remuneration, social security and pensions | 62 | €249,275 | €253,516 | +€4,241 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,668 | €46,620 | -€5,048 | -9.8% |
| Other operating charges | 640/8 | €8,308 | €8,080 | -€229 | -2.8% |
| Gross operating margin | 9900 | €337,292 | €321,218 | -€16,074 | -4.8% |
| Operating profit (loss) | 9901 | €28,041 | €13,002 | -€15,038 | -53.6% |
| Financial income | 75/76B | €1 | €88 | +€87 | +16728.8% |
| Recurring financial income | 75 | €1 | €88 | +€87 | +16728.8% |
| Financial charges | 65/66B | €11,996 | €14,218 | +€2,222 | +18.5% |
| Recurring financial charges | 65 | €11,996 | €14,218 | +€2,222 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €16,045 | -€1,128 | -€17,173 | |
| Income taxes | 67/77 | €6,270 | €2,559 | -€3,711 | -59.2% |
| Profit (loss) for the period | 9904 | €9,775 | -€3,687 | -€13,462 | |
| Transfer to tax-exempt reserves | 689 | €11 | €113 | +€102 | +899.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,764 | -€3,800 | -€13,564 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.