DEPKA: 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.
DEPKA
Largest movements
- Cash -€53,737
down €53,737 (-86.5%), from €62,151 to €8,413
mainly Current investments (-€50,000) and Receivables within one year (-€7,032)
- Current investments +€50,000
up €50,000, from €0 to €50,000
- Receivables within one year +€7,032
up €7,032 (+157%), from €4,487 to €11,519
of which Trade receivables: +€7,351
- Tax, wage and social debts +€3,131
up €3,131 (+74.5%), from €4,202 to €7,333
of which Remuneration and social security: +€1,900
- Other debts +€2,000
new in 2026: €2,000
- Trade debts -€1,187
down €1,187 (-50.9%), from €2,331 to €1,144
- Gross operating margin -€18,351
down €18,351 (-90.1%), from €20,364 to €2,014
- Taxes -€3,947
down €3,947 (-95.2%), from €4,145 to €198
- Financial charges +€1,367
up €1,367 (+296%), from €462 to €1,829
- Financial income -€699
down €699 (-92.2%), from €758 to €59
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,915 | €71,776 | +€3,862 | +5.7% |
| Current assets | 29/58 | €67,915 | €71,776 | +€3,862 | +5.7% |
| Amounts receivable within one year | 40/41 | €4,487 | €11,519 | +€7,032 | +157% |
| Trade receivables | 40 | €4,168 | €11,519 | +€7,351 | +176% |
| Other amounts receivable | 41 | €319 | €0 | -€319 | -100% |
| Current investments | 50/53 | €0 | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €62,151 | €8,413 | -€53,737 | -86.5% |
| Deferred charges and accrued income | 490/1 | €1,277 | €1,843 | +€566 | +44.4% |
| Total equity and liabilities | 10/49 | €67,915 | €71,776 | +€3,862 | +5.7% |
| Equity | 10/15 | €61,281 | €61,199 | -€82 | -0.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,281 | €58,199 | -€82 | -0.1% |
| Distributable reserves | 133 | €58,281 | €58,199 | -€82 | -0.1% |
| Amounts payable | 17/49 | €6,633 | €10,577 | +€3,944 | +59.5% |
| Amounts payable after more than one year | 17 | €100 | €100 | = | 0.0% |
| Other amounts payable | 178/9 | €100 | €100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,533 | €10,477 | +€3,944 | +60.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,331 | €1,144 | -€1,187 | -50.9% |
| Suppliers | 440/4 | €2,331 | €1,144 | -€1,187 | -50.9% |
| Taxes, remuneration and social security | 45 | €4,202 | €7,333 | +€3,131 | +74.5% |
| Taxes | 450/3 | €4,202 | €5,433 | +€1,231 | +29.3% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €20,364 | €2,014 | -€18,351 | -90.1% |
| Operating profit (loss) | 9901 | €20,238 | €1,886 | -€18,353 | -90.7% |
| Financial income | 75/76B | €758 | €59 | -€699 | -92.2% |
| Recurring financial income | 75 | €758 | €59 | -€699 | -92.2% |
| Financial charges | 65/66B | €462 | €1,829 | +€1,367 | +296% |
| Recurring financial charges | 65 | €462 | €1,829 | +€1,367 | +296% |
| Profit (loss) for the period before taxes | 9903 | €20,534 | €115 | -€20,419 | -99.4% |
| Income taxes | 67/77 | €4,145 | €198 | -€3,947 | -95.2% |
| Profit (loss) for the period | 9904 | €16,390 | -€82 | -€16,472 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,390 | -€82 | -€16,472 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.