A-Denth: 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.
A-Denth
Largest movements
- Current investments +€3,000
up €3,000 (+36.0%), from €8,325 to €11,325
- Deferred charges and accrued income +€1,617
up €1,617 (+22.1%), from €7,317 to €8,934
- Cash +€1,510
up €1,510 (+5.5%), from €27,594 to €29,104
mainly Net result for the year (+€16,319) and Other debts (+€3,341)
- Receivables within one year -€1,475
down €1,475 (-19.7%), from €7,491 to €6,017
- Other debts +€3,341
up €3,341 (+25.7%), from €12,978 to €16,319
- Trade debts +€736
up €736 (+209.3%), from €352 to €1,088
- Gross operating margin +€3,987
up €3,987 (+20.8%), from €19,150 to €23,137
- Financial charges +€572
up €572 (+169.2%), from €338 to €910
- Taxes +€534
up €534 (+12.2%), from €4,381 to €4,916
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 | €54,192 | €58,269 | +€4,077 | +7.5% |
| Fixed assets | 21/28 | €3,465 | €2,890 | -€575 | -16.6% |
| Tangible fixed assets | 22/27 | €3,465 | €2,890 | -€575 | -16.6% |
| Plant, machinery and equipment | 23 | €225 | - | -€225 | |
| Furniture and vehicles | 24 | €3,240 | €2,890 | -€350 | -10.8% |
| Current assets | 29/58 | €50,727 | €55,379 | +€4,652 | +9.2% |
| Amounts receivable within one year | 40/41 | €7,491 | €6,017 | -€1,475 | -19.7% |
| Other amounts receivable | 41 | €7,491 | €6,017 | -€1,475 | -19.7% |
| Current investments | 50/53 | €8,325 | €11,325 | +€3,000 | +36.0% |
| Cash at bank and in hand | 54/58 | €27,594 | €29,104 | +€1,510 | +5.5% |
| Deferred charges and accrued income | 490/1 | €7,317 | €8,934 | +€1,617 | +22.1% |
| Total equity and liabilities | 10/49 | €54,192 | €58,269 | +€4,077 | +7.5% |
| Equity | 10/15 | €40,862 | €40,862 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €22,312 | €22,312 | = | 0.0% |
| Distributable reserves | 133 | €22,312 | €22,312 | = | 0.0% |
| Amounts payable | 17/49 | €13,330 | €17,407 | +€4,077 | +30.6% |
| Amounts payable within one year | 42/48 | €13,330 | €17,407 | +€4,077 | +30.6% |
| Trade debts | 44 | €352 | €1,088 | +€736 | +209.3% |
| Suppliers | 440/4 | €352 | €1,088 | +€736 | +209.3% |
| Other amounts payable | 47/48 | €12,978 | €16,319 | +€3,341 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €709 | €575 | -€134 | -18.9% |
| Other operating charges | 640/8 | €923 | €765 | -€159 | -17.2% |
| Gross operating margin | 9900 | €19,150 | €23,137 | +€3,987 | +20.8% |
| Operating profit (loss) | 9901 | €17,517 | €21,797 | +€4,279 | +24.4% |
| Financial income | 75/76B | €180 | €348 | +€168 | +93.3% |
| Recurring financial income | 75 | €180 | €348 | +€168 | +93.3% |
| Financial charges | 65/66B | €338 | €910 | +€572 | +169.2% |
| Recurring financial charges | 65 | €338 | €910 | +€572 | +169.2% |
| Profit (loss) for the period before taxes | 9903 | €17,359 | €21,235 | +€3,875 | +22.3% |
| Income taxes | 67/77 | €4,381 | €4,916 | +€534 | +12.2% |
| Profit (loss) for the period | 9904 | €12,978 | €16,319 | +€3,341 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,978 | €16,319 | +€3,341 | +25.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.