BUREAU COMPTABLE DENIS & COMPAGNIE: what changed
What changed
BUREAU COMPTABLE DENIS & COMPAGNIE
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€16,687
2024 · -€32,466+€49,153
Equity
€18,306
2024 · €233,990-€215,684
Cash
€148
2024 · €111+€37
Balance sheet total
€785,935
2024 · €723,334+€62,601
Largest movements
Assets
- Deferred charges and accrued income +€52,318
up €52,318 (+11,524%), from €454 to €52,772
- Receivables within one year +€40,695
up €40,695 (+12.6%), from €324,218 to €364,912
of which Trade receivables: +€47,588
- Intangible fixed assets -€30,842
down €30,842 (-27.9%), from €110,678 to €79,836
- Receivables after one year +€11,285
up €11,285 (+4.3%), from €263,794 to €275,079
- Tangible fixed assets -€10,891
down €10,891 (-45.3%), from €24,029 to €13,138
of which Land and buildings: -€7,356
Equity and liabilities
- Reserves -€232,371
down €232,371 (-98.7%), from €235,469 to €3,099
of which Distributable reserves: -€232,371
- Other debts +€232,371
up €232,371, from €0 to €232,371
- Tax, wage and social debts +€99,985
up €99,985 (+38.3%), from €260,918 to €360,903
of which Taxes: +€91,885
- Debts after one year -€43,333
down €43,333 (-33.5%), from €129,292 to €85,959
- Profit (loss) carried forward +€16,687
up €16,687 (+51.4%), from -€32,466 to -€15,779
Income statement
- Other operating charges -€26,738
down €26,738 (-56.6%), from €47,201 to €20,463
- Gross operating margin +€21,377
up €21,377 (+4.4%), from €482,706 to €504,084
- Depreciation -€17,470
down €17,470 (-29.0%), from €60,310 to €42,840
- Taxes +€10,255
up €10,255 (+921%), from €1,113 to €11,369
- Financial income -€5,216
down €5,216 (-73.6%), from €7,083 to €1,867
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€32,466
Gross operating margin
+€21,377
Staff costs
+€2,090
Depreciation
+€17,470
Write-downs
-€4,736
Other operating charges
+€26,738
Financial income
-€5,216
Financial charges
+€1,686
Taxes
-€10,255
Result 2025
€16,687
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€290,045
Investment
-€1,107
Financing
-€288,901
Cash 2024
€111
From operations (derived)
+€290,045
Net result for the year
+€16,687
Depreciation
+€42,840
Receivables after one year
-€11,285
Receivables within one year
-€40,695
Deferred charges and accrued income
-€52,318
Trade debts
+€2,459
Tax, wage and social debts
+€99,985
Other debts
+€232,371
Investment (derived)
-€1,107
Investment in fixed assets (net)
-€1,107
Financing
-€288,901
Debts after one year
-€43,333
Current portion of long-term debt
-€8,190
Short-term financial debts
-€5,007
Contributions, distributions and other
-€232,371
Cash 2025
€148
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €723,334 | €785,935 | +€62,601 | +8.7% |
| Fixed assets | 21/28 | €134,757 | €93,024 | -€41,733 | -31.0% |
| Intangible fixed assets | 21 | €110,678 | €79,836 | -€30,842 | -27.9% |
| Tangible fixed assets | 22/27 | €24,029 | €13,138 | -€10,891 | -45.3% |
| Land and buildings | 22 | €13,804 | €6,448 | -€7,356 | -53.3% |
| Furniture and vehicles | 24 | €10,226 | €6,690 | -€3,535 | -34.6% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €588,576 | €692,910 | +€104,334 | +17.7% |
| Amounts receivable after more than one year | 29 | €263,794 | €275,079 | +€11,285 | +4.3% |
| Other amounts receivable | 291 | €263,794 | €275,079 | +€11,285 | +4.3% |
| Amounts receivable within one year | 40/41 | €324,218 | €364,912 | +€40,695 | +12.6% |
| Trade receivables | 40 | €315,009 | €362,596 | +€47,588 | +15.1% |
| Other amounts receivable | 41 | €9,209 | €2,316 | -€6,893 | -74.9% |
| Cash at bank and in hand | 54/58 | €111 | €148 | +€37 | +33.4% |
| Deferred charges and accrued income | 490/1 | €454 | €52,772 | +€52,318 | +11,524% |
| Total equity and liabilities | 10/49 | €723,334 | €785,935 | +€62,601 | +8.7% |
| Equity | 10/15 | €233,990 | €18,306 | -€215,684 | -92.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €235,469 | €3,099 | -€232,371 | -98.7% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €232,371 | €0 | -€232,371 | -100% |
| Profit (loss) carried forward | 14 | -€32,466 | -€15,779 | +€16,687 | +51.4% |
| Amounts payable | 17/49 | €489,344 | €767,629 | +€278,285 | +56.9% |
| Amounts payable after more than one year | 17 | €129,292 | €85,959 | -€43,333 | -33.5% |
| Financial debts | 170/4 | €129,292 | €85,959 | -€43,333 | -33.5% |
| Amounts payable within one year | 42/48 | €360,052 | €681,670 | +€321,618 | +89.3% |
| Current portion of amounts payable after more than one year | 42 | €60,236 | €52,046 | -€8,190 | -13.6% |
| Financial debts | 43 | €14,602 | €9,594 | -€5,007 | -34.3% |
| Credit institutions | 430/8 | €14,602 | €9,594 | -€5,007 | -34.3% |
| Trade debts | 44 | €24,296 | €26,755 | +€2,459 | +10.1% |
| Suppliers | 440/4 | €24,296 | €26,755 | +€2,459 | +10.1% |
| Taxes, remuneration and social security | 45 | €260,918 | €360,903 | +€99,985 | +38.3% |
| Taxes | 450/3 | €164,636 | €256,521 | +€91,885 | +55.8% |
| Remuneration and social security | 454/9 | €96,282 | €104,383 | +€8,100 | +8.4% |
| Other amounts payable | 47/48 | €0 | €232,371 | +€232,371 | |
| Remuneration, social security and pensions | 62 | €402,366 | €400,276 | -€2,090 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,310 | €42,840 | -€17,470 | -29.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €4,736 | +€4,736 | |
| Other operating charges | 640/8 | €47,201 | €20,463 | -€26,738 | -56.6% |
| Gross operating margin | 9900 | €482,706 | €504,084 | +€21,377 | +4.4% |
| Operating profit (loss) | 9901 | -€27,170 | €35,768 | +€62,939 | |
| Financial income | 75/76B | €7,083 | €1,867 | -€5,216 | -73.6% |
| Recurring financial income | 75 | €7,083 | €1,867 | -€5,216 | -73.6% |
| Financial charges | 65/66B | €11,265 | €9,580 | -€1,686 | -15.0% |
| Recurring financial charges | 65 | €11,265 | €9,580 | -€1,686 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,353 | €28,055 | +€59,408 | |
| Income taxes | 67/77 | €1,113 | €11,369 | +€10,255 | +921% |
| Profit (loss) for the period | 9904 | -€32,466 | €16,687 | +€49,153 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,466 | €16,687 | +€49,153 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.