CHEZ DENISE: 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.
CHEZ DENISE
Largest movements
- Receivables within one year -€1,123
down €1,123 (-82.3%), from €1,365 to €242
- Deferred charges and accrued income -€145
no longer reported in 2025 (was €145)
- Cash +€92
new in 2025: €92
mainly Tax, wage and social debts (+€3,444) and Trade debts (+€2,024)
- Other debts -€7,638
down €7,638 (-81.8%), from €9,338 to €1,700
- Tax, wage and social debts +€3,444
up €3,444 (+1,026%), from €336 to €3,780
of which Taxes: +€2,931
- Trade debts +€2,024
new in 2025: €2,024
- Profit (loss) carried forward +€844
up €844 (+4.8%), from -€17,664 to -€16,820
- Current portion of long-term debt +€150
up €150 (+2.7%), from €5,500 to €5,650
- Gross operating margin +€9,287
up €9,287, from -€7,172 to €2,115
- Staff costs +€569
new in 2025: €569
- Financial charges -€243
down €243 (-25.8%), from €945 to €702
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.
Derived cash bridge
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 | €1,510 | €334 | -€1,176 | -77.9% |
| Current assets | 29/58 | €1,510 | €334 | -€1,176 | -77.9% |
| Amounts receivable within one year | 40/41 | €1,365 | €242 | -€1,123 | -82.3% |
| Other amounts receivable | 41 | €1,365 | €242 | -€1,123 | -82.3% |
| Cash at bank and in hand | 54/58 | - | €92 | +€92 | |
| Deferred charges and accrued income | 490/1 | €145 | - | -€145 | |
| Total equity and liabilities | 10/49 | €1,510 | €334 | -€1,176 | -77.9% |
| Equity | 10/15 | -€13,664 | -€12,820 | +€844 | +6.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,664 | -€16,820 | +€844 | +4.8% |
| Amounts payable | 17/49 | €15,173 | €13,154 | -€2,020 | -13.3% |
| Amounts payable within one year | 42/48 | €15,173 | €13,154 | -€2,020 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €5,500 | €5,650 | +€150 | +2.7% |
| Trade debts | 44 | - | €2,024 | +€2,024 | |
| Suppliers | 440/4 | - | €2,024 | +€2,024 | |
| Taxes, remuneration and social security | 45 | €336 | €3,780 | +€3,444 | +1,026% |
| Taxes | 450/3 | €336 | €3,266 | +€2,931 | +873% |
| Remuneration and social security | 454/9 | - | €513 | +€513 | |
| Other amounts payable | 47/48 | €9,338 | €1,700 | -€7,638 | -81.8% |
| Remuneration, social security and pensions | 62 | - | €569 | +€569 | |
| Gross operating margin | 9900 | -€7,172 | €2,115 | +€9,287 | |
| Operating profit (loss) | 9901 | -€7,172 | €1,546 | +€8,718 | |
| Financial charges | 65/66B | €945 | €702 | -€243 | -25.8% |
| Recurring financial charges | 65 | €945 | €702 | -€243 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,117 | €844 | +€8,961 | |
| Profit (loss) for the period | 9904 | -€8,117 | €844 | +€8,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,117 | €844 | +€8,961 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.