DEENILEARN: 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.
DEENILEARN
Largest movements
- Cash +€49,400
up €49,400 (+128.9%), from €38,310 to €87,710
mainly Receivables within one year (+€19,560) and Net result for the year (+€14,516)
- Receivables within one year -€19,560
down €19,560 (-94.2%), from €20,754 to €1,194
of which Trade receivables: -€19,343
- Tangible fixed assets +€1,129
up €1,129 (+100.7%), from €1,121 to €2,250
- Stocks and contracts +€1,090
up €1,090 (+17.6%), from €6,208 to €7,298
- Reserves +€14,000
up €14,000 (+155.6%), from €9,000 to €23,000
- Trade debts +€13,382
up €13,382 (+180.5%), from €7,415 to €20,798
- Tax, wage and social debts +€5,334
up €5,334 (+81.4%), from €6,552 to €11,886
- Other debts -€1,374
down €1,374 (-10.3%), from €13,381 to €12,007
- Gross operating margin -€1,538
down €1,538 (-6.6%), from €23,283 to €21,745
- Other operating charges +€395
new in 2025: €395
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 | €68,015 | €99,873 | +€31,859 | +46.8% |
| Fixed assets | 21/28 | €2,743 | €3,672 | +€929 | +33.9% |
| Intangible fixed assets | 21 | €1,622 | €1,422 | -€200 | -12.3% |
| Tangible fixed assets | 22/27 | €1,121 | €2,250 | +€1,129 | +100.7% |
| Furniture and vehicles | 24 | €1,121 | €2,250 | +€1,129 | +100.7% |
| Current assets | 29/58 | €65,272 | €96,201 | +€30,930 | +47.4% |
| Stocks and contracts in progress | 3 | €6,208 | €7,298 | +€1,090 | +17.6% |
| Stocks | 30/36 | €6,208 | €7,298 | +€1,090 | +17.6% |
| Amounts receivable within one year | 40/41 | €20,754 | €1,194 | -€19,560 | -94.2% |
| Trade receivables | 40 | €20,537 | €1,194 | -€19,343 | -94.2% |
| Other amounts receivable | 41 | €217 | - | -€217 | |
| Cash at bank and in hand | 54/58 | €38,310 | €87,710 | +€49,400 | +128.9% |
| Total equity and liabilities | 10/49 | €68,015 | €99,873 | +€31,859 | +46.8% |
| Equity | 10/15 | €40,667 | €55,182 | +€14,516 | +35.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €23,000 | +€14,000 | +155.6% |
| Distributable reserves | 133 | €9,000 | €23,000 | +€14,000 | +155.6% |
| Profit (loss) carried forward | 14 | €11,667 | €12,182 | +€516 | +4.4% |
| Amounts payable | 17/49 | €27,348 | €44,691 | +€17,343 | +63.4% |
| Amounts payable within one year | 42/48 | €27,348 | €44,691 | +€17,343 | +63.4% |
| Trade debts | 44 | €7,415 | €20,798 | +€13,382 | +180.5% |
| Suppliers | 440/4 | €7,415 | €20,798 | +€13,382 | +180.5% |
| Taxes, remuneration and social security | 45 | €6,552 | €11,886 | +€5,334 | +81.4% |
| Taxes | 450/3 | €6,552 | €11,886 | +€5,334 | +81.4% |
| Other amounts payable | 47/48 | €13,381 | €12,007 | -€1,374 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €818 | €931 | +€113 | +13.8% |
| Other operating charges | 640/8 | - | €395 | +€395 | |
| Gross operating margin | 9900 | €23,283 | €21,745 | -€1,538 | -6.6% |
| Operating profit (loss) | 9901 | €22,465 | €20,419 | -€2,046 | -9.1% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €177 | €387 | +€210 | +118.3% |
| Recurring financial charges | 65 | €177 | €387 | +€210 | +118.3% |
| Profit (loss) for the period before taxes | 9903 | €22,287 | €20,037 | -€2,250 | -10.1% |
| Income taxes | 67/77 | €5,470 | €5,521 | +€51 | +0.9% |
| Profit (loss) for the period | 9904 | €16,817 | €14,516 | -€2,301 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,817 | €14,516 | -€2,301 | -13.7% |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.