DEN OFFICE: 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.
DEN OFFICE
Largest movements
- Receivables within one year +€1,519
up €1,519 (+349.3%), from €435 to €1,953
of which Other amounts receivable: +€1,604
- Cash -€51
down €51 (-20.2%), from €254 to €203
mainly Other debts (-€6,079) and Receivables within one year (-€1,519)
- Financial fixed assets -€50
no longer reported in 2025 (was €50)
- Profit (loss) carried forward +€7,710
up €7,710 (+8.7%), from -€88,716 to -€81,006
- Other debts -€6,079
down €6,079 (-7.5%), from €80,870 to €74,790
- Accrued charges and deferred income -€89
no longer reported in 2025 (was €89)
- Tax, wage and social debts -€68
down €68 (-9.7%), from €704 to €635
- Trade debts -€57
down €57 (-7.3%), from €778 to €722
- Gross operating margin +€13,566
up €13,566, from -€4,697 to €8,869
- Other operating charges -€238
down €238 (-26.4%), from €902 to €663
- Taxes -€159
down €159 (-40.1%), from €397 to €238
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 | €739 | €2,156 | +€1,417 | +191.8% |
| Fixed assets | 21/28 | €50 | - | -€50 | |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €689 | €2,156 | +€1,467 | +213.0% |
| Amounts receivable within one year | 40/41 | €435 | €1,953 | +€1,519 | +349.3% |
| Trade receivables | 40 | €86 | - | -€86 | |
| Other amounts receivable | 41 | €349 | €1,953 | +€1,604 | +459.7% |
| Cash at bank and in hand | 54/58 | €254 | €203 | -€51 | -20.2% |
| Total equity and liabilities | 10/49 | €739 | €2,156 | +€1,417 | +191.8% |
| Equity | 10/15 | -€81,701 | -€73,991 | +€7,710 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €814 | €814 | = | 0.0% |
| Non-distributable reserves | 130/1 | €814 | €814 | = | 0.0% |
| Reserves not available under the articles | 1311 | €814 | €814 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,716 | -€81,006 | +€7,710 | +8.7% |
| Amounts payable | 17/49 | €82,440 | €76,148 | -€6,293 | -7.6% |
| Amounts payable within one year | 42/48 | €82,352 | €76,148 | -€6,204 | -7.5% |
| Trade debts | 44 | €778 | €722 | -€57 | -7.3% |
| Suppliers | 440/4 | €778 | €722 | -€57 | -7.3% |
| Taxes, remuneration and social security | 45 | €704 | €635 | -€68 | -9.7% |
| Taxes | 450/3 | €704 | €635 | -€68 | -9.7% |
| Other amounts payable | 47/48 | €80,870 | €74,790 | -€6,079 | -7.5% |
| Accrued charges and deferred income | 492/3 | €89 | - | -€89 | |
| Other operating charges | 640/8 | €902 | €663 | -€238 | -26.4% |
| Gross operating margin | 9900 | -€4,697 | €8,869 | +€13,566 | |
| Operating profit (loss) | 9901 | -€5,599 | €8,206 | +€13,805 | |
| Financial charges | 65/66B | €208 | €257 | +€50 | +24.0% |
| Recurring financial charges | 65 | €208 | €257 | +€50 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,807 | €7,948 | +€13,755 | |
| Income taxes | 67/77 | €397 | €238 | -€159 | -40.1% |
| Profit (loss) for the period | 9904 | -€6,204 | €7,710 | +€13,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,204 | €7,710 | +€13,914 |
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 2 October 2026 via checked.be.