DEN OUTER: 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.
DEN OUTER
Largest movements
- Receivables within one year +€25,000
new in 2025: €25,000
- Tangible fixed assets -€3,123
down €3,123 (-3.4%), from €92,852 to €89,729
- Other debts +€13,933
up €13,933 (+12.1%), from €115,536 to €129,470
- Profit (loss) carried forward +€6,954
up €6,954 (+5.4%), from -€127,936 to -€120,982
- Accrued charges and deferred income +€2,142
up €2,142, from €0 to €2,142
- Gross operating margin +€39,847
up €39,847, from -€23,312 to €16,534
- Financial charges +€296
up €296, from €0 to €296
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 | €92,852 | €115,456 | +€22,605 | +24.3% |
| Fixed assets | 21/28 | €92,852 | €89,729 | -€3,123 | -3.4% |
| Tangible fixed assets | 22/27 | €92,852 | €89,729 | -€3,123 | -3.4% |
| Land and buildings | 22 | €92,852 | €89,729 | -€3,123 | -3.4% |
| Current assets | 29/58 | €0 | €25,728 | +€25,728 | |
| Amounts receivable within one year | 40/41 | - | €25,000 | +€25,000 | |
| Trade receivables | 40 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €0 | €728 | +€728 | |
| Total equity and liabilities | 10/49 | €92,852 | €115,456 | +€22,605 | +24.3% |
| Equity | 10/15 | -€29,651 | -€22,697 | +€6,954 | +23.5% |
| Contributions | 10/11 | €97,500 | €97,500 | = | 0.0% |
| Capital | 10 | €97,500 | €97,500 | = | 0.0% |
| Issued capital | 100 | €97,500 | €97,500 | = | 0.0% |
| Reserves | 13 | €785 | €785 | = | 0.0% |
| Tax-exempt reserves | 132 | €785 | €785 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,936 | -€120,982 | +€6,954 | +5.4% |
| Amounts payable | 17/49 | €122,503 | €138,153 | +€15,651 | +12.8% |
| Amounts payable within one year | 42/48 | €122,503 | €136,012 | +€13,509 | +11.0% |
| Trade debts | 44 | €6,966 | €6,542 | -€424 | -6.1% |
| Suppliers | 440/4 | €6,966 | €6,542 | -€424 | -6.1% |
| Other amounts payable | 47/48 | €115,536 | €129,470 | +€13,933 | +12.1% |
| Accrued charges and deferred income | 492/3 | €0 | €2,142 | +€2,142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,123 | €3,123 | = | 0.0% |
| Other operating charges | 640/8 | €5,958 | €6,161 | +€203 | +3.4% |
| Gross operating margin | 9900 | -€23,312 | €16,534 | +€39,847 | |
| Operating profit (loss) | 9901 | -€32,394 | €7,250 | +€39,643 | |
| Financial charges | 65/66B | €0 | €296 | +€296 | |
| Recurring financial charges | 65 | €0 | €296 | +€296 | |
| Profit (loss) for the period before taxes | 9903 | -€32,394 | €6,954 | +€39,347 | |
| Profit (loss) for the period | 9904 | -€32,394 | €6,954 | +€39,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,394 | €6,954 | +€39,347 |
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 19 October 2026 via checked.be.