DENBOSKANT DAP: 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.
DENBOSKANT DAP
Largest movements
- Cash -€6,970
down €6,970 (-13.8%), from €50,628 to €43,658
mainly Contributions, distributions and other (-€106,059) and Current portion of long-term debt (-€7,339)
- Tangible fixed assets -€6,843
down €6,843 (-98.7%), from €6,937 to €93
of which Furniture and vehicles: -€6,283
- Receivables within one year -€6,328
down €6,328 (-12.0%), from €52,907 to €46,579
of which Trade receivables: -€5,498
- Stocks and contracts +€2,960
new in 2025: €2,960
- Reserves -€62,432
down €62,432 (-79.3%), from €78,694 to €16,262
of which Distributable reserves: -€62,432
- Other debts +€48,241
up €48,241 (+703%), from €6,867 to €55,108
- Tax, wage and social debts +€10,664
up €10,664 (+10,732%), from €99 to €10,763
- Current portion of long-term debt -€7,339
no longer reported in 2025 (was €7,339)
- Trade debts -€4,596
down €4,596 (-42.7%), from €10,752 to €6,156
- Gross operating margin +€35,722
up €35,722 (+113%), from €31,709 to €67,431
- Taxes +€10,559
up €10,559 (+203%), from €5,204 to €15,763
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 | €110,471 | €93,290 | -€17,182 | -15.6% |
| Fixed assets | 21/28 | €6,937 | €93 | -€6,843 | -98.7% |
| Tangible fixed assets | 22/27 | €6,937 | €93 | -€6,843 | -98.7% |
| Plant, machinery and equipment | 23 | €653 | €93 | -€560 | -85.7% |
| Furniture and vehicles | 24 | €6,283 | - | -€6,283 | |
| Current assets | 29/58 | €103,535 | €93,196 | -€10,338 | -10.0% |
| Stocks and contracts in progress | 3 | - | €2,960 | +€2,960 | |
| Stocks | 30/36 | - | €2,960 | +€2,960 | |
| Amounts receivable within one year | 40/41 | €52,907 | €46,579 | -€6,328 | -12.0% |
| Trade receivables | 40 | €51,932 | €46,435 | -€5,498 | -10.6% |
| Other amounts receivable | 41 | €975 | €144 | -€831 | -85.2% |
| Cash at bank and in hand | 54/58 | €50,628 | €43,658 | -€6,970 | -13.8% |
| Total equity and liabilities | 10/49 | €110,471 | €93,290 | -€17,182 | -15.6% |
| Equity | 10/15 | €83,694 | €21,262 | -€62,432 | -74.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,694 | €16,262 | -€62,432 | -79.3% |
| Non-distributable reserves | 130/1 | €1,583 | €1,583 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,583 | €1,583 | = | 0.0% |
| Distributable reserves | 133 | €77,111 | €14,679 | -€62,432 | -81.0% |
| Amounts payable | 17/49 | €26,777 | €72,028 | +€45,250 | +169% |
| Amounts payable within one year | 42/48 | €26,777 | €72,028 | +€45,250 | +169% |
| Current portion of amounts payable after more than one year | 42 | €7,339 | - | -€7,339 | |
| Trade debts | 44 | €10,752 | €6,156 | -€4,596 | -42.7% |
| Suppliers | 440/4 | €10,752 | €6,156 | -€4,596 | -42.7% |
| Advances received on contracts in progress | 46 | €1,720 | - | -€1,720 | |
| Taxes, remuneration and social security | 45 | €99 | €10,763 | +€10,664 | +10,732% |
| Taxes | 450/3 | €99 | €10,763 | +€10,664 | +10,732% |
| Other amounts payable | 47/48 | €6,867 | €55,108 | +€48,241 | +703% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,360 | €6,843 | +€483 | +7.6% |
| Other operating charges | 640/8 | €1,083 | €981 | -€102 | -9.4% |
| Gross operating margin | 9900 | €31,709 | €67,431 | +€35,722 | +113% |
| Operating profit (loss) | 9901 | €24,266 | €59,607 | +€35,341 | +146% |
| Financial income | 75/76B | €283 | €3 | -€280 | -99.1% |
| Recurring financial income | 75 | €283 | €3 | -€280 | -99.1% |
| Financial charges | 65/66B | €279 | €220 | -€59 | -21.1% |
| Recurring financial charges | 65 | €279 | €220 | -€59 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €24,270 | €59,390 | +€35,120 | +145% |
| Income taxes | 67/77 | €5,204 | €15,763 | +€10,559 | +203% |
| Profit (loss) for the period | 9904 | €19,066 | €43,627 | +€24,561 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €19,066 | €43,627 | +€24,561 | +129% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.