DENCHILIGENT: 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.
DENCHILIGENT
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Receivables within one year -€34,960
down €34,960 (-97.6%), from €35,806 to €846
of which Trade receivables: -€35,806
- Tangible fixed assets -€13,692
down €13,692 (-3.4%), from €403,380 to €389,688
of which Land and buildings: -€12,341
- Cash +€8,522
up €8,522 (+7.2%), from €119,013 to €127,534
mainly Net result for the year (+€70,480) and Receivables within one year (+€34,960)
- Reserves +€70,480
up €70,480 (+27.4%), from €256,843 to €327,324
- Debts after one year -€28,539
down €28,539 (-18.0%), from €158,610 to €130,072
- Tax, wage and social debts -€16,154
down €16,154 (-19.2%), from €84,198 to €68,044
of which Taxes: -€18,806
- Gross operating margin -€42,470
down €42,470 (-25.5%), from €166,295 to €123,826
- Taxes -€7,455
down €7,455 (-20.4%), from €36,609 to €29,154
- Financial charges -€2,140
down €2,140 (-21.0%), from €10,187 to €8,047
- Other operating charges +€2,001
up €2,001 (+443.6%), from €451 to €2,452
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 | €565,403 | €590,269 | +€24,866 | +4.4% |
| Fixed assets | 21/28 | €403,380 | €389,688 | -€13,692 | -3.4% |
| Tangible fixed assets | 22/27 | €403,380 | €389,688 | -€13,692 | -3.4% |
| Land and buildings | 22 | €399,176 | €386,836 | -€12,341 | -3.1% |
| Plant, machinery and equipment | 23 | €1,336 | €883 | -€454 | -33.9% |
| Furniture and vehicles | 24 | €2,868 | €1,970 | -€898 | -31.3% |
| Current assets | 29/58 | €162,022 | €200,581 | +€38,559 | +23.8% |
| Amounts receivable within one year | 40/41 | €35,806 | €846 | -€34,960 | -97.6% |
| Trade receivables | 40 | €35,806 | €0 | -€35,806 | -100.0% |
| Other amounts receivable | 41 | - | €846 | +€846 | |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €119,013 | €127,534 | +€8,522 | +7.2% |
| Deferred charges and accrued income | 490/1 | €7,203 | €2,201 | -€5,003 | -69.4% |
| Total equity and liabilities | 10/49 | €565,403 | €590,269 | +€24,866 | +4.4% |
| Equity | 10/15 | €261,093 | €331,574 | +€70,480 | +27.0% |
| Contributions | 10/11 | €4,250 | €4,250 | = | 0.0% |
| Reserves | 13 | €256,843 | €327,324 | +€70,480 | +27.4% |
| Distributable reserves | 133 | €256,843 | €327,324 | +€70,480 | +27.4% |
| Amounts payable | 17/49 | €304,309 | €258,695 | -€45,614 | -15.0% |
| Amounts payable after more than one year | 17 | €158,610 | €130,072 | -€28,539 | -18.0% |
| Financial debts | 170/4 | €158,610 | €130,072 | -€28,539 | -18.0% |
| Amounts payable within one year | 42/48 | €145,641 | €128,572 | -€17,069 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €27,343 | €28,539 | +€1,196 | +4.4% |
| Trade debts | 44 | €8,576 | €3,538 | -€5,039 | -58.8% |
| Suppliers | 440/4 | €8,576 | €3,538 | -€5,039 | -58.8% |
| Taxes, remuneration and social security | 45 | €84,198 | €68,044 | -€16,154 | -19.2% |
| Taxes | 450/3 | €78,895 | €60,089 | -€18,806 | -23.8% |
| Remuneration and social security | 454/9 | €5,304 | €7,955 | +€2,652 | +50.0% |
| Other amounts payable | 47/48 | €25,523 | €28,451 | +€2,928 | +11.5% |
| Accrued charges and deferred income | 492/3 | €58 | €52 | -€6 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,710 | €13,692 | +€982 | +7.7% |
| Other operating charges | 640/8 | €451 | €2,452 | +€2,001 | +443.6% |
| Gross operating margin | 9900 | €166,295 | €123,826 | -€42,470 | -25.5% |
| Operating profit (loss) | 9901 | €153,134 | €107,681 | -€45,453 | -29.7% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.8% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.8% |
| Financial charges | 65/66B | €10,187 | €8,047 | -€2,140 | -21.0% |
| Recurring financial charges | 65 | €10,187 | €8,047 | -€2,140 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €142,953 | €99,634 | -€43,318 | -30.3% |
| Income taxes | 67/77 | €36,609 | €29,154 | -€7,455 | -20.4% |
| Profit (loss) for the period | 9904 | €106,343 | €70,480 | -€35,863 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €106,343 | €70,480 | -€35,863 | -33.7% |
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 7 October 2026 via checked.be.