DENEVE CONSULTING: 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.
DENEVE CONSULTING
Largest movements
- Receivables within one year -€56,544
down €56,544 (-71.9%), from €78,622 to €22,079
of which Other amounts receivable: -€44,444
- Cash +€38,735
up €38,735 (+796%), from €4,867 to €43,602
mainly Receivables within one year (+€56,544) and Net result for the year (+€51,049)
- Tangible fixed assets -€5,459
down €5,459 (-52.8%), from €10,338 to €4,879
- Profit (loss) carried forward -€62,814
no longer reported in 2025 (was €62,814)
- Other debts +€51,049
new in 2025: €51,049
- Tax, wage and social debts -€11,149
down €11,149 (-94.6%), from €11,791 to €642
of which Taxes: -€8,687
- Trade debts -€1,549
down €1,549 (-57.9%), from €2,673 to €1,124
- Accrued charges and deferred income +€1,195
new in 2025: €1,195
- Gross operating margin +€45,689
up €45,689 (+162%), from €28,247 to €73,936
- Taxes +€9,645
up €9,645 (+121%), from €8,004 to €17,650
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 | €95,827 | €72,560 | -€23,268 | -24.3% |
| Fixed assets | 21/28 | €12,338 | €6,879 | -€5,459 | -44.2% |
| Tangible fixed assets | 22/27 | €10,338 | €4,879 | -€5,459 | -52.8% |
| Furniture and vehicles | 24 | €10,338 | €4,879 | -€5,459 | -52.8% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €83,489 | €65,681 | -€17,808 | -21.3% |
| Amounts receivable within one year | 40/41 | €78,622 | €22,079 | -€56,544 | -71.9% |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 41 | €66,522 | €22,079 | -€44,444 | -66.8% |
| Cash at bank and in hand | 54/58 | €4,867 | €43,602 | +€38,735 | +796% |
| Total equity and liabilities | 10/49 | €95,827 | €72,560 | -€23,268 | -24.3% |
| Equity | 10/15 | €81,364 | €18,550 | -€62,814 | -77.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,814 | - | -€62,814 | |
| Amounts payable | 17/49 | €14,464 | €54,010 | +€39,546 | +273% |
| Amounts payable within one year | 42/48 | €14,464 | €52,815 | +€38,351 | +265% |
| Trade debts | 44 | €2,673 | €1,124 | -€1,549 | -57.9% |
| Suppliers | 440/4 | €2,673 | €1,124 | -€1,549 | -57.9% |
| Taxes, remuneration and social security | 45 | €11,791 | €642 | -€11,149 | -94.6% |
| Taxes | 450/3 | €9,329 | €642 | -€8,687 | -93.1% |
| Remuneration and social security | 454/9 | €2,462 | - | -€2,462 | |
| Other amounts payable | 47/48 | - | €51,049 | +€51,049 | |
| Accrued charges and deferred income | 492/3 | - | €1,195 | +€1,195 | |
| Non-recurring operating income | 76A | €11,103 | - | -€11,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,459 | €5,459 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,489 | €1,292 | -€196 | -13.2% |
| Gross operating margin | 9900 | €28,247 | €73,936 | +€45,689 | +162% |
| Operating profit (loss) | 9901 | €21,299 | €67,184 | +€45,885 | +215% |
| Financial income | 75/76B | €2,445 | €2,608 | +€164 | +6.7% |
| Recurring financial income | 75 | €2,445 | €2,608 | +€164 | +6.7% |
| Financial charges | 65/66B | €840 | €1,094 | +€254 | +30.2% |
| Recurring financial charges | 65 | €840 | €1,094 | +€254 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €22,904 | €68,699 | +€45,795 | +200% |
| Income taxes | 67/77 | €8,004 | €17,650 | +€9,645 | +121% |
| Profit (loss) for the period | 9904 | €14,900 | €51,049 | +€36,149 | +243% |
| Profit (loss) for the period to be appropriated | 9905 | €14,900 | €51,049 | +€36,149 | +243% |
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.