DENI GROUP: 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.
DENI GROUP
Largest movements
- Receivables within one year +€34,863
up €34,863 (+72.3%), from €48,196 to €83,059
of which Trade receivables: +€30,806
- Cash -€15,890
down €15,890 (-100.0%), from €15,893 to €2
mainly Receivables within one year (-€34,863) and Tax, wage and social debts (-€8,223)
- Tangible fixed assets -€14,861
down €14,861 (-52.5%), from €28,323 to €13,462
of which Furniture and vehicles: -€14,028
- Tax, wage and social debts -€8,223
down €8,223 (-28.7%), from €28,686 to €20,463
of which Taxes: -€8,223
- Trade debts +€6,699
up €6,699 (+202%), from €3,312 to €10,011
- Profit (loss) carried forward +€5,250
up €5,250 (+8.5%), from €61,729 to €66,979
- Turnover -€85,693
no longer reported in 2025 (was €85,693)
- Purchases and services -€81,443
no longer reported in 2025 (was €81,443)
- Gross operating margin +€23,280
up €23,280 (+548%), from €4,249 to €27,529
- Financial charges -€2,370
down €2,370 (-38.2%), from €6,200 to €3,830
- Depreciation +€1,838
up €1,838 (+14.1%), from €13,023 to €14,861
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 | €95,727 | €99,453 | +€3,726 | +3.9% |
| Fixed assets | 21/28 | €29,023 | €14,162 | -€14,861 | -51.2% |
| Tangible fixed assets | 22/27 | €28,323 | €13,462 | -€14,861 | -52.5% |
| Plant, machinery and equipment | 23 | €2,489 | €1,655 | -€833 | -33.5% |
| Furniture and vehicles | 24 | €25,834 | €11,806 | -€14,028 | -54.3% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €66,704 | €85,292 | +€18,588 | +27.9% |
| Amounts receivable within one year | 40/41 | €48,196 | €83,059 | +€34,863 | +72.3% |
| Trade receivables | 40 | €6,157 | €36,963 | +€30,806 | +500% |
| Other amounts receivable | 41 | €42,039 | €46,095 | +€4,056 | +9.6% |
| Cash at bank and in hand | 54/58 | €15,893 | €2 | -€15,890 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,615 | €2,231 | -€385 | -14.7% |
| Total equity and liabilities | 10/49 | €95,727 | €99,453 | +€3,726 | +3.9% |
| Equity | 10/15 | €63,729 | €68,979 | +€5,250 | +8.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,729 | €66,979 | +€5,250 | +8.5% |
| Amounts payable | 17/49 | €31,998 | €30,475 | -€1,524 | -4.8% |
| Amounts payable within one year | 42/48 | €31,998 | €30,475 | -€1,524 | -4.8% |
| Trade debts | 44 | €3,312 | €10,011 | +€6,699 | +202% |
| Suppliers | 440/4 | €3,312 | €10,011 | +€6,699 | +202% |
| Taxes, remuneration and social security | 45 | €28,686 | €20,463 | -€8,223 | -28.7% |
| Taxes | 450/3 | €26,686 | €18,463 | -€8,223 | -30.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Turnover | 70 | €85,693 | - | -€85,693 | |
| Goods, raw materials, services and sundry goods | 60/61 | €81,443 | - | -€81,443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,023 | €14,861 | +€1,838 | +14.1% |
| Other operating charges | 640/8 | €1,024 | €2,576 | +€1,552 | +152% |
| Gross operating margin | 9900 | €4,249 | €27,529 | +€23,280 | +548% |
| Operating profit (loss) | 9901 | -€9,797 | €10,092 | +€19,889 | |
| Financial charges | 65/66B | €6,200 | €3,830 | -€2,370 | -38.2% |
| Recurring financial charges | 65 | €6,200 | €3,830 | -€2,370 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,997 | €6,262 | +€22,259 | |
| Income taxes | 67/77 | - | €1,012 | +€1,012 | |
| Profit (loss) for the period | 9904 | -€15,997 | €5,250 | +€21,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,997 | €5,250 | +€21,247 |
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 20 October 2026 via checked.be.