Deni-Too: 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-Too
Largest movements
- Cash +€592,348
up €592,348 (+10649.3%), from €5,562 to €597,910
mainly Net result for the year (+€350,856) and Investment in fixed assets (net) (+€265,281)
- Tangible fixed assets -€265,281
down €265,281 (-100.0%), from €265,281 to €0
- Reserves +€350,856
up €350,856 (+3385.8%), from €10,363 to €361,219
of which Distributable reserves: +€350,856
- Debts after one year -€20,016
down €20,016 (-9.5%), from €209,658 to €189,642
- Gross operating margin +€453,504
up €453,504 (+1454.4%), from €31,180 to €484,684
- Taxes +€118,465
up €118,465 (+6682.2%), from €1,773 to €120,238
- Depreciation -€9,845
down €9,845 (-100.0%), from €9,845 to €0
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 | €272,571 | €604,410 | +€331,840 | +121.7% |
| Fixed assets | 21/28 | €265,281 | €0 | -€265,281 | -100.0% |
| Tangible fixed assets | 22/27 | €265,281 | €0 | -€265,281 | -100.0% |
| Land and buildings | 22 | €265,281 | €0 | -€265,281 | -100.0% |
| Current assets | 29/58 | €7,289 | €604,410 | +€597,121 | +8191.6% |
| Amounts receivable within one year | 40/41 | €1,727 | €6,500 | +€4,773 | +276.3% |
| Other amounts receivable | 41 | €1,727 | €6,500 | +€4,773 | +276.3% |
| Cash at bank and in hand | 54/58 | €5,562 | €597,910 | +€592,348 | +10649.3% |
| Total equity and liabilities | 10/49 | €272,571 | €604,410 | +€331,840 | +121.7% |
| Equity | 10/15 | €40,363 | €391,219 | +€350,856 | +869.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €10,363 | €361,219 | +€350,856 | +3385.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,363 | €361,219 | +€350,856 | +3385.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €232,208 | €213,192 | -€19,016 | -8.2% |
| Amounts payable after more than one year | 17 | €209,658 | €189,642 | -€20,016 | -9.5% |
| Financial debts | 170/4 | €209,658 | €189,642 | -€20,016 | -9.5% |
| Amounts payable within one year | 42/48 | €22,550 | €23,550 | +€1,000 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €19,030 | €20,016 | +€986 | +5.2% |
| Trade debts | 44 | €29 | €5 | -€24 | -82.6% |
| Suppliers | 440/4 | €29 | €5 | -€24 | -82.6% |
| Taxes, remuneration and social security | 45 | €0 | €38 | +€38 | |
| Taxes | 450/3 | €0 | €38 | +€38 | |
| Other amounts payable | 47/48 | €3,491 | €3,491 | = | 0.0% |
| Non-recurring operating income | 76A | - | €451,519 | +€451,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,845 | €0 | -€9,845 | -100.0% |
| Other operating charges | 640/8 | €1,996 | €2,059 | +€63 | +3.2% |
| Gross operating margin | 9900 | €31,180 | €484,684 | +€453,504 | +1454.4% |
| Operating profit (loss) | 9901 | €19,340 | €482,625 | +€463,285 | +2395.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €12,249 | €11,532 | -€717 | -5.9% |
| Recurring financial charges | 65 | €12,249 | €11,532 | -€717 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €7,091 | €471,093 | +€464,002 | +6543.2% |
| Income taxes | 67/77 | €1,773 | €120,238 | +€118,465 | +6682.2% |
| Profit (loss) for the period | 9904 | €5,319 | €350,856 | +€345,537 | +6496.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,319 | €350,856 | +€345,537 | +6496.9% |
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 11 October 2026 via checked.be.