DENIES & PARTNERS: 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.
DENIES & PARTNERS
Largest movements
- Intangible fixed assets +€146,223
new in 2025: €146,223
- Receivables within one year +€16,395
up €16,395 (+12,022%), from €136 to €16,531
of which Trade receivables: +€16,000
- Other debts +€156,548
up €156,548 (+3,131%), from €5,000 to €161,548
- Profit (loss) carried forward +€3,505
up €3,505 (+58.9%), from -€5,951 to -€2,446
- Trade debts +€2,506
up €2,506 (+150%), from €1,672 to €4,178
- Gross operating margin +€9,666
up €9,666, from -€5,571 to €4,095
- Financial charges +€135
up €135 (+79.7%), from €170 to €305
- Other operating charges +€75
up €75 (+35.5%), from €211 to €286
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 | €721 | €163,280 | +€162,559 | +22,545% |
| Fixed assets | 21/28 | - | €146,223 | +€146,223 | |
| Intangible fixed assets | 21 | - | €146,223 | +€146,223 | |
| Current assets | 29/58 | €721 | €17,057 | +€16,336 | +2,266% |
| Amounts receivable within one year | 40/41 | €136 | €16,531 | +€16,395 | +12,022% |
| Trade receivables | 40 | - | €16,000 | +€16,000 | |
| Other amounts receivable | 41 | €136 | €531 | +€395 | +289% |
| Cash at bank and in hand | 54/58 | €585 | €213 | -€371 | -63.5% |
| Deferred charges and accrued income | 490/1 | - | €312 | +€312 | |
| Total equity and liabilities | 10/49 | €721 | €163,280 | +€162,559 | +22,545% |
| Equity | 10/15 | -€5,951 | -€2,446 | +€3,505 | +58.9% |
| Profit (loss) carried forward | 14 | -€5,951 | -€2,446 | +€3,505 | +58.9% |
| Amounts payable | 17/49 | €6,672 | €165,726 | +€159,054 | +2,384% |
| Amounts payable within one year | 42/48 | €6,672 | €165,726 | +€159,054 | +2,384% |
| Trade debts | 44 | €1,672 | €4,178 | +€2,506 | +150% |
| Suppliers | 440/4 | €1,672 | €4,178 | +€2,506 | +150% |
| Other amounts payable | 47/48 | €5,000 | €161,548 | +€156,548 | +3,131% |
| Other operating charges | 640/8 | €211 | €286 | +€75 | +35.5% |
| Gross operating margin | 9900 | -€5,571 | €4,095 | +€9,666 | |
| Operating profit (loss) | 9901 | -€5,782 | €3,810 | +€9,591 | |
| Financial charges | 65/66B | €170 | €305 | +€135 | +79.7% |
| Recurring financial charges | 65 | €170 | €305 | +€135 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,951 | €3,505 | +€9,456 | |
| Profit (loss) for the period | 9904 | -€5,951 | €3,505 | +€9,456 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,951 | €3,505 | +€9,456 |
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 22 October 2026 via checked.be.