DENIGMA & Cie: 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.
DENIGMA & Cie
Largest movements
- Receivables within one year +€21,549
up €21,549 (+38.4%), from €56,144 to €77,693
of which Trade receivables: +€21,549
- Cash +€4,293
up €4,293 (+40.5%), from €10,612 to €14,904
- Deferred charges and accrued income -€1,732
down €1,732 (-53.4%), from €3,245 to €1,513
- Tax, wage and social debts +€31,713
up €31,713 (+230%), from €13,781 to €45,494
of which Taxes: +€19,612
- Profit (loss) carried forward +€25,885
up €25,885 (+1,178%), from €2,198 to €28,083
- Short-term financial debts -€11,544
no longer reported in 2023 (was €11,544)
- Other debts -€6,727
down €6,727 (-91.1%), from €7,382 to €656
- Debts after one year -€6,021
down €6,021 (-42.4%), from €14,189 to €8,168
- Gross operating margin +€33,285
up €33,285 (+765%), from €4,350 to €37,636
- Taxes +€8,859
new in 2023: €8,859
From the 2022 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,025 | €94,135 | +€24,110 | +34.4% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €70,000 | €94,110 | +€24,110 | +34.4% |
| Amounts receivable within one year | 40/41 | €56,144 | €77,693 | +€21,549 | +38.4% |
| Trade receivables | 40 | €55,921 | €77,470 | +€21,549 | +38.5% |
| Other amounts receivable | 41 | €223 | €223 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,612 | €14,904 | +€4,293 | +40.5% |
| Deferred charges and accrued income | 490/1 | €3,245 | €1,513 | -€1,732 | -53.4% |
| Total equity and liabilities | 10/49 | €70,025 | €94,135 | +€24,110 | +34.4% |
| Equity | 10/15 | €10,258 | €36,143 | +€25,885 | +252% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,198 | €28,083 | +€25,885 | +1,178% |
| Amounts payable | 17/49 | €59,767 | €57,992 | -€1,775 | -3.0% |
| Amounts payable after more than one year | 17 | €14,189 | €8,168 | -€6,021 | -42.4% |
| Financial debts | 170/4 | €14,189 | €8,168 | -€6,021 | -42.4% |
| Amounts payable within one year | 42/48 | €45,578 | €49,824 | +€4,245 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €9,289 | €3,666 | -€5,623 | -60.5% |
| Financial debts | 43 | €11,544 | - | -€11,544 | |
| Credit institutions | 430/8 | €11,544 | - | -€11,544 | |
| Trade debts | 44 | €3,582 | €8 | -€3,574 | -99.8% |
| Suppliers | 440/4 | €3,582 | €8 | -€3,574 | -99.8% |
| Taxes, remuneration and social security | 45 | €13,781 | €45,494 | +€31,713 | +230% |
| Taxes | 450/3 | €13,619 | €33,230 | +€19,612 | +144% |
| Remuneration and social security | 454/9 | €162 | €12,264 | +€12,101 | +7,453% |
| Other amounts payable | 47/48 | €7,382 | €656 | -€6,727 | -91.1% |
| Other operating charges | 640/8 | €1,053 | €1,000 | -€53 | -5.0% |
| Gross operating margin | 9900 | €4,350 | €37,636 | +€33,285 | +765% |
| Operating profit (loss) | 9901 | €3,297 | €36,635 | +€33,339 | +1,011% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,893 | €1,892 | -€1 | -0.1% |
| Recurring financial charges | 65 | €1,893 | €1,892 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €1,404 | €34,744 | +€33,340 | +2,375% |
| Income taxes | 67/77 | - | €8,859 | +€8,859 | |
| Profit (loss) for the period | 9904 | €1,404 | €25,885 | +€24,481 | +1,744% |
| Profit (loss) for the period to be appropriated | 9905 | €1,404 | €25,885 | +€24,481 | +1,744% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.