DENIM PRO: 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.
DENIM PRO
Largest movements
- Receivables within one year -€19,743
down €19,743 (-2.4%), from €833,004 to €813,261
of which Trade receivables: -€19,995
- Trade debts -€12,617
down €12,617 (-48.3%), from €26,101 to €13,484
- Gross operating margin -€13,441
down €13,441, from €11,703 to -€1,738
- Taxes -€2,156
no longer reported in 2024 (was €2,156)
- Other operating charges -€573
down €573 (-59.7%), from €960 to €387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €833,767 | €815,949 | -€17,818 | -2.1% |
| Fixed assets | 21/28 | €488 | €9 | -€479 | -98.2% |
| Tangible fixed assets | 22/27 | €488 | €9 | -€479 | -98.2% |
| Furniture and vehicles | 24 | €488 | €9 | -€479 | -98.2% |
| Current assets | 29/58 | €833,279 | €815,940 | -€17,339 | -2.1% |
| Amounts receivable within one year | 40/41 | €833,004 | €813,261 | -€19,743 | -2.4% |
| Trade receivables | 40 | €832,742 | €812,747 | -€19,995 | -2.4% |
| Other amounts receivable | 41 | €262 | €514 | +€252 | +96.2% |
| Cash at bank and in hand | 54/58 | €275 | €2,271 | +€1,996 | +726% |
| Deferred charges and accrued income | 490/1 | - | €408 | +€408 | |
| Total equity and liabilities | 10/49 | €833,767 | €815,949 | -€17,818 | -2.1% |
| Equity | 10/15 | €298,333 | €295,488 | -€2,845 | -1.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €33,500 | €33,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,833 | €201,988 | -€2,845 | -1.4% |
| Amounts payable | 17/49 | €535,434 | €520,461 | -€14,973 | -2.8% |
| Amounts payable after more than one year | 17 | €504,810 | €504,810 | = | 0.0% |
| Other amounts payable | 178/9 | €504,810 | €504,810 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,624 | €15,651 | -€14,973 | -48.9% |
| Trade debts | 44 | €26,101 | €13,484 | -€12,617 | -48.3% |
| Suppliers | 440/4 | €26,101 | €13,484 | -€12,617 | -48.3% |
| Taxes, remuneration and social security | 45 | €4,523 | €2,167 | -€2,356 | -52.1% |
| Taxes | 450/3 | €4,523 | €2,167 | -€2,356 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €478 | = | 0.0% |
| Other operating charges | 640/8 | €960 | €387 | -€573 | -59.7% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €11,703 | -€1,738 | -€13,441 | |
| Operating profit (loss) | 9901 | €10,165 | -€2,603 | -€12,768 | |
| Financial charges | 65/66B | €167 | €242 | +€75 | +44.9% |
| Recurring financial charges | 65 | €167 | €242 | +€75 | +44.9% |
| Profit (loss) for the period before taxes | 9903 | €9,998 | -€2,845 | -€12,843 | |
| Income taxes | 67/77 | €2,156 | - | -€2,156 | |
| Profit (loss) for the period | 9904 | €7,842 | -€2,845 | -€10,687 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,842 | -€2,845 | -€10,687 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.