Denis Consulting: what changed
Denis Consulting
Largest movements
- Cash +€69,229
up €69,229 (+258%), from €26,830 to €96,058
mainly Net result for the year (+€47,128) and Current investments (+€26,000)
- Current investments -€26,000
down €26,000 (-39.4%), from €66,000 to €40,000
- Tangible fixed assets +€7,456
up €7,456 (+2,954%), from €252 to €7,709
of which Other tangible fixed assets: +€7,709
- Profit (loss) carried forward +€47,128
up €47,128 (+169%), from €27,969 to €75,097
- Tax, wage and social debts +€3,630
up €3,630 (+13.6%), from €26,619 to €30,248
- Other debts -€2,575
down €2,575 (-4.2%), from €61,577 to €59,002
- Gross operating margin +€18,793
up €18,793 (+40.2%), from €46,764 to €65,557
- Taxes +€4,761
up €4,761 (+53.6%), from €8,885 to €13,646
- Financial income +€860
new in 2025: €860
- Other operating charges +€828
up €828 (+2,367%), from €35 to €863
- Financial charges +€742
up €742 (+23.5%), from €3,154 to €3,896
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,733 | €174,230 | +€49,497 | +39.7% |
| Fixed assets | 21/28 | €252 | €7,709 | +€7,456 | +2,954% |
| Tangible fixed assets | 22/27 | €252 | €7,709 | +€7,456 | +2,954% |
| Leasing and similar rights | 25 | €252 | - | -€252 | |
| Other tangible fixed assets | 26 | - | €7,709 | +€7,709 | |
| Current assets | 29/58 | €124,480 | €166,521 | +€42,041 | +33.8% |
| Amounts receivable within one year | 40/41 | €31,651 | €30,463 | -€1,188 | -3.8% |
| Trade receivables | 40 | €31,651 | €30,463 | -€1,188 | -3.8% |
| Current investments | 50/53 | €66,000 | €40,000 | -€26,000 | -39.4% |
| Cash at bank and in hand | 54/58 | €26,830 | €96,058 | +€69,229 | +258% |
| Total equity and liabilities | 10/49 | €124,733 | €174,230 | +€49,497 | +39.7% |
| Equity | 10/15 | €32,969 | €80,097 | +€47,128 | +143% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,969 | €75,097 | +€47,128 | +169% |
| Amounts payable | 17/49 | €91,764 | €94,133 | +€2,369 | +2.6% |
| Amounts payable within one year | 42/48 | €91,764 | €94,133 | +€2,369 | +2.6% |
| Trade debts | 44 | €3,569 | €4,883 | +€1,314 | +36.8% |
| Suppliers | 440/4 | €3,569 | €4,883 | +€1,314 | +36.8% |
| Taxes, remuneration and social security | 45 | €26,619 | €30,248 | +€3,630 | +13.6% |
| Taxes | 450/3 | €26,619 | €30,248 | +€3,630 | +13.6% |
| Other amounts payable | 47/48 | €61,577 | €59,002 | -€2,575 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €883 | +€442 | +100% |
| Other operating charges | 640/8 | €35 | €863 | +€828 | +2,367% |
| Gross operating margin | 9900 | €46,764 | €65,557 | +€18,793 | +40.2% |
| Operating profit (loss) | 9901 | €46,289 | €63,811 | +€17,522 | +37.9% |
| Financial income | 75/76B | - | €860 | +€860 | |
| Recurring financial income | 75 | - | €860 | +€860 | |
| Financial charges | 65/66B | €3,154 | €3,896 | +€742 | +23.5% |
| Recurring financial charges | 65 | €3,154 | €3,896 | +€742 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €43,134 | €60,775 | +€17,640 | +40.9% |
| Income taxes | 67/77 | €8,885 | €13,646 | +€4,761 | +53.6% |
| Profit (loss) for the period | 9904 | €34,249 | €47,128 | +€12,879 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,249 | €47,128 | +€12,879 | +37.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.