DENIZ CONCEPT: 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.
DENIZ CONCEPT
Largest movements
- Cash +€8,864
up €8,864 (+481%), from €1,841 to €10,705
mainly Net result for the year (+€8,174) and Depreciation (+€2,502)
- Tangible fixed assets -€2,502
down €2,502 (-30.4%), from €8,235 to €5,733
- Profit (loss) carried forward +€8,174
up €8,174 (+7.4%), from €109,779 to €117,953
- Trade debts -€1,460
down €1,460 (-35.4%), from €4,130 to €2,669
- Gross operating margin +€3,376
up €3,376 (+22.8%), from €14,827 to €18,203
- Taxes +€1,136
up €1,136 (+29.5%), from €3,849 to €4,985
- Depreciation -€656
down €656 (-20.8%), from €3,158 to €2,502
- Other operating charges -€253
down €253 (-10.7%), from €2,370 to €2,118
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,868 | €122,582 | +€6,714 | +5.8% |
| Fixed assets | 21/28 | €8,235 | €5,733 | -€2,502 | -30.4% |
| Tangible fixed assets | 22/27 | €8,235 | €5,733 | -€2,502 | -30.4% |
| Furniture and vehicles | 24 | €8,235 | €5,733 | -€2,502 | -30.4% |
| Current assets | 29/58 | €107,633 | €116,849 | +€9,216 | +8.6% |
| Amounts receivable within one year | 40/41 | €98,066 | €98,419 | +€352 | +0.4% |
| Trade receivables | 40 | €56,523 | €59,611 | +€3,088 | +5.5% |
| Other amounts receivable | 41 | €41,543 | €38,808 | -€2,736 | -6.6% |
| Cash at bank and in hand | 54/58 | €1,841 | €10,705 | +€8,864 | +481% |
| Deferred charges and accrued income | 490/1 | €7,725 | €7,725 | = | 0.0% |
| Total equity and liabilities | 10/49 | €115,868 | €122,582 | +€6,714 | +5.8% |
| Equity | 10/15 | €111,739 | €119,913 | +€8,174 | +7.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,779 | €117,953 | +€8,174 | +7.4% |
| Amounts payable | 17/49 | €4,130 | €2,669 | -€1,460 | -35.4% |
| Amounts payable within one year | 42/48 | €4,130 | €2,669 | -€1,460 | -35.4% |
| Trade debts | 44 | €4,130 | €2,669 | -€1,460 | -35.4% |
| Suppliers | 440/4 | €4,130 | €2,669 | -€1,460 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,158 | €2,502 | -€656 | -20.8% |
| Other operating charges | 640/8 | €2,370 | €2,118 | -€253 | -10.7% |
| Gross operating margin | 9900 | €14,827 | €18,203 | +€3,376 | +22.8% |
| Operating profit (loss) | 9901 | €9,298 | €13,583 | +€4,285 | +46.1% |
| Financial income | 75/76B | €1 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €320 | €425 | +€104 | +32.6% |
| Recurring financial charges | 65 | €320 | €425 | +€104 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €8,979 | €13,159 | +€4,180 | +46.6% |
| Income taxes | 67/77 | €3,849 | €4,985 | +€1,136 | +29.5% |
| Profit (loss) for the period | 9904 | €5,130 | €8,174 | +€3,044 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,130 | €8,174 | +€3,044 | +59.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.