DENIZIAK BVBA: 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.
DENIZIAK BVBA
Largest movements
- Receivables within one year +€16,312
up €16,312 (+84.2%), from €19,365 to €35,677
of which Trade receivables: +€12,965
- Tangible fixed assets -€4,407
down €4,407 (-31.5%), from €14,001 to €9,594
of which Furniture and vehicles: -€3,103
- Other debts +€5,396
new in 2025: €5,396
- Trade debts +€3,863
up €3,863 (+598%), from €646 to €4,509
- Reserves +€2,271
up €2,271 (+6.3%), from €35,946 to €38,217
of which Distributable reserves: +€2,271
- Gross operating margin -€9,998
down €9,998 (-50.1%), from €19,967 to €9,969
- Depreciation +€1,493
up €1,493 (+40.9%), from €3,648 to €5,141
- Other operating charges -€1,068
down €1,068 (-90.4%), from €1,182 to €114
- Taxes +€911
up €911 (+67.3%), from €1,354 to €2,265
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 | €43,526 | €55,564 | +€12,038 | +27.7% |
| Fixed assets | 21/28 | €14,251 | €9,844 | -€4,407 | -30.9% |
| Tangible fixed assets | 22/27 | €14,001 | €9,594 | -€4,407 | -31.5% |
| Plant, machinery and equipment | 23 | €1,304 | €0 | -€1,304 | -100% |
| Furniture and vehicles | 24 | €12,697 | €9,594 | -€3,103 | -24.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €29,276 | €45,721 | +€16,445 | +56.2% |
| Amounts receivable within one year | 40/41 | €19,365 | €35,677 | +€16,312 | +84.2% |
| Trade receivables | 40 | €15,000 | €27,965 | +€12,965 | +86.4% |
| Other amounts receivable | 41 | €4,365 | €7,713 | +€3,347 | +76.7% |
| Cash at bank and in hand | 54/58 | €8,997 | €9,219 | +€222 | +2.5% |
| Deferred charges and accrued income | 490/1 | €913 | €824 | -€89 | -9.8% |
| Total equity and liabilities | 10/49 | €43,526 | €55,564 | +€12,038 | +27.7% |
| Equity | 10/15 | €42,146 | €44,417 | +€2,271 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,946 | €38,217 | +€2,271 | +6.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,086 | €36,357 | +€2,271 | +6.7% |
| Amounts payable | 17/49 | €1,380 | €11,148 | +€9,767 | +708% |
| Amounts payable within one year | 42/48 | €1,380 | €11,148 | +€9,767 | +708% |
| Trade debts | 44 | €646 | €4,509 | +€3,863 | +598% |
| Suppliers | 440/4 | €646 | €4,509 | +€3,863 | +598% |
| Taxes, remuneration and social security | 45 | €735 | €1,243 | +€508 | +69.2% |
| Taxes | 450/3 | €735 | €1,243 | +€508 | +69.2% |
| Other amounts payable | 47/48 | - | €5,396 | +€5,396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,648 | €5,141 | +€1,493 | +40.9% |
| Other operating charges | 640/8 | €1,182 | €114 | -€1,068 | -90.4% |
| Gross operating margin | 9900 | €19,967 | €9,969 | -€9,998 | -50.1% |
| Operating profit (loss) | 9901 | €15,138 | €4,714 | -€10,423 | -68.9% |
| Financial charges | 65/66B | €161 | €179 | +€18 | +11.1% |
| Recurring financial charges | 65 | €161 | €179 | +€18 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €14,977 | €4,535 | -€10,441 | -69.7% |
| Income taxes | 67/77 | €1,354 | €2,265 | +€911 | +67.3% |
| Profit (loss) for the period | 9904 | €13,623 | €2,271 | -€11,352 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,623 | €2,271 | -€11,352 | -83.3% |
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 26 October 2026 via checked.be.