DENK FREELANCE: 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.
DENK FREELANCE
Largest movements
- Receivables within one year +€63,890
up €63,890 (+89.6%), from €71,290 to €135,179
of which Other amounts receivable: +€88,138
- Deferred charges and accrued income +€5,048
up €5,048 (+18,469%), from €27 to €5,075
- Reserves +€32,604
up €32,604 (+95.4%), from €34,185 to €66,788
of which Distributable reserves: +€32,604
- Tax, wage and social debts +€16,646
up €16,646 (+232%), from €7,186 to €23,832
- Short-term financial debts +€15,044
new in 2025: €15,044
- Accrued charges and deferred income +€3,887
up €3,887 (+38.8%), from €10,012 to €13,899
- Gross operating margin +€23,549
up €23,549 (+84.6%), from €27,833 to €51,382
- Taxes +€12,595
up €12,595 (+207%), from €6,078 to €18,673
- Financial income +€4,067
up €4,067 (+387%), from €1,052 to €5,119
- Depreciation -€3,507
down €3,507 (-100%), from €3,507 to €0
- Financial charges +€1,298
up €1,298 (+50.7%), from €2,559 to €3,858
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 | €71,403 | €140,373 | +€68,970 | +96.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €71,403 | €140,373 | +€68,970 | +96.6% |
| Amounts receivable within one year | 40/41 | €71,290 | €135,179 | +€63,890 | +89.6% |
| Trade receivables | 40 | €24,248 | €0 | -€24,248 | -100% |
| Other amounts receivable | 41 | €47,042 | €135,179 | +€88,138 | +187% |
| Cash at bank and in hand | 54/58 | €86 | €119 | +€33 | +38.0% |
| Deferred charges and accrued income | 490/1 | €27 | €5,075 | +€5,048 | +18,469% |
| Total equity and liabilities | 10/49 | €71,403 | €140,373 | +€68,970 | +96.6% |
| Equity | 10/15 | €52,785 | €85,388 | +€32,604 | +61.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,185 | €66,788 | +€32,604 | +95.4% |
| 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 | €32,325 | €64,928 | +€32,604 | +101% |
| Amounts payable | 17/49 | €18,619 | €54,985 | +€36,366 | +195% |
| Amounts payable within one year | 42/48 | €8,607 | €41,086 | +€32,479 | +377% |
| Financial debts | 43 | - | €15,044 | +€15,044 | |
| Credit institutions | 430/8 | - | €15,044 | +€15,044 | |
| Trade debts | 44 | €27 | €996 | +€969 | +3,558% |
| Suppliers | 440/4 | €27 | €996 | +€969 | +3,558% |
| Advances received on contracts in progress | 46 | €286 | €0 | -€286 | -100% |
| Taxes, remuneration and social security | 45 | €7,186 | €23,832 | +€16,646 | +232% |
| Taxes | 450/3 | €7,186 | €23,832 | +€16,646 | +232% |
| Other amounts payable | 47/48 | €1,107 | €1,215 | +€107 | +9.7% |
| Accrued charges and deferred income | 492/3 | €10,012 | €13,899 | +€3,887 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,507 | €0 | -€3,507 | -100% |
| Other operating charges | 640/8 | €513 | €1,367 | +€853 | +166% |
| Gross operating margin | 9900 | €27,833 | €51,382 | +€23,549 | +84.6% |
| Operating profit (loss) | 9901 | €23,813 | €50,015 | +€26,202 | +110% |
| Financial income | 75/76B | €1,052 | €5,119 | +€4,067 | +387% |
| Recurring financial income | 75 | €1,052 | €5,119 | +€4,067 | +387% |
| Financial charges | 65/66B | €2,559 | €3,858 | +€1,298 | +50.7% |
| Recurring financial charges | 65 | €2,559 | €3,858 | +€1,298 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €22,305 | €51,277 | +€28,971 | +130% |
| Income taxes | 67/77 | €6,078 | €18,673 | +€12,595 | +207% |
| Profit (loss) for the period | 9904 | €16,227 | €32,604 | +€16,376 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €16,227 | €32,604 | +€16,376 | +101% |
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 19 October 2026 via checked.be.