DENKI Consulting: 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.
DENKI Consulting
Largest movements
- Cash +€57,606
up €57,606 (+21.6%), from €266,446 to €324,053
mainly Net result for the year (+€80,255) and Other debts (+€63,239)
- Tangible fixed assets -€3,680
down €3,680 (-37.4%), from €9,843 to €6,162
of which Furniture and vehicles: -€4,956
- Other debts +€63,239
up €63,239 (+42.8%), from €147,829 to €211,069
- Tax, wage and social debts -€8,399
down €8,399 (-40.2%), from €20,878 to €12,480
of which Taxes: -€5,049
- Gross operating margin +€22,329
up €22,329 (+25.7%), from €86,835 to €109,164
- Taxes +€4,394
up €4,394 (+26.5%), from €16,561 to €20,955
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 | €311,589 | €365,183 | +€53,594 | +17.2% |
| Fixed assets | 21/28 | €9,843 | €6,162 | -€3,680 | -37.4% |
| Tangible fixed assets | 22/27 | €9,843 | €6,162 | -€3,680 | -37.4% |
| Plant, machinery and equipment | 23 | €1,258 | €2,534 | +€1,276 | +101% |
| Furniture and vehicles | 24 | €8,585 | €3,628 | -€4,956 | -57.7% |
| Current assets | 29/58 | €301,746 | €359,021 | +€57,275 | +19.0% |
| Amounts receivable within one year | 40/41 | €34,590 | €34,149 | -€441 | -1.3% |
| Trade receivables | 40 | €33,651 | €33,210 | -€441 | -1.3% |
| Other amounts receivable | 41 | €939 | €939 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €266,446 | €324,053 | +€57,606 | +21.6% |
| Deferred charges and accrued income | 490/1 | €710 | €819 | +€109 | +15.4% |
| Total equity and liabilities | 10/49 | €311,589 | €365,183 | +€53,594 | +17.2% |
| Equity | 10/15 | €141,433 | €139,030 | -€2,403 | -1.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €136,430 | €134,030 | -€2,400 | -1.8% |
| Distributable reserves | 133 | €136,430 | €134,030 | -€2,400 | -1.8% |
| Profit (loss) carried forward | 14 | €3 | €0 | -€3 | -100% |
| Amounts payable | 17/49 | €170,156 | €226,153 | +€55,997 | +32.9% |
| Amounts payable within one year | 42/48 | €169,955 | €226,153 | +€56,198 | +33.1% |
| Trade debts | 44 | €1,247 | €2,605 | +€1,357 | +109% |
| Suppliers | 440/4 | €1,247 | €2,605 | +€1,357 | +109% |
| Taxes, remuneration and social security | 45 | €20,878 | €12,480 | -€8,399 | -40.2% |
| Taxes | 450/3 | €17,529 | €12,480 | -€5,049 | -28.8% |
| Remuneration and social security | 454/9 | €3,350 | €0 | -€3,350 | -100% |
| Other amounts payable | 47/48 | €147,829 | €211,069 | +€63,239 | +42.8% |
| Accrued charges and deferred income | 492/3 | €202 | €0 | -€202 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,599 | €5,379 | +€780 | +17.0% |
| Other operating charges | 640/8 | €733 | €1,771 | +€1,038 | +142% |
| Gross operating margin | 9900 | €86,835 | €109,164 | +€22,329 | +25.7% |
| Operating profit (loss) | 9901 | €81,502 | €102,014 | +€20,511 | +25.2% |
| Financial income | 75/76B | €1 | €18 | +€17 | +2,150% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +2,150% |
| Financial charges | 65/66B | €873 | €822 | -€52 | -5.9% |
| Recurring financial charges | 65 | €873 | €822 | -€52 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €80,630 | €101,210 | +€20,580 | +25.5% |
| Income taxes | 67/77 | €16,561 | €20,955 | +€4,394 | +26.5% |
| Profit (loss) for the period | 9904 | €64,069 | €80,255 | +€16,186 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,069 | €80,255 | +€16,186 | +25.3% |
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 15 October 2026 via checked.be.