DENKTANK: 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.
DENKTANK
Largest movements
- Tangible fixed assets +€15,558
up €15,558 (+442.2%), from €3,518 to €19,076
of which Plant, machinery and equipment: +€17,008
- Cash +€3,895
up €3,895 (+573.8%), from €679 to €4,574
mainly Other debts (+€11,138) and Net result for the year (+€5,787)
- Receivables within one year +€659
up €659 (+5.5%), from €12,060 to €12,719
of which Other amounts receivable: +€659
- Other debts +€11,138
up €11,138 (+110.8%), from €10,050 to €21,188
- Reserves +€5,787
new in 2025: €5,787
- Tax, wage and social debts +€2,036
up €2,036 (+4803.3%), from €42 to €2,078
- Trade debts +€1,151
up €1,151, from €0 to €1,151
- Gross operating margin +€7,274
up €7,274 (+217.2%), from €3,348 to €10,623
- Depreciation +€1,910
up €1,910 (+229.6%), from €832 to €2,742
- Other operating charges -€1,613
down €1,613 (-76.7%), from €2,103 to €490
- Taxes +€1,404
up €1,404 (+3313.5%), from €42 to €1,447
- Financial charges -€125
down €125 (-44.3%), from €282 to €157
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.
Cash bridge derived
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 | €16,257 | €36,369 | +€20,112 | +123.7% |
| Fixed assets | 21/28 | €3,518 | €19,076 | +€15,558 | +442.2% |
| Tangible fixed assets | 22/27 | €3,518 | €19,076 | +€15,558 | +442.2% |
| Plant, machinery and equipment | 23 | - | €17,008 | +€17,008 | |
| Furniture and vehicles | 24 | €3,518 | €2,068 | -€1,450 | -41.2% |
| Current assets | 29/58 | €12,739 | €17,293 | +€4,554 | +35.7% |
| Amounts receivable within one year | 40/41 | €12,060 | €12,719 | +€659 | +5.5% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,060 | €2,719 | +€659 | +32.0% |
| Cash at bank and in hand | 54/58 | €679 | €4,574 | +€3,895 | +573.8% |
| Total equity and liabilities | 10/49 | €16,257 | €36,369 | +€20,112 | +123.7% |
| Equity | 10/15 | €6,165 | €11,951 | +€5,787 | +93.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €5,787 | +€5,787 | |
| Distributable reserves | 133 | - | €5,787 | +€5,787 | |
| Profit (loss) carried forward | 14 | €165 | €165 | = | 0.0% |
| Amounts payable | 17/49 | €10,092 | €24,418 | +€14,325 | +141.9% |
| Amounts payable within one year | 42/48 | €10,092 | €24,418 | +€14,325 | +141.9% |
| Trade debts | 44 | €0 | €1,151 | +€1,151 | |
| Suppliers | 440/4 | €0 | €1,151 | +€1,151 | |
| Taxes, remuneration and social security | 45 | €42 | €2,078 | +€2,036 | +4803.3% |
| Taxes | 450/3 | €42 | €2,078 | +€2,036 | +4803.3% |
| Other amounts payable | 47/48 | €10,050 | €21,188 | +€11,138 | +110.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832 | €2,742 | +€1,910 | +229.6% |
| Other operating charges | 640/8 | €2,103 | €490 | -€1,613 | -76.7% |
| Gross operating margin | 9900 | €3,348 | €10,623 | +€7,274 | +217.2% |
| Operating profit (loss) | 9901 | €413 | €7,390 | +€6,977 | +1687.4% |
| Financial charges | 65/66B | €282 | €157 | -€125 | -44.3% |
| Recurring financial charges | 65 | €282 | €157 | -€125 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €132 | €7,233 | +€7,101 | +5383.1% |
| Income taxes | 67/77 | €42 | €1,447 | +€1,404 | +3313.5% |
| Profit (loss) for the period | 9904 | €90 | €5,787 | +€5,697 | +6362.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90 | €5,787 | +€5,697 | +6362.6% |
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 10 October 2026 via checked.be.