DENNEBOS: 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.
What changed
DENNEBOS
NACE 56.111, Full-service restaurants
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€7,060
2023 · -€10,111+€3,051
Equity
€130,841
2023 · €137,900-€7,059
Cash
€1,734
2023 · €2,935-€1,201
Balance sheet total
€345,188
2023 · €353,957-€8,769
Largest movements
Assets
- Tangible fixed assets -€10,668
down €10,668 (-3.2%), from €329,771 to €319,103
of which Land and buildings: -€9,668
Equity and liabilities
- Trade debts +€9,869
up €9,869 (+24,351%), from €41 to €9,910
- Debts after one year -€9,705
down €9,705 (-6.0%), from €160,437 to €150,732
- Reserves -€5,254
down €5,254 (-4.1%), from €128,511 to €123,257
of which Tax-exempt reserves: -€5,254
Income statement
- Services and other goods +€19,891
new in 2024: €19,891
- Turnover -€10,450
down €10,450 (-28.3%), from €36,950 to €26,500
- Gross operating margin -€7,964
no longer reported in 2024 (was €7,964)
- Financial charges -€2,405
down €2,405 (-36.9%), from €6,510 to €4,105
- Other operating charges -€1,624
down €1,624 (-64.4%), from €2,520 to €896
From the 2023 result to the 2024 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.
Result 2023
-€10,111
Turnover
-€10,450
Services and other goods
-€19,891
Depreciation
+€1,350
Other operating charges
+€1,624
Other operating items
+€28,986
Financial income
-€12
Financial charges
+€2,405
Taxes
+€1,040
Deferred taxes and other
-€2,000
Result 2024
-€7,060
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€8,311
Investment
+€67
Financing
-€9,578
Cash 2023
€2,935
From operations (derived)
+€8,311
Net result for the year
-€7,060
Depreciation
+€10,668
Receivables within one year
-€3,167
Provisions
-€2,000
Trade debts
+€9,869
Investment (derived)
+€67
Investment in fixed assets (net)
+€0
Current investments
+€66
Financing
-€9,578
Debts after one year
-€9,705
Current portion of long-term debt
+€126
Contributions, distributions and other
+€1
Cash 2024
€1,734
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,957 | €345,188 | -€8,769 | -2.5% |
| Fixed assets | 21/28 | €329,771 | €319,103 | -€10,668 | -3.2% |
| Tangible fixed assets | 22/27 | €329,771 | €319,103 | -€10,668 | -3.2% |
| Land and buildings | 22 | €328,771 | €319,103 | -€9,668 | -2.9% |
| Furniture and vehicles | 24 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €24,185 | €26,085 | +€1,900 | +7.9% |
| Amounts receivable within one year | 40/41 | €21,185 | €24,351 | +€3,167 | +14.9% |
| Trade receivables | 40 | €509 | €236 | -€273 | -53.6% |
| Other amounts receivable | 41 | €20,676 | €24,115 | +€3,440 | +16.6% |
| Current investments | 50/53 | €66 | - | -€66 | |
| Cash at bank and in hand | 54/58 | €2,935 | €1,734 | -€1,201 | -40.9% |
| Total equity and liabilities | 10/49 | €353,957 | €345,188 | -€8,769 | -2.5% |
| Equity | 10/15 | €137,900 | €130,841 | -€7,059 | -5.1% |
| Contributions | 10/11 | €75,608 | €75,608 | +€0 | 0.0% |
| Capital | 10 | €75,608 | €75,608 | +€0 | 0.0% |
| Issued capital | 100 | €75,608 | €75,608 | +€0 | 0.0% |
| Reserves | 13 | €128,511 | €123,257 | -€5,254 | -4.1% |
| Non-distributable reserves | 130/1 | €6,162 | €6,162 | -€0 | 0.0% |
| Legal reserve | 130 | €6,162 | €6,162 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €120,837 | €115,583 | -€5,254 | -4.3% |
| Distributable reserves | 133 | €1,512 | €1,512 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€66,218 | -€68,024 | -€1,806 | -2.7% |
| Provisions and deferred taxes | 16 | €46,000 | €44,000 | -€2,000 | -4.3% |
| Deferred taxes | 168 | €46,000 | €44,000 | -€2,000 | -4.3% |
| Amounts payable | 17/49 | €170,056 | €170,347 | +€291 | +0.2% |
| Amounts payable after more than one year | 17 | €160,437 | €150,732 | -€9,705 | -6.0% |
| Financial debts | 170/4 | €160,437 | €150,732 | -€9,705 | -6.0% |
| Other loans | 174 | - | €150,732 | +€150,732 | |
| Amounts payable within one year | 42/48 | €9,619 | €19,615 | +€9,996 | +104% |
| Current portion of amounts payable after more than one year | 42 | €9,579 | €9,705 | +€126 | +1.3% |
| Trade debts | 44 | €41 | €9,910 | +€9,869 | +24,351% |
| Suppliers | 440/4 | €41 | €9,910 | +€9,869 | +24,351% |
| Operating income | 70/76A | - | €26,500 | +€26,500 | |
| Turnover | 70 | €36,950 | €26,500 | -€10,450 | -28.3% |
| Operating charges | 60/66A | - | €31,455 | +€31,455 | |
| Goods, raw materials, services and sundry goods | 60/61 | €29,845 | - | -€29,845 | |
| Services and other goods | 61 | - | €19,891 | +€19,891 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,018 | €10,668 | -€1,350 | -11.2% |
| Other operating charges | 640/8 | €2,520 | €896 | -€1,624 | -64.4% |
| Gross operating margin | 9900 | €7,964 | - | -€7,964 | |
| Operating profit (loss) | 9901 | -€6,573 | -€4,955 | +€1,618 | +24.6% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €6,510 | €4,105 | -€2,405 | -36.9% |
| Recurring financial charges | 65 | €6,510 | €4,105 | -€2,405 | -36.9% |
| Debt charges | 650 | - | €4,105 | +€4,105 | |
| Profit (loss) for the period before taxes | 9903 | -€13,071 | -€9,060 | +€4,011 | +30.7% |
| Transfer from deferred taxes | 780 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Income taxes | 67/77 | €1,040 | - | -€1,040 | |
| Profit (loss) for the period | 9904 | -€10,111 | -€7,060 | +€3,051 | +30.2% |
| Transfer from tax-exempt reserves | 789 | €10,508 | €5,254 | -€5,254 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €397 | -€1,806 | -€2,203 |
Source: filed annual accounts (NBB), financial years ended 29 December 2023 and 29 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.