DENNENBOOM: 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.
DENNENBOOM
Largest movements
- Cash +€8,723
up €8,723 (+32.1%), from €27,139 to €35,862
mainly Net result for the year (+€15,548) and Deferred charges and accrued income (+€2,495)
- Receivables within one year +€4,030
up €4,030 (+28.5%), from €14,122 to €18,152
- Tangible fixed assets +€2,868
up €2,868 (+137%), from €2,095 to €4,963
of which Furniture and vehicles: +€2,072
- Deferred charges and accrued income -€2,495
down €2,495 (-41.1%), from €6,063 to €3,568
- Reserves +€14,748
up €14,748 (+57.2%), from €25,795 to €40,542
- Other debts -€3,279
down €3,279 (-39.2%), from €8,362 to €5,083
- Tax, wage and social debts +€1,212
up €1,212 (+11.7%), from €10,325 to €11,537
- Gross operating margin +€12,644
up €12,644 (+86.6%), from €14,601 to €27,245
- Taxes +€2,162
up €2,162 (+49.5%), from €4,370 to €6,532
- Depreciation +€1,176
up €1,176 (+109%), from €1,076 to €2,252
- Other operating charges +€508
up €508 (+164%), from €309 to €818
- Staff costs +€416
up €416 (+27.2%), from €1,526 to €1,942
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 | €50,628 | €63,755 | +€13,126 | +25.9% |
| Fixed assets | 21/28 | €3,305 | €6,173 | +€2,868 | +86.8% |
| Tangible fixed assets | 22/27 | €2,095 | €4,963 | +€2,868 | +137% |
| Plant, machinery and equipment | 23 | - | €796 | +€796 | |
| Furniture and vehicles | 24 | €2,095 | €4,167 | +€2,072 | +98.9% |
| Financial fixed assets | 28 | €1,210 | €1,210 | = | 0.0% |
| Current assets | 29/58 | €47,323 | €57,582 | +€10,258 | +21.7% |
| Amounts receivable within one year | 40/41 | €14,122 | €18,152 | +€4,030 | +28.5% |
| Trade receivables | 40 | €14,122 | €18,152 | +€4,030 | +28.5% |
| Cash at bank and in hand | 54/58 | €27,139 | €35,862 | +€8,723 | +32.1% |
| Deferred charges and accrued income | 490/1 | €6,063 | €3,568 | -€2,495 | -41.1% |
| Total equity and liabilities | 10/49 | €50,628 | €63,755 | +€13,126 | +25.9% |
| Equity | 10/15 | €26,795 | €41,542 | +€14,748 | +55.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,795 | €40,542 | +€14,748 | +57.2% |
| Distributable reserves | 133 | €25,795 | €40,542 | +€14,748 | +57.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,834 | €22,212 | -€1,621 | -6.8% |
| Amounts payable within one year | 42/48 | €23,834 | €22,212 | -€1,621 | -6.8% |
| Trade debts | 44 | €5,146 | €5,592 | +€446 | +8.7% |
| Suppliers | 440/4 | €5,146 | €5,592 | +€446 | +8.7% |
| Taxes, remuneration and social security | 45 | €10,325 | €11,537 | +€1,212 | +11.7% |
| Taxes | 450/3 | €10,325 | €11,537 | +€1,212 | +11.7% |
| Other amounts payable | 47/48 | €8,362 | €5,083 | -€3,279 | -39.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,526 | €1,942 | +€416 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,076 | €2,252 | +€1,176 | +109% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €309 | €818 | +€508 | +164% |
| Gross operating margin | 9900 | €14,601 | €27,245 | +€12,644 | +86.6% |
| Operating profit (loss) | 9901 | €11,690 | €22,233 | +€10,543 | +90.2% |
| Financial income | 75/76B | €1 | €29 | +€28 | +2,750% |
| Recurring financial income | 75 | €1 | €29 | +€28 | +2,750% |
| Financial charges | 65/66B | €69 | €182 | +€113 | +164% |
| Recurring financial charges | 65 | €69 | €182 | +€113 | +164% |
| Profit (loss) for the period before taxes | 9903 | €11,622 | €22,080 | +€10,458 | +90.0% |
| Income taxes | 67/77 | €4,370 | €6,532 | +€2,162 | +49.5% |
| Profit (loss) for the period | 9904 | €7,252 | €15,548 | +€8,296 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €7,252 | €15,548 | +€8,296 | +114% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.