DennICT: what changed
Two fiscal 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.
DennICT
Largest movements
- Cash +€16,952
up €16,952 (+31.1%), from €54,504 to €71,456
mainly Net result for the year (+€27,740) and Other debts (+€21,950)
- Deferred charges and accrued income -€3,009
down €3,009 (-100.0%), from €3,009 to €0
- Tangible fixed assets +€1,982
up €1,982 (+38.1%), from €5,202 to €7,185
of which Plant, machinery and equipment: +€2,663
- Other debts +€21,950
up €21,950 (+45.1%), from €48,716 to €70,666
- Trade debts -€5,472
down €5,472 (-91.6%), from €5,972 to €500
- Tax, wage and social debts -€986
down €986 (-29.0%), from €3,400 to €2,414
- Gross operating margin -€22,284
down €22,284 (-36.5%), from €61,097 to €38,812
- Taxes -€3,983
down €3,983 (-32.9%), from €12,121 to €8,138
- Depreciation +€943
up €943 (+61.7%), from €1,528 to €2,470
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 | €77,026 | €92,130 | +€15,104 | +19.6% |
| Fixed assets | 21/28 | €5,202 | €7,185 | +€1,982 | +38.1% |
| Tangible fixed assets | 22/27 | €5,202 | €7,185 | +€1,982 | +38.1% |
| Plant, machinery and equipment | 23 | €3,569 | €6,231 | +€2,663 | +74.6% |
| Furniture and vehicles | 24 | €1,269 | €953 | -€315 | -24.9% |
| Other tangible fixed assets | 26 | €365 | €0 | -€365 | -100.0% |
| Current assets | 29/58 | €71,823 | €84,945 | +€13,122 | +18.3% |
| Amounts receivable within one year | 40/41 | €14,310 | €13,489 | -€821 | -5.7% |
| Trade receivables | 40 | €14,255 | €12,466 | -€1,788 | -12.5% |
| Other amounts receivable | 41 | €55 | €1,023 | +€968 | +1750.8% |
| Cash at bank and in hand | 54/58 | €54,504 | €71,456 | +€16,952 | +31.1% |
| Deferred charges and accrued income | 490/1 | €3,009 | €0 | -€3,009 | -100.0% |
| Total equity and liabilities | 10/49 | €77,026 | €92,130 | +€15,104 | +19.6% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,476 | €73,580 | +€15,104 | +25.8% |
| Amounts payable within one year | 42/48 | €58,088 | €73,580 | +€15,491 | +26.7% |
| Trade debts | 44 | €5,972 | €500 | -€5,472 | -91.6% |
| Suppliers | 440/4 | €5,972 | €500 | -€5,472 | -91.6% |
| Taxes, remuneration and social security | 45 | €3,400 | €2,414 | -€986 | -29.0% |
| Taxes | 450/3 | €3,400 | €2,414 | -€986 | -29.0% |
| Other amounts payable | 47/48 | €48,716 | €70,666 | +€21,950 | +45.1% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Non-recurring operating income | 76A | €9,144 | €0 | -€9,144 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,528 | €2,470 | +€943 | +61.7% |
| Other operating charges | 640/8 | €603 | €540 | -€63 | -10.4% |
| Gross operating margin | 9900 | €61,097 | €38,812 | -€22,284 | -36.5% |
| Operating profit (loss) | 9901 | €58,966 | €35,802 | -€23,164 | -39.3% |
| Financial income | 75/76B | €0 | €86 | +€86 | +857400.0% |
| Recurring financial income | 75 | €0 | €86 | +€86 | +857400.0% |
| Financial charges | 65/66B | €184 | €10 | -€174 | -94.6% |
| Recurring financial charges | 65 | €184 | €10 | -€174 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €58,782 | €35,878 | -€22,904 | -39.0% |
| Income taxes | 67/77 | €12,121 | €8,138 | -€3,983 | -32.9% |
| Profit (loss) for the period | 9904 | €46,661 | €27,740 | -€18,921 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,661 | €27,740 | -€18,921 | -40.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.