DENNIS MACHINE SERVICE: what changed
DENNIS MACHINE SERVICE
Largest movements
- Receivables within one year -€92,179
down €92,179 (-41.6%), from €221,563 to €129,384
of which Other amounts receivable: -€57,556
- Stocks and contracts -€38,200
down €38,200 (-58.6%), from €65,200 to €27,000
- Cash +€37,230
up €37,230 (+82.0%), from €45,411 to €82,640
mainly Receivables within one year (+€92,179) and Stocks and contracts (+€38,200)
- Deferred charges and accrued income +€20,654
up €20,654 (+465%), from €4,446 to €25,100
- Tangible fixed assets -€9,631
down €9,631 (-33.8%), from €28,469 to €18,838
of which Furniture and vehicles: -€7,637
- Accrued charges and deferred income -€49,023
down €49,023 (-73.2%), from €66,969 to €17,946
- Other debts -€35,000
down €35,000 (-61.3%), from €57,056 to €22,056
- Reserves +€10,498
up €10,498 (+2.8%), from €371,892 to €382,390
- Current portion of long-term debt -€8,445
down €8,445 (-100%), from €8,445 to €0
- Tax, wage and social debts +€7,414
up €7,414 (+1,680%), from €441 to €7,856
- Taxes +€22,531
up €22,531 (+8,095%), from €278 to €22,809
- Financial charges +€5,188
up €5,188 (+156%), from €3,329 to €8,517
- Staff costs -€4,087
down €4,087 (-100%), from €4,087 to €0
- Depreciation -€3,530
down €3,530 (-21.5%), from €16,425 to €12,895
- Financial income -€2,642
down €2,642 (-96.2%), from €2,746 to €104
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €365,789 | €283,663 | -€82,126 | -22.5% |
| Fixed assets | 21/28 | €29,169 | €19,538 | -€9,631 | -33.0% |
| Tangible fixed assets | 22/27 | €28,469 | €18,838 | -€9,631 | -33.8% |
| Land and buildings | 22 | €1,326 | €663 | -€663 | -50.0% |
| Plant, machinery and equipment | 23 | €18,907 | €17,576 | -€1,331 | -7.0% |
| Furniture and vehicles | 24 | €8,235 | €598 | -€7,637 | -92.7% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €336,620 | €264,125 | -€72,495 | -21.5% |
| Stocks and contracts in progress | 3 | €65,200 | €27,000 | -€38,200 | -58.6% |
| Stocks | 30/36 | €65,200 | €27,000 | -€38,200 | -58.6% |
| Amounts receivable within one year | 40/41 | €221,563 | €129,384 | -€92,179 | -41.6% |
| Trade receivables | 40 | €72,880 | €38,257 | -€34,622 | -47.5% |
| Other amounts receivable | 41 | €148,684 | €91,127 | -€57,556 | -38.7% |
| Cash at bank and in hand | 54/58 | €45,411 | €82,640 | +€37,230 | +82.0% |
| Deferred charges and accrued income | 490/1 | €4,446 | €25,100 | +€20,654 | +465% |
| Total equity and liabilities | 10/49 | €365,789 | €283,663 | -€82,126 | -22.5% |
| Equity | 10/15 | €196,108 | €206,606 | +€10,498 | +5.4% |
| Reserves | 13 | €371,892 | €382,390 | +€10,498 | +2.8% |
| Distributable reserves | 133 | €371,892 | €382,390 | +€10,498 | +2.8% |
| Profit (loss) carried forward | 14 | -€175,784 | -€175,784 | = | 0.0% |
| Amounts payable | 17/49 | €169,681 | €77,057 | -€92,624 | -54.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €102,712 | €59,111 | -€43,601 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €8,445 | €0 | -€8,445 | -100% |
| Trade debts | 44 | €35,571 | €29,067 | -€6,504 | -18.3% |
| Suppliers | 440/4 | €35,571 | €29,067 | -€6,504 | -18.3% |
| Advances received on contracts in progress | 46 | €1,199 | €133 | -€1,067 | -89.0% |
| Taxes, remuneration and social security | 45 | €441 | €7,856 | +€7,414 | +1,680% |
| Taxes | 450/3 | €441 | €7,856 | +€7,414 | +1,680% |
| Other amounts payable | 47/48 | €57,056 | €22,056 | -€35,000 | -61.3% |
| Accrued charges and deferred income | 492/3 | €66,969 | €17,946 | -€49,023 | -73.2% |
| Remuneration, social security and pensions | 62 | €4,087 | €0 | -€4,087 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,425 | €12,895 | -€3,530 | -21.5% |
| Other operating charges | 640/8 | €1,121 | €1,167 | +€46 | +4.1% |
| Gross operating margin | 9900 | €67,987 | €65,782 | -€2,205 | -3.2% |
| Operating profit (loss) | 9901 | €46,355 | €51,720 | +€5,366 | +11.6% |
| Financial income | 75/76B | €2,746 | €104 | -€2,642 | -96.2% |
| Recurring financial income | 75 | €2,746 | €104 | -€2,642 | -96.2% |
| Financial charges | 65/66B | €3,329 | €8,517 | +€5,188 | +156% |
| Recurring financial charges | 65 | €3,329 | €8,517 | +€5,188 | +156% |
| Profit (loss) for the period before taxes | 9903 | €45,772 | €43,307 | -€2,465 | -5.4% |
| Income taxes | 67/77 | €278 | €22,809 | +€22,531 | +8,095% |
| Profit (loss) for the period | 9904 | €45,494 | €20,498 | -€24,995 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,494 | €20,498 | -€24,995 | -54.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.