Dennys Services: 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.
Dennys Services
Largest movements
- Receivables within one year +€186,848
up €186,848 (+98.2%), from €190,365 to €377,212
of which Trade receivables: +€183,861
- Deferred charges and accrued income -€41,700
no longer reported in 2025 (was €41,700)
- Cash +€4,793
up €4,793 (+171.6%), from €2,794 to €7,587
mainly Trade debts (+€160,046) and Deferred charges and accrued income (+€41,700)
- Trade debts +€160,046
up €160,046 (+126.0%), from €127,037 to €287,083
of which Bills of exchange payable: +€151,723
- Other debts -€30,000
down €30,000 (-72.3%), from €41,522 to €11,522
- Tax, wage and social debts +€14,422
up €14,422 (+226.1%), from €6,378 to €20,800
- Profit (loss) carried forward +€7,723
up €7,723 (+14.9%), from €51,962 to €59,685
- Turnover +€295,602
up €295,602 (+147.1%), from €201,006 to €496,609
- Purchases and services +€291,535
up €291,535 (+149.4%), from €195,182 to €486,718
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 | €234,958 | €387,150 | +€152,191 | +64.8% |
| Fixed assets | 21/28 | €100 | €2,350 | +€2,250 | +2250.2% |
| Tangible fixed assets | 22/27 | - | €2,250 | +€2,250 | |
| Furniture and vehicles | 24 | - | €2,250 | +€2,250 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €234,858 | €384,800 | +€149,941 | +63.8% |
| Amounts receivable within one year | 40/41 | €190,365 | €377,212 | +€186,848 | +98.2% |
| Trade receivables | 40 | €188,753 | €372,614 | +€183,861 | +97.4% |
| Other amounts receivable | 41 | €1,612 | €4,598 | +€2,987 | +185.3% |
| Cash at bank and in hand | 54/58 | €2,794 | €7,587 | +€4,793 | +171.6% |
| Deferred charges and accrued income | 490/1 | €41,700 | - | -€41,700 | |
| Total equity and liabilities | 10/49 | €234,958 | €387,150 | +€152,191 | +64.8% |
| Equity | 10/15 | €60,022 | €67,745 | +€7,723 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €51,962 | €59,685 | +€7,723 | +14.9% |
| Amounts payable | 17/49 | €174,937 | €319,405 | +€144,468 | +82.6% |
| Amounts payable within one year | 42/48 | €174,937 | €319,405 | +€144,468 | +82.6% |
| Trade debts | 44 | €127,037 | €287,083 | +€160,046 | +126.0% |
| Suppliers | 440/4 | €11,036 | €19,359 | +€8,323 | +75.4% |
| Bills of exchange payable | 441 | €116,001 | €267,724 | +€151,723 | +130.8% |
| Taxes, remuneration and social security | 45 | €6,378 | €20,800 | +€14,422 | +226.1% |
| Taxes | 450/3 | €6,378 | €20,800 | +€14,422 | +226.1% |
| Other amounts payable | 47/48 | €41,522 | €11,522 | -€30,000 | -72.3% |
| Turnover | 70 | €201,006 | €496,609 | +€295,602 | +147.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €195,182 | €486,718 | +€291,535 | +149.4% |
| Remuneration, social security and pensions | 62 | €2,108 | €1,519 | -€589 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €1,624 | +€1,443 | +799.7% |
| Other operating charges | 640/8 | €5,398 | €996 | -€4,402 | -81.5% |
| Gross operating margin | 9900 | €21,101 | €19,731 | -€1,369 | -6.5% |
| Operating profit (loss) | 9901 | €13,414 | €15,592 | +€2,178 | +16.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,101 | €511 | -€589 | -53.5% |
| Recurring financial charges | 65 | €1,101 | €511 | -€589 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €12,313 | €15,080 | +€2,767 | +22.5% |
| Income taxes | 67/77 | €5,775 | €7,357 | +€1,582 | +27.4% |
| Profit (loss) for the period | 9904 | €6,538 | €7,723 | +€1,185 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,538 | €7,723 | +€1,185 | +18.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.