DENOLF BOMEN: 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.
DENOLF BOMEN
Largest movements
- Receivables within one year -€28,476
down €28,476 (-40.4%), from €70,425 to €41,949
of which Trade receivables: -€28,476
- Cash +€23,981
up €23,981 (+18.1%), from €132,190 to €156,171
mainly Other debts (+€52,275) and Net result for the year (+€31,028)
- Tangible fixed assets -€5,840
down €5,840 (-30.2%), from €19,336 to €13,496
of which Plant, machinery and equipment: -€4,032
- Other debts +€52,275
up €52,275 (+2978.5%), from €1,755 to €54,030
- Trade debts -€34,599
down €34,599 (-88.0%), from €39,333 to €4,734
- Reserves -€21,835
down €21,835 (-15.6%), from €139,763 to €117,928
- Tax, wage and social debts -€6,334
down €6,334 (-25.0%), from €25,358 to €19,024
- Gross operating margin -€22,931
down €22,931 (-29.0%), from €79,191 to €56,261
- Taxes -€4,176
down €4,176 (-22.4%), from €18,661 to €14,485
- Other operating charges -€1,662
down €1,662 (-49.9%), from €3,333 to €1,672
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 | €224,809 | €214,316 | -€10,493 | -4.7% |
| Fixed assets | 21/28 | €22,036 | €16,196 | -€5,840 | -26.5% |
| Tangible fixed assets | 22/27 | €19,336 | €13,496 | -€5,840 | -30.2% |
| Land and buildings | 22 | €5,635 | €4,819 | -€816 | -14.5% |
| Plant, machinery and equipment | 23 | €12,709 | €8,677 | -€4,032 | -31.7% |
| Furniture and vehicles | 24 | €992 | €0 | -€992 | -100.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €202,773 | €198,120 | -€4,653 | -2.3% |
| Amounts receivable within one year | 40/41 | €70,425 | €41,949 | -€28,476 | -40.4% |
| Trade receivables | 40 | €70,425 | €41,949 | -€28,476 | -40.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €132,190 | €156,171 | +€23,981 | +18.1% |
| Deferred charges and accrued income | 490/1 | €158 | €0 | -€158 | -100.0% |
| Total equity and liabilities | 10/49 | €224,809 | €214,316 | -€10,493 | -4.7% |
| Equity | 10/15 | €158,363 | €136,528 | -€21,835 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €139,763 | €117,928 | -€21,835 | -15.6% |
| Distributable reserves | 133 | €139,763 | €117,928 | -€21,835 | -15.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,446 | €77,788 | +€11,342 | +17.1% |
| Amounts payable within one year | 42/48 | €66,446 | €77,788 | +€11,342 | +17.1% |
| Trade debts | 44 | €39,333 | €4,734 | -€34,599 | -88.0% |
| Suppliers | 440/4 | €39,333 | €4,734 | -€34,599 | -88.0% |
| Taxes, remuneration and social security | 45 | €25,358 | €19,024 | -€6,334 | -25.0% |
| Taxes | 450/3 | €25,358 | €19,024 | -€6,334 | -25.0% |
| Other amounts payable | 47/48 | €1,755 | €54,030 | +€52,275 | +2978.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €198 | €0 | -€198 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,958 | €8,604 | +€646 | +8.1% |
| Other operating charges | 640/8 | €3,333 | €1,672 | -€1,662 | -49.9% |
| Non-recurring operating charges | 66A | €378 | €0 | -€378 | -100.0% |
| Gross operating margin | 9900 | €79,191 | €56,261 | -€22,931 | -29.0% |
| Operating profit (loss) | 9901 | €67,323 | €45,985 | -€21,339 | -31.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €396 | €472 | +€76 | +19.3% |
| Recurring financial charges | 65 | €396 | €472 | +€76 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €66,927 | €45,512 | -€21,415 | -32.0% |
| Income taxes | 67/77 | €18,661 | €14,485 | -€4,176 | -22.4% |
| Profit (loss) for the period | 9904 | €48,267 | €31,028 | -€17,239 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,267 | €31,028 | -€17,239 | -35.7% |
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 3 October 2026 via checked.be.