DENPAT: 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.
DENPAT
Largest movements
- Receivables within one year +€5,185
up €5,185 (+2.5%), from €204,443 to €209,628
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€13,221
down €13,221 (-88.0%), from €15,024 to €1,803
- Gross operating margin +€646
up €646 (+10.6%), from €6,091 to €6,737
- Financial income +€108
up €108 (+1.8%), from €6,011 to €6,119
- Other operating charges +€80
up €80 (+1.1%), from €7,564 to €7,644
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €354,982 | €358,364 | +€3,382 | +1.0% |
| Fixed assets | 21/28 | €150,539 | €148,736 | -€1,803 | -1.2% |
| Tangible fixed assets | 22/27 | €150,539 | €148,736 | -€1,803 | -1.2% |
| Land and buildings | 22 | €150,539 | €148,736 | -€1,803 | -1.2% |
| Current assets | 29/58 | €204,443 | €209,628 | +€5,185 | +2.5% |
| Amounts receivable within one year | 40/41 | €204,443 | €209,628 | +€5,185 | +2.5% |
| Other amounts receivable | 41 | €204,443 | €209,628 | +€5,185 | +2.5% |
| Total equity and liabilities | 10/49 | €354,982 | €358,364 | +€3,382 | +1.0% |
| Equity | 10/15 | €332,369 | €335,754 | +€3,386 | +1.0% |
| Contributions | 10/11 | €430,000 | €430,000 | = | 0.0% |
| Capital | 10 | €430,000 | €430,000 | = | 0.0% |
| Issued capital | 100 | €430,000 | €430,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,631 | -€94,246 | +€3,386 | +3.5% |
| Amounts payable | 17/49 | €22,614 | €22,610 | -€4 | 0.0% |
| Amounts payable within one year | 42/48 | €22,614 | €22,610 | -€4 | 0.0% |
| Financial debts | 43 | €77 | €73 | -€4 | -4.8% |
| Credit institutions | 430/8 | €77 | €73 | -€4 | -4.8% |
| Other amounts payable | 47/48 | €22,537 | €22,537 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,024 | €1,803 | -€13,221 | -88.0% |
| Other operating charges | 640/8 | €7,564 | €7,644 | +€80 | +1.1% |
| Gross operating margin | 9900 | €6,091 | €6,737 | +€646 | +10.6% |
| Operating profit (loss) | 9901 | -€16,497 | -€2,709 | +€13,787 | +83.6% |
| Financial income | 75/76B | €6,011 | €6,119 | +€108 | +1.8% |
| Recurring financial income | 75 | €6,011 | €6,119 | +€108 | +1.8% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,509 | €3,386 | +€13,895 | |
| Profit (loss) for the period | 9904 | -€10,509 | €3,386 | +€13,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,509 | €3,386 | +€13,895 |
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 6 October 2026 via checked.be.