Dens Caninus: 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.
Dens Caninus
Largest movements
- Cash +€318,146
up €318,146 (+15849.3%), from €2,007 to €320,153
mainly Current investments (+€137,000) and Net result for the year (+€126,177)
- Current investments -€137,000
down €137,000 (-100.0%), from €137,000 to €0
- Receivables within one year -€29,853
down €29,853 (-100.0%), from €29,853 to €0
of which Trade receivables: -€29,812
- Tangible fixed assets +€13,921
new in 2025: €13,921
of which Furniture and vehicles: +€8,730
- Reserves +€126,100
up €126,100 (+106.1%), from €118,800 to €244,900
- Tax, wage and social debts +€36,113
up €36,113 (+96.8%), from €37,300 to €73,413
of which Taxes: +€36,113
- Other debts +€4,210
new in 2025: €4,210
- Gross operating margin +€7,313
up €7,313 (+4.8%), from €153,690 to €161,003
- Financial income +€3,399
up €3,399 (+354.3%), from €959 to €4,358
- Taxes +€2,040
up €2,040 (+5.8%), from €35,461 to €37,501
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 | €168,860 | €334,074 | +€165,214 | +97.8% |
| Fixed assets | 21/28 | - | €13,921 | +€13,921 | |
| Tangible fixed assets | 22/27 | - | €13,921 | +€13,921 | |
| Furniture and vehicles | 24 | - | €8,730 | +€8,730 | |
| Other tangible fixed assets | 26 | - | €5,192 | +€5,192 | |
| Current assets | 29/58 | €168,860 | €320,153 | +€151,293 | +89.6% |
| Amounts receivable within one year | 40/41 | €29,853 | €0 | -€29,853 | -100.0% |
| Trade receivables | 40 | €29,812 | €0 | -€29,812 | -100.0% |
| Other amounts receivable | 41 | €41 | €0 | -€41 | -100.0% |
| Current investments | 50/53 | €137,000 | €0 | -€137,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,007 | €320,153 | +€318,146 | +15849.3% |
| Total equity and liabilities | 10/49 | €168,860 | €334,074 | +€165,214 | +97.8% |
| Equity | 10/15 | €123,872 | €250,049 | +€126,177 | +101.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €118,800 | €244,900 | +€126,100 | +106.1% |
| Distributable reserves | 133 | €118,800 | €244,900 | +€126,100 | +106.1% |
| Profit (loss) carried forward | 14 | €72 | €149 | +€77 | +107.4% |
| Amounts payable | 17/49 | €44,988 | €84,025 | +€39,037 | +86.8% |
| Amounts payable within one year | 42/48 | €44,988 | €84,025 | +€39,037 | +86.8% |
| Trade debts | 44 | €7,688 | €6,402 | -€1,286 | -16.7% |
| Suppliers | 440/4 | €7,688 | €6,402 | -€1,286 | -16.7% |
| Taxes, remuneration and social security | 45 | €37,300 | €73,413 | +€36,113 | +96.8% |
| Taxes | 450/3 | €36,050 | €72,163 | +€36,113 | +100.2% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | - | €4,210 | +€4,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,132 | +€1,132 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €153,690 | €161,003 | +€7,313 | +4.8% |
| Operating profit (loss) | 9901 | €153,628 | €159,809 | +€6,180 | +4.0% |
| Financial income | 75/76B | €959 | €4,358 | +€3,399 | +354.3% |
| Recurring financial income | 75 | €959 | €4,358 | +€3,399 | +354.3% |
| Financial charges | 65/66B | €254 | €488 | +€234 | +92.2% |
| Recurring financial charges | 65 | €254 | €488 | +€234 | +92.2% |
| Profit (loss) for the period before taxes | 9903 | €154,333 | €163,678 | +€9,345 | +6.1% |
| Income taxes | 67/77 | €35,461 | €37,501 | +€2,040 | +5.8% |
| Profit (loss) for the period | 9904 | €118,872 | €126,177 | +€7,305 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €118,872 | €126,177 | +€7,305 | +6.1% |
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.