DENYAN: what changed
Two financial 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.
DENYAN
Largest movements
- Tangible fixed assets +€24,094
new in 2025: €24,094
- Cash +€1,209
up €1,209 (+54.9%), from €2,201 to €3,410
mainly Debts after one year (+€16,159) and Depreciation (+€9,071)
- Deferred charges and accrued income +€563
new in 2025: €563
- Receivables within one year -€555
down €555 (-6.8%), from €8,205 to €7,650
- Debts after one year +€16,159
new in 2025: €16,159
- Current portion of long-term debt +€6,480
new in 2025: €6,480
- Profit (loss) carried forward +€3,883
up €3,883 (+83.8%), from €4,635 to €8,518
- Tax, wage and social debts -€1,212
down €1,212 (-55.3%), from €2,193 to €981
of which Remuneration and social security: -€1,000
- Gross operating margin +€9,666
up €9,666 (+161%), from €6,013 to €15,679
- Depreciation +€9,071
new in 2025: €9,071
- Financial charges +€1,655
up €1,655 (+3,470%), from €48 to €1,703
- Taxes -€212
down €212 (-17.8%), from €1,193 to €981
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.
Derived cash bridge
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 | €10,405 | €35,716 | +€25,311 | +243% |
| Fixed assets | 21/28 | - | €24,094 | +€24,094 | |
| Tangible fixed assets | 22/27 | - | €24,094 | +€24,094 | |
| Furniture and vehicles | 24 | - | €24,094 | +€24,094 | |
| Current assets | 29/58 | €10,405 | €11,622 | +€1,217 | +11.7% |
| Amounts receivable within one year | 40/41 | €8,205 | €7,650 | -€555 | -6.8% |
| Other amounts receivable | 41 | €8,205 | €7,650 | -€555 | -6.8% |
| Cash at bank and in hand | 54/58 | €2,201 | €3,410 | +€1,209 | +54.9% |
| Deferred charges and accrued income | 490/1 | - | €563 | +€563 | |
| Total equity and liabilities | 10/49 | €10,405 | €35,716 | +€25,311 | +243% |
| Equity | 10/15 | €7,635 | €11,518 | +€3,883 | +50.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,635 | €8,518 | +€3,883 | +83.8% |
| Amounts payable | 17/49 | €2,770 | €24,199 | +€21,429 | +774% |
| Amounts payable after more than one year | 17 | - | €16,159 | +€16,159 | |
| Financial debts | 170/4 | - | €16,159 | +€16,159 | |
| Amounts payable within one year | 42/48 | €2,770 | €8,040 | +€5,270 | +190% |
| Current portion of amounts payable after more than one year | 42 | - | €6,480 | +€6,480 | |
| Trade debts | 44 | €577 | €579 | +€2 | +0.4% |
| Suppliers | 440/4 | €577 | €579 | +€2 | +0.4% |
| Taxes, remuneration and social security | 45 | €2,193 | €981 | -€1,212 | -55.3% |
| Taxes | 450/3 | €1,193 | €981 | -€212 | -17.8% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,071 | +€9,071 | |
| Other operating charges | 640/8 | €137 | €42 | -€95 | -69.6% |
| Gross operating margin | 9900 | €6,013 | €15,679 | +€9,666 | +161% |
| Operating profit (loss) | 9901 | €5,876 | €6,567 | +€691 | +11.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €48 | €1,703 | +€1,655 | +3,470% |
| Recurring financial charges | 65 | €48 | €1,703 | +€1,655 | +3,470% |
| Profit (loss) for the period before taxes | 9903 | €5,829 | €4,864 | -€965 | -16.6% |
| Income taxes | 67/77 | €1,193 | €981 | -€212 | -17.8% |
| Profit (loss) for the period | 9904 | €4,635 | €3,883 | -€753 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,635 | €3,883 | -€753 | -16.2% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.