Denymmo: 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.
Denymmo
Largest movements
- Cash -€407,163
down €407,163 (-99.1%), from €410,734 to €3,571
- Tangible fixed assets +€207,013
up €207,013 (+158.1%), from €130,923 to €337,936
- Stocks and contracts +€176,800
new in 2025: €176,800
- Profit (loss) carried forward -€63,718
down €63,718 (-30.8%), from -€207,170 to -€270,888
- Reserves +€51,698
up €51,698 (+11.6%), from €446,864 to €498,562
of which Tax-exempt reserves: +€32,156
- Revaluation surpluses -€40,711
down €40,711 (-26.2%), from €155,194 to €114,482
- Tax, wage and social debts +€22,363
up €22,363 (+459.9%), from €4,862 to €27,225
- Provisions +€10,719
up €10,719 (+13.9%), from €76,938 to €87,656
- Gross operating margin -€294,932
down €294,932 (-90.4%), from €326,212 to €31,280
- Depreciation +€40,447
up €40,447 (+466.3%), from €8,673 to €49,120
- Taxes -€3,649
down €3,649, from €3,497 to -€152
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €541,657 | €518,903 | -€22,755 | -4.2% |
| Fixed assets | 21/28 | €130,923 | €337,936 | +€207,013 | +158.1% |
| Tangible fixed assets | 22/27 | €130,923 | €337,936 | +€207,013 | +158.1% |
| Land and buildings | 22 | €130,923 | €337,936 | +€207,013 | +158.1% |
| Current assets | 29/58 | €410,734 | €180,967 | -€229,768 | -55.9% |
| Stocks and contracts in progress | 3 | - | €176,800 | +€176,800 | |
| Stocks | 30/36 | - | €176,800 | +€176,800 | |
| Amounts receivable within one year | 40/41 | - | €283 | +€283 | |
| Trade receivables | 40 | - | €283 | +€283 | |
| Cash at bank and in hand | 54/58 | €410,734 | €3,571 | -€407,163 | -99.1% |
| Deferred charges and accrued income | 490/1 | - | €313 | +€313 | |
| Total equity and liabilities | 10/49 | €541,657 | €518,903 | -€22,755 | -4.2% |
| Equity | 10/15 | €454,888 | €402,156 | -€52,732 | -11.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Revaluation surpluses | 12 | €155,194 | €114,482 | -€40,711 | -26.2% |
| Reserves | 13 | €446,864 | €498,562 | +€51,698 | +11.6% |
| Tax-exempt reserves | 132 | €255,670 | €287,826 | +€32,156 | +12.6% |
| Distributable reserves | 133 | €191,195 | €210,736 | +€19,542 | +10.2% |
| Profit (loss) carried forward | 14 | -€207,170 | -€270,888 | -€63,718 | -30.8% |
| Provisions and deferred taxes | 16 | €76,938 | €87,656 | +€10,719 | +13.9% |
| Deferred taxes | 168 | €76,938 | €87,656 | +€10,719 | +13.9% |
| Amounts payable | 17/49 | €9,831 | €29,090 | +€19,259 | +195.9% |
| Amounts payable within one year | 42/48 | €9,831 | €27,225 | +€17,394 | +176.9% |
| Taxes, remuneration and social security | 45 | €4,862 | €27,225 | +€22,363 | +459.9% |
| Taxes | 450/3 | €4,862 | €27,225 | +€22,363 | +459.9% |
| Other amounts payable | 47/48 | €4,969 | - | -€4,969 | |
| Accrued charges and deferred income | 492/3 | - | €1,865 | +€1,865 | |
| Non-recurring operating income | 76A | €307,750 | €71,903 | -€235,847 | -76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,673 | €49,120 | +€40,447 | +466.3% |
| Other operating charges | 640/8 | €4,084 | €3,442 | -€642 | -15.7% |
| Gross operating margin | 9900 | €326,212 | €31,280 | -€294,932 | -90.4% |
| Operating profit (loss) | 9901 | €313,455 | -€21,282 | -€334,736 | |
| Financial income | 75/76B | €1,140 | €430 | -€710 | -62.3% |
| Recurring financial income | 75 | €1,140 | €430 | -€710 | -62.3% |
| Financial charges | 65/66B | €509 | €143 | -€366 | -71.9% |
| Recurring financial charges | 65 | €509 | €143 | -€366 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €314,085 | -€20,995 | -€335,081 | |
| Transfer from deferred taxes | 780 | - | €1,764 | +€1,764 | |
| Transfer to deferred taxes | 680 | €76,938 | €12,483 | -€64,454 | -83.8% |
| Income taxes | 67/77 | €3,497 | -€152 | -€3,649 | |
| Profit (loss) for the period | 9904 | €233,651 | -€31,562 | -€265,213 | |
| Transfer from tax-exempt reserves | 789 | - | €5,293 | +€5,293 | |
| Transfer to tax-exempt reserves | 689 | €230,813 | €37,450 | -€193,363 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,838 | -€63,718 | -€66,556 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.