Denys Technics: 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.
Denys Technics
Largest movements
- Cash +€75,151
up €75,151 (+261%), from €28,839 to €103,990
mainly Other debts (+€101,046) and Net result for the year (+€64,808)
- Receivables within one year -€18,750
down €18,750 (-35.2%), from €53,298 to €34,548
of which Trade receivables: -€16,196
- Tangible fixed assets +€3,093
up €3,093 (+22.8%), from €13,575 to €16,668
of which Furniture and vehicles: +€4,068
- Other debts +€101,046
up €101,046 (+726%), from €13,924 to €114,971
- Reserves -€35,192
down €35,192 (-53.4%), from €65,941 to €30,748
- Trade debts -€5,026
down €5,026 (-35.3%), from €14,233 to €9,207
- Tax, wage and social debts -€1,746
down €1,746 (-29.4%), from €5,938 to €4,193
- Gross operating margin +€39,814
up €39,814 (+79.5%), from €50,075 to €89,889
- Taxes +€7,893
up €7,893 (+82.6%), from €9,554 to €17,447
- Depreciation +€2,129
up €2,129 (+74.1%), from €2,874 to €5,003
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 | €104,157 | €163,142 | +€58,985 | +56.6% |
| Fixed assets | 21/28 | €13,575 | €16,668 | +€3,093 | +22.8% |
| Tangible fixed assets | 22/27 | €13,575 | €16,668 | +€3,093 | +22.8% |
| Plant, machinery and equipment | 23 | €7,290 | €6,735 | -€555 | -7.6% |
| Furniture and vehicles | 24 | €2,670 | €6,738 | +€4,068 | +152% |
| Other tangible fixed assets | 26 | €3,615 | €3,194 | -€421 | -11.6% |
| Current assets | 29/58 | €90,582 | €146,474 | +€55,892 | +61.7% |
| Stocks and contracts in progress | 3 | €8,175 | €7,017 | -€1,158 | -14.2% |
| Stocks | 30/36 | €8,175 | €7,017 | -€1,158 | -14.2% |
| Amounts receivable within one year | 40/41 | €53,298 | €34,548 | -€18,750 | -35.2% |
| Trade receivables | 40 | €40,014 | €23,819 | -€16,196 | -40.5% |
| Other amounts receivable | 41 | €13,284 | €10,729 | -€2,555 | -19.2% |
| Cash at bank and in hand | 54/58 | €28,839 | €103,990 | +€75,151 | +261% |
| Deferred charges and accrued income | 490/1 | €270 | €920 | +€650 | +241% |
| Total equity and liabilities | 10/49 | €104,157 | €163,142 | +€58,985 | +56.6% |
| Equity | 10/15 | €68,941 | €33,748 | -€35,192 | -51.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,941 | €30,748 | -€35,192 | -53.4% |
| Distributable reserves | 133 | €65,941 | €30,748 | -€35,192 | -53.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,216 | €129,393 | +€94,177 | +267% |
| Amounts payable within one year | 42/48 | €34,096 | €128,370 | +€94,275 | +276% |
| Trade debts | 44 | €14,233 | €9,207 | -€5,026 | -35.3% |
| Suppliers | 440/4 | €14,233 | €9,207 | -€5,026 | -35.3% |
| Taxes, remuneration and social security | 45 | €5,938 | €4,193 | -€1,746 | -29.4% |
| Taxes | 450/3 | €5,938 | €4,193 | -€1,746 | -29.4% |
| Other amounts payable | 47/48 | €13,924 | €114,971 | +€101,046 | +726% |
| Accrued charges and deferred income | 492/3 | €1,121 | €1,023 | -€98 | -8.7% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,874 | €5,003 | +€2,129 | +74.1% |
| Other operating charges | 640/8 | €1,406 | €1,203 | -€202 | -14.4% |
| Gross operating margin | 9900 | €50,075 | €89,889 | +€39,814 | +79.5% |
| Operating profit (loss) | 9901 | €45,795 | €83,683 | +€37,888 | +82.7% |
| Financial income | 75/76B | €1,132 | €1,670 | +€538 | +47.5% |
| Recurring financial income | 75 | €1,132 | €1,670 | +€538 | +47.5% |
| Financial charges | 65/66B | €2,903 | €3,098 | +€195 | +6.7% |
| Recurring financial charges | 65 | €2,903 | €3,098 | +€195 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €44,024 | €82,254 | +€38,230 | +86.8% |
| Income taxes | 67/77 | €9,554 | €17,447 | +€7,893 | +82.6% |
| Profit (loss) for the period | 9904 | €34,470 | €64,808 | +€30,338 | +88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,470 | €64,808 | +€30,338 | +88.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.