DENYSIOS: 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.
DENYSIOS
Largest movements
- Current assets -€3,176
down €3,176 (-9.6%), from €33,200 to €30,024
of which Receivables within one year: -€4,870
- Debts after one year -€21,345
down €21,345 (-15.3%), from €139,342 to €117,997
- Debts within one year +€8,635
up €8,635 (+13.6%), from €63,504 to €72,139
- Profit (loss) carried forward +€7,633
up €7,633 (+39.5%), from -€19,331 to -€11,699
- Gross operating margin +€33,958
up €33,958 (+306.1%), from €11,093 to €45,051
- Depreciation +€1,455
up €1,455 (+23.2%), from €6,267 to €7,723
- Taxes +€1,150
up €1,150 (+1075.9%), from €107 to €1,257
From the 2018 result to the 2019 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 | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,270 | €191,193 | -€5,077 | -2.6% |
| Fixed assets | 21/28 | €163,071 | €161,170 | -€1,901 | -1.2% |
| Intangible fixed assets | 21 | €150,000 | €150,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,071 | €11,170 | -€1,901 | -14.5% |
| Current assets | 29/58 | €33,200 | €30,024 | -€3,176 | -9.6% |
| Amounts receivable within one year | 40/41 | €20,369 | €15,500 | -€4,870 | -23.9% |
| Cash at bank and in hand | 54/58 | €10,282 | €7,659 | -€2,624 | -25.5% |
| Total equity and liabilities | 10/49 | €196,270 | €191,193 | -€5,077 | -2.6% |
| Equity | 10/15 | -€6,575 | €1,058 | +€7,633 | |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €256 | €256 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,331 | -€11,699 | +€7,633 | +39.5% |
| Amounts payable | 17/49 | €202,845 | €190,136 | -€12,710 | -6.3% |
| Amounts payable after more than one year | 17 | €139,342 | €117,997 | -€21,345 | -15.3% |
| Amounts payable within one year | 42/48 | €63,504 | €72,139 | +€8,635 | +13.6% |
| Trade debts | 44 | €3,678 | €7,470 | +€3,792 | +103.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,267 | €7,723 | +€1,455 | +23.2% |
| Gross operating margin | 9900 | €11,093 | €45,051 | +€33,958 | +306.1% |
| Operating profit (loss) | 9901 | €3,810 | €16,152 | +€12,343 | +324.0% |
| Recurring financial income | 75 | €355 | €396 | +€40 | +11.3% |
| Recurring financial charges | 65 | €2,283 | €7,658 | +€5,375 | +235.5% |
| Profit (loss) for the period before taxes | 9903 | €1,882 | €8,890 | +€7,007 | +372.3% |
| Income taxes | 67/77 | €107 | €1,257 | +€1,150 | +1075.9% |
| Profit (loss) for the period | 9904 | €1,775 | €7,633 | +€5,857 | +329.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,775 | €7,633 | +€5,857 | +329.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.