Firma Denys: 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.
Firma Denys
Largest movements
- Cash +€31,455
up €31,455 (+83.6%), from €37,611 to €69,066
mainly Net result for the year (+€57,060) and Stocks and contracts (+€14,777)
- Tangible fixed assets +€23,093
up €23,093 (+48.2%), from €47,957 to €71,050
of which Furniture and vehicles: +€26,832
- Stocks and contracts -€14,777
down €14,777 (-16.1%), from €91,685 to €76,908
- Reserves +€57,060
up €57,060 (+482%), from €11,828 to €68,888
- Other debts -€32,686
down €32,686 (-57.4%), from €56,909 to €24,222
- Tax, wage and social debts +€11,959
up €11,959 (+712%), from €1,679 to €13,638
of which Taxes: +€11,721
- Gross operating margin +€32,908
up €32,908 (+34.7%), from €94,811 to €127,719
- Taxes +€16,143
up €16,143 (+122%), from €13,200 to €29,342
- Financial income +€3,399
up €3,399, from €0 to €3,399
- Financial charges -€2,160
down €2,160 (-76.7%), from €2,816 to €656
- Staff costs +€1,545
up €1,545 (+5.2%), from €29,869 to €31,414
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 | €188,724 | €226,677 | +€37,952 | +20.1% |
| Fixed assets | 21/28 | €53,957 | €77,050 | +€23,093 | +42.8% |
| Tangible fixed assets | 22/27 | €47,957 | €71,050 | +€23,093 | +48.2% |
| Plant, machinery and equipment | 23 | €768 | €192 | -€577 | -75.1% |
| Furniture and vehicles | 24 | €35,674 | €62,506 | +€26,832 | +75.2% |
| Other tangible fixed assets | 26 | €11,515 | €8,352 | -€3,162 | -27.5% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €134,768 | €149,627 | +€14,859 | +11.0% |
| Stocks and contracts in progress | 3 | €91,685 | €76,908 | -€14,777 | -16.1% |
| Stocks | 30/36 | €91,685 | €76,908 | -€14,777 | -16.1% |
| Amounts receivable within one year | 40/41 | €750 | €97 | -€653 | -87.1% |
| Trade receivables | 40 | €0 | €97 | +€97 | |
| Other amounts receivable | 41 | €750 | €0 | -€750 | -100% |
| Cash at bank and in hand | 54/58 | €37,611 | €69,066 | +€31,455 | +83.6% |
| Deferred charges and accrued income | 490/1 | €4,722 | €3,556 | -€1,166 | -24.7% |
| Total equity and liabilities | 10/49 | €188,724 | €226,677 | +€37,952 | +20.1% |
| Equity | 10/15 | €126,766 | €183,826 | +€57,060 | +45.0% |
| Contributions | 10/11 | €114,939 | €114,939 | = | 0.0% |
| Reserves | 13 | €11,828 | €68,888 | +€57,060 | +482% |
| Distributable reserves | 133 | €11,828 | €68,888 | +€57,060 | +482% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €61,958 | €42,850 | -€19,107 | -30.8% |
| Amounts payable within one year | 42/48 | €61,958 | €42,850 | -€19,107 | -30.8% |
| Trade debts | 44 | €3,370 | €4,990 | +€1,620 | +48.1% |
| Suppliers | 440/4 | €3,370 | €4,990 | +€1,620 | +48.1% |
| Taxes, remuneration and social security | 45 | €1,679 | €13,638 | +€11,959 | +712% |
| Taxes | 450/3 | €1,679 | €13,400 | +€11,721 | +698% |
| Remuneration and social security | 454/9 | €0 | €238 | +€238 | |
| Other amounts payable | 47/48 | €56,909 | €24,222 | -€32,686 | -57.4% |
| Remuneration, social security and pensions | 62 | €29,869 | €31,414 | +€1,545 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,052 | €11,612 | -€440 | -3.6% |
| Other operating charges | 640/8 | €1,063 | €1,034 | -€29 | -2.8% |
| Gross operating margin | 9900 | €94,811 | €127,719 | +€32,908 | +34.7% |
| Operating profit (loss) | 9901 | €51,826 | €83,659 | +€31,833 | +61.4% |
| Financial income | 75/76B | €0 | €3,399 | +€3,399 | |
| Recurring financial income | 75 | €0 | €3,399 | +€3,399 | |
| Financial charges | 65/66B | €2,816 | €656 | -€2,160 | -76.7% |
| Recurring financial charges | 65 | €2,816 | €656 | -€2,160 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €49,010 | €86,402 | +€37,392 | +76.3% |
| Income taxes | 67/77 | €13,200 | €29,342 | +€16,143 | +122% |
| Profit (loss) for the period | 9904 | €35,811 | €57,060 | +€21,249 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,811 | €57,060 | +€21,249 | +59.3% |
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.