A.DEMBOUR: 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.
A.DEMBOUR
Largest movements
- Current investments +€19,826
new in 2025: €19,826
- Deferred charges and accrued income +€11,393
new in 2025: €11,393
- Tangible fixed assets +€1,530
up €1,530 (+201%), from €761 to €2,291
of which Plant, machinery and equipment: +€858
- Profit (loss) carried forward +€48,477
new in 2025: €48,477
- Tax, wage and social debts -€16,445
down €16,445 (-79.0%), from €20,817 to €4,372
of which Taxes: -€16,760
- Gross operating margin -€13,438
down €13,438 (-17.6%), from €76,356 to €62,918
- Taxes -€2,793
down €2,793 (-18.1%), from €15,454 to €12,661
- Financial charges +€828
up €828 (+186%), from €444 to €1,272
of which Financial charges: +€1,223
- Depreciation -€813
down €813 (-70.1%), from €1,159 to €347
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 | €85,989 | €119,088 | +€33,098 | +38.5% |
| Fixed assets | 21/28 | €761 | €2,291 | +€1,530 | +201% |
| Tangible fixed assets | 22/27 | €761 | €2,291 | +€1,530 | +201% |
| Plant, machinery and equipment | 23 | - | €858 | +€858 | |
| Furniture and vehicles | 24 | €761 | €1,433 | +€672 | +88.4% |
| Current assets | 29/58 | €85,228 | €116,796 | +€31,568 | +37.0% |
| Amounts receivable within one year | 40/41 | €11,748 | €11,984 | +€235 | +2.0% |
| Trade receivables | 40 | €11,748 | €11,984 | +€235 | +2.0% |
| Current investments | 50/53 | - | €19,826 | +€19,826 | |
| Cash at bank and in hand | 54/58 | €73,480 | €73,593 | +€113 | +0.2% |
| Deferred charges and accrued income | 490/1 | - | €11,393 | +€11,393 | |
| Total equity and liabilities | 10/49 | €85,989 | €119,088 | +€33,098 | +38.5% |
| Equity | 10/15 | €63,989 | €112,466 | +€48,477 | +75.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €60,989 | €60,989 | = | 0.0% |
| Distributable reserves | 133 | €60,989 | €60,989 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €48,477 | +€48,477 | |
| Amounts payable | 17/49 | €22,000 | €6,621 | -€15,379 | -69.9% |
| Amounts payable within one year | 42/48 | €22,000 | €6,621 | -€15,379 | -69.9% |
| Trade debts | 44 | €52 | €1,209 | +€1,157 | +2,226% |
| Suppliers | 440/4 | €52 | €1,209 | +€1,157 | +2,226% |
| Taxes, remuneration and social security | 45 | €20,817 | €4,372 | -€16,445 | -79.0% |
| Taxes | 450/3 | €18,417 | €1,656 | -€16,760 | -91.0% |
| Remuneration and social security | 454/9 | €2,400 | €2,716 | +€316 | +13.2% |
| Other amounts payable | 47/48 | €1,131 | €1,040 | -€91 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,159 | €347 | -€813 | -70.1% |
| Other operating charges | 640/8 | - | €175 | +€175 | |
| Gross operating margin | 9900 | €76,356 | €62,918 | -€13,438 | -17.6% |
| Operating profit (loss) | 9901 | €75,196 | €62,396 | -€12,800 | -17.0% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €444 | €1,272 | +€828 | +186% |
| Recurring financial charges | 65 | €49 | €1,272 | +€1,223 | +2,476% |
| Non-recurring financial charges | 66B | €395 | - | -€395 | |
| Profit (loss) for the period before taxes | 9903 | €74,752 | €61,138 | -€13,615 | -18.2% |
| Income taxes | 67/77 | €15,454 | €12,661 | -€2,793 | -18.1% |
| Profit (loss) for the period | 9904 | €59,299 | €48,477 | -€10,822 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,299 | €48,477 | -€10,822 | -18.2% |
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 14 October 2026 via checked.be.