CONSULTANCY DEMUCO: 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.
CONSULTANCY DEMUCO
Largest movements
- Receivables within one year +€31,085
new in 2025: €31,085
of which Trade receivables: +€30,650
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts +€8,574
new in 2025: €8,574
of which Remuneration and social security: +€5,383
- Other debts +€5,081
new in 2025: €5,081
- Reserves +€4,495
new in 2025: €4,495
- Trade debts +€734
new in 2025: €734
- Gross operating margin +€33,603
new in 2025: €33,603
- Staff costs +€26,555
up €26,555 (+6,643%), from €400 to €26,955
- Taxes +€2,896
up €2,896, from -€1,169 to €1,727
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 | €6,170 | €37,484 | +€31,314 | +507% |
| Current assets | 29/58 | €6,170 | €37,484 | +€31,314 | +507% |
| Amounts receivable within one year | 40/41 | - | €31,085 | +€31,085 | |
| Trade receivables | 40 | - | €30,650 | +€30,650 | |
| Other amounts receivable | 41 | - | €435 | +€435 | |
| Cash at bank and in hand | 54/58 | €6,170 | €6,399 | +€229 | +3.7% |
| Total equity and liabilities | 10/49 | €6,170 | €37,484 | +€31,314 | +507% |
| Equity | 10/15 | €6,170 | €23,095 | +€16,925 | +274% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | - | €4,495 | +€4,495 | |
| Distributable reserves | 133 | - | €4,495 | +€4,495 | |
| Profit (loss) carried forward | 14 | -€30 | - | +€30 | |
| Amounts payable | 17/49 | - | €14,389 | +€14,389 | |
| Amounts payable within one year | 42/48 | - | €14,389 | +€14,389 | |
| Trade debts | 44 | - | €734 | +€734 | |
| Suppliers | 440/4 | - | €734 | +€734 | |
| Taxes, remuneration and social security | 45 | - | €8,574 | +€8,574 | |
| Taxes | 450/3 | - | €3,191 | +€3,191 | |
| Remuneration and social security | 454/9 | - | €5,383 | +€5,383 | |
| Other amounts payable | 47/48 | - | €5,081 | +€5,081 | |
| Remuneration, social security and pensions | 62 | €400 | €26,955 | +€26,555 | +6,643% |
| Other operating charges | 640/8 | - | €250 | +€250 | |
| Gross operating margin | 9900 | - | €33,603 | +€33,603 | |
| Operating profit (loss) | 9901 | -€400 | €6,398 | +€6,798 | |
| Financial charges | 65/66B | - | €146 | +€146 | |
| Recurring financial charges | 65 | - | €146 | +€146 | |
| Profit (loss) for the period before taxes | 9903 | -€400 | €6,252 | +€6,652 | |
| Income taxes | 67/77 | -€1,169 | €1,727 | +€2,896 | |
| Profit (loss) for the period | 9904 | €769 | €4,525 | +€3,756 | +488% |
| Profit (loss) for the period to be appropriated | 9905 | €769 | €4,525 | +€3,756 | +488% |
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 16 October 2026 via checked.be.