DE.MA.IN: 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.
DE.MA.IN
Largest movements
- Cash +€19,500
up €19,500 (+103%), from €18,965 to €38,465
mainly Depreciation (+€9,944) and Receivables within one year (+€6,212)
- Tangible fixed assets -€11,314
down €11,314 (-24.2%), from €46,743 to €35,428
- Receivables within one year -€6,212
down €6,212 (-79.0%), from €7,865 to €1,653
- Deferred charges and accrued income -€1,048
down €1,048 (-54.5%), from €1,923 to €875
- Profit (loss) carried forward +€5,876
up €5,876 (+127%), from €4,640 to €10,516
- Tax, wage and social debts -€2,497
down €2,497 (-29.9%), from €8,356 to €5,860
of which Remuneration and social security: -€3,456
- Trade debts -€2,453
down €2,453 (-69.9%), from €3,509 to €1,056
- Gross operating margin +€4,929
up €4,929 (+34.4%), from €14,311 to €19,240
- Depreciation +€2,670
up €2,670 (+36.7%), from €7,274 to €9,944
- Taxes +€494
up €494 (+38.6%), from €1,281 to €1,775
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 | €75,496 | €76,422 | +€926 | +1.2% |
| Fixed assets | 21/28 | €46,743 | €35,428 | -€11,314 | -24.2% |
| Tangible fixed assets | 22/27 | €46,743 | €35,428 | -€11,314 | -24.2% |
| Furniture and vehicles | 24 | €46,743 | €35,428 | -€11,314 | -24.2% |
| Current assets | 29/58 | €28,753 | €40,993 | +€12,240 | +42.6% |
| Amounts receivable within one year | 40/41 | €7,865 | €1,653 | -€6,212 | -79.0% |
| Trade receivables | 40 | €7,865 | €1,653 | -€6,212 | -79.0% |
| Cash at bank and in hand | 54/58 | €18,965 | €38,465 | +€19,500 | +103% |
| Deferred charges and accrued income | 490/1 | €1,923 | €875 | -€1,048 | -54.5% |
| Total equity and liabilities | 10/49 | €75,496 | €76,422 | +€926 | +1.2% |
| Equity | 10/15 | €5,640 | €11,516 | +€5,876 | +104% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,640 | €10,516 | +€5,876 | +127% |
| Amounts payable | 17/49 | €69,856 | €64,906 | -€4,950 | -7.1% |
| Amounts payable within one year | 42/48 | €11,865 | €6,915 | -€4,950 | -41.7% |
| Trade debts | 44 | €3,509 | €1,056 | -€2,453 | -69.9% |
| Suppliers | 440/4 | €3,509 | €1,056 | -€2,453 | -69.9% |
| Taxes, remuneration and social security | 45 | €8,356 | €5,860 | -€2,497 | -29.9% |
| Taxes | 450/3 | €4,901 | €5,860 | +€959 | +19.6% |
| Remuneration and social security | 454/9 | €3,456 | - | -€3,456 | |
| Accrued charges and deferred income | 492/3 | €57,990 | €57,990 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,274 | €9,944 | +€2,670 | +36.7% |
| Other operating charges | 640/8 | €1,071 | €1,174 | +€103 | +9.6% |
| Non-recurring operating charges | 66A | - | €445 | +€445 | |
| Gross operating margin | 9900 | €14,311 | €19,240 | +€4,929 | +34.4% |
| Operating profit (loss) | 9901 | €5,966 | €7,677 | +€1,711 | +28.7% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €46 | €42 | -€4 | -8.5% |
| Recurring financial charges | 65 | €46 | €42 | -€4 | -8.5% |
| Non-recurring financial charges | 66B | - | €42 | +€42 | |
| Profit (loss) for the period before taxes | 9903 | €5,921 | €7,651 | +€1,731 | +29.2% |
| Income taxes | 67/77 | €1,281 | €1,775 | +€494 | +38.6% |
| Profit (loss) for the period | 9904 | €4,640 | €5,876 | +€1,236 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,640 | €5,876 | +€1,236 | +26.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.