De Mensen: 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.
What changed
De Mensen
NACE 59.114, Motion picture, video and television programme production, sound recording and music publishing activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · €915,449+€529,148
Equity
€9.5m
2024 · €9.5m
Cash
€179,994
2024 · €833,369-€653,375
Balance sheet total
€18.0m
2024 · €21.6m-€3.6m
Largest movements
Assets
- Intangible fixed assets -€1.2m
down €1.2m (-55.7%), from €2.1m to €942,224
- Deferred charges and accrued income -€1.1m
down €1.1m (-40.8%), from €2.6m to €1.5m
- Stocks and contracts -€968,085
down €968,085 (-31.4%), from €3.1m to €2.1m
- Cash -€653,375
down €653,375 (-78.4%), from €833,369 to €179,994
mainly Accrued charges and deferred income (-€3.6m) and Contributions, distributions and other (-€1.4m)
Equity and liabilities
- Accrued charges and deferred income -€3.6m
down €3.6m (-64.1%), from €5.6m to €2.0m
- Other debts +€529,148
up €529,148 (+57.8%), from €915,449 to €1.4m
- Tax, wage and social debts -€457,082
down €457,082 (-24.0%), from €1.9m to €1.5m
of which Taxes: -€443,707
Income statement
- Turnover +€6.5m
up €6.5m (+37.0%), from €17.4m to €23.9m
- Goods and materials +€2.1m
up €2.1m (+19.9%), from €10.8m to €12.9m
- Depreciation +€977,219
up €977,219 (+73.2%), from €1.3m to €2.3m
- Other operating income +€273,047
up €273,047 (+38.4%), from €710,900 to €983,946
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.
Result 2024
€915,449
Turnover
+€6.5m
Other operating income
+€273,047
Goods and materials
-€2.1m
Services and other goods
-€227,709
Staff costs
-€238,536
Depreciation
-€977,219
Write-downs
+€1,557
Provisions
-€43,005
Other operating charges
-€2,739
Other operating items
-€2.3m
Financial income
-€78,507
Financial charges
+€17,195
Taxes
-€207,621
Result 2025
€1.4m
Cash bridge derived
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.
From operations
+€2.0m
Investment
-€1.2m
Financing
-€1.4m
Cash 2024
€833,369
From operations (derived)
+€2.0m
Net result for the year
+€1.4m
Depreciation
+€2.3m
Stocks and contracts
+€968,085
Receivables within one year
-€206,843
Deferred charges and accrued income
+€1.1m
Provisions
-€1,440
Trade debts
-€80,057
Tax, wage and social debts
-€457,082
Other debts
+€529,148
Accrued charges and deferred income
-€3.6m
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Current investments
+€16,031
Financing
-€1.4m
Contributions, distributions and other
-€1.4m
Cash 2025
€179,994
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,644,769 | €18,029,884 | -€3.6m | -16.7% |
| Fixed assets | 21/28 | €4,370,051 | €3,249,119 | -€1.1m | -25.7% |
| Intangible fixed assets | 21 | €2,127,585 | €942,224 | -€1.2m | -55.7% |
| Tangible fixed assets | 22/27 | €1,861,624 | €1,926,053 | +€64,429 | +3.5% |
| Land and buildings | 22 | €961,539 | €868,538 | -€93,002 | -9.7% |
| Plant, machinery and equipment | 23 | €63,925 | €156,494 | +€92,568 | +144.8% |
| Furniture and vehicles | 24 | €836,159 | €820,158 | -€16,001 | -1.9% |
| Assets under construction and advance payments | 27 | - | €80,864 | +€80,864 | |
| Financial fixed assets | 28 | €380,842 | €380,842 | = | 0.0% |
| Affiliated companies | 280/1 | €312,997 | €312,997 | = | 0.0% |
| Participating interests | 280 | €312,997 | €312,997 | = | 0.0% |
| Other financial fixed assets | 284/8 | €67,845 | €67,845 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €67,845 | €67,845 | = | 0.0% |
| Current assets | 29/58 | €17,274,718 | €14,780,765 | -€2.5m | -14.4% |
| Stocks and contracts in progress | 3 | €3,086,894 | €2,118,808 | -€968,085 | -31.4% |
| Contracts in progress | 37 | €3,086,894 | €2,118,808 | -€968,085 | -31.4% |
| Amounts receivable within one year | 40/41 | €10,555,523 | €10,762,366 | +€206,843 | +2.0% |
| Trade receivables | 40 | €7,277,599 | €5,766,519 | -€1.5m | -20.8% |
| Other amounts receivable | 41 | €3,277,925 | €4,995,847 | +€1.7m | +52.4% |
| Current investments | 50/53 | €193,550 | €177,519 | -€16,031 | -8.3% |
| Other investments | 51/53 | €193,550 | €177,519 | -€16,031 | -8.3% |
| Cash at bank and in hand | 54/58 | €833,369 | €179,994 | -€653,375 | -78.4% |
| Deferred charges and accrued income | 490/1 | €2,605,381 | €1,542,078 | -€1.1m | -40.8% |
| Total equity and liabilities | 10/49 | €21,644,769 | €18,029,884 | -€3.6m | -16.7% |
| Equity | 10/15 | €9,466,859 | €9,466,859 | = | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €74,400 | €74,400 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,507,440 | €1,507,440 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,440 | €7,440 | = | 0.0% |
| Legal reserve | 130 | €7,440 | €7,440 | = | 0.0% |
| Distributable reserves | 133 | €1,500,000 | €1,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,897,419 | €7,897,419 | = | 0.0% |
| Provisions and deferred taxes | 16 | €192,680 | €191,240 | -€1,440 | -0.7% |
| Provisions for liabilities and charges | 160/5 | €192,680 | €191,240 | -€1,440 | -0.7% |
| Other liabilities and charges | 164/5 | €192,680 | €191,240 | -€1,440 | -0.7% |
| Amounts payable | 17/49 | €11,985,230 | €8,371,785 | -€3.6m | -30.1% |
| Amounts payable within one year | 42/48 | €6,357,245 | €6,349,254 | -€7,991 | -0.1% |
| Trade debts | 44 | €3,530,759 | €3,450,701 | -€80,057 | -2.3% |
| Suppliers | 440/4 | €3,530,759 | €3,450,701 | -€80,057 | -2.3% |
| Advances received on contracts in progress | 46 | €2,663 | €2,663 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,908,374 | €1,451,293 | -€457,082 | -24.0% |
| Taxes | 450/3 | €1,079,455 | €635,748 | -€443,707 | -41.1% |
| Remuneration and social security | 454/9 | €828,919 | €815,544 | -€13,375 | -1.6% |
| Other amounts payable | 47/48 | €915,449 | €1,444,597 | +€529,148 | +57.8% |
| Accrued charges and deferred income | 492/3 | €5,627,985 | €2,022,531 | -€3.6m | -64.1% |
| Operating income | 70/76A | €20,174,883 | €24,597,832 | +€4.4m | +21.9% |
| Turnover | 70 | €17,444,230 | €23,901,092 | +€6.5m | +37.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €506,546 | -€968,085 | -€1.5m | |
| Own construction capitalised | 72 | €1,513,207 | €680,879 | -€832,328 | -55.0% |
| Other operating income | 74 | €710,900 | €983,946 | +€273,047 | +38.4% |
| Operating charges | 60/66A | €19,241,337 | €22,866,204 | +€3.6m | +18.8% |
| Goods for resale, raw materials and consumables | 60 | €10,755,641 | €12,892,857 | +€2.1m | +19.9% |
| Purchases | 600/8 | €10,755,641 | €12,892,857 | +€2.1m | +19.9% |
| Services and other goods | 61 | €2,094,205 | €2,321,914 | +€227,709 | +10.9% |
| Remuneration, social security and pensions | 62 | €5,028,230 | €5,266,767 | +€238,536 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,334,271 | €2,311,490 | +€977,219 | +73.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,557 | - | -€1,557 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€44,445 | -€1,440 | +€43,005 | +96.8% |
| Other operating charges | 640/8 | €71,877 | €74,616 | +€2,739 | +3.8% |
| Operating profit (loss) | 9901 | €933,547 | €1,731,628 | +€798,081 | +85.5% |
| Financial income | 75/76B | €439,088 | €360,580 | -€78,507 | -17.9% |
| Recurring financial income | 75 | €439,088 | €360,580 | -€78,507 | -17.9% |
| Income from financial fixed assets | 750 | €361,968 | €336,733 | -€25,235 | -7.0% |
| Income from current assets | 751 | €18,529 | €2,119 | -€16,410 | -88.6% |
| Other financial income | 752/9 | €58,591 | €21,728 | -€36,862 | -62.9% |
| Financial charges | 65/66B | €235,868 | €218,673 | -€17,195 | -7.3% |
| Recurring financial charges | 65 | €235,868 | €218,673 | -€17,195 | -7.3% |
| Debt charges | 650 | €51,991 | €47,535 | -€4,456 | -8.6% |
| Other financial charges | 652/9 | €183,877 | €171,138 | -€12,739 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €1,136,766 | €1,873,535 | +€736,769 | +64.8% |
| Income taxes | 67/77 | €221,317 | €428,938 | +€207,621 | +93.8% |
| Taxes | 670/3 | €221,317 | €428,938 | +€207,621 | +93.8% |
| Profit (loss) for the period | 9904 | €915,449 | €1,444,597 | +€529,148 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €915,449 | €1,444,597 | +€529,148 | +57.8% |
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 11 October 2026 via checked.be.