DE MEYER EN CO: 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 MEYER EN CO
Largest movements
- Tangible fixed assets +€374,107
up €374,107 (+155%), from €241,393 to €615,500
of which Other tangible fixed assets: +€309,922
- Cash -€331,210
down €331,210 (-83.5%), from €396,553 to €65,343
mainly Investment in fixed assets (net) (-€659,071) and Contributions, distributions and other (-€305,694)
- Intangible fixed assets +€166,025
up €166,025 (+1,975%), from €8,406 to €174,431
- Debts after one year +€131,336
up €131,336 (+105%), from €124,749 to €256,086
- Current portion of long-term debt +€41,644
up €41,644 (+165%), from €25,251 to €66,895
- Other debts +€22,862
up €22,862 (+6.6%), from €346,309 to €369,171
- Trade debts +€11,786
up €11,786 (+315%), from €3,743 to €15,529
- Gross operating margin +€127,171
up €127,171 (+11.3%), from €1.1m to €1.3m
- Staff costs +€70,512
up €70,512 (+11.3%), from €621,525 to €692,037
- Depreciation +€58,007
up €58,007 (+95.2%), from €60,932 to €118,939
- Other operating charges +€17,339
up €17,339 (+614%), from €2,826 to €20,165
- Taxes -€14,548
down €14,548 (-11.6%), from €125,265 to €110,717
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 | €828,153 | €1,041,598 | +€213,445 | +25.8% |
| Fixed assets | 21/28 | €251,253 | €791,386 | +€540,133 | +215% |
| Intangible fixed assets | 21 | €8,406 | €174,431 | +€166,025 | +1,975% |
| Tangible fixed assets | 22/27 | €241,393 | €615,500 | +€374,107 | +155% |
| Land and buildings | 22 | €77,034 | €114,757 | +€37,723 | +49.0% |
| Plant, machinery and equipment | 23 | €3,669 | €2,255 | -€1,415 | -38.6% |
| Furniture and vehicles | 24 | €114,598 | €142,475 | +€27,877 | +24.3% |
| Other tangible fixed assets | 26 | €46,091 | €356,013 | +€309,922 | +672% |
| Financial fixed assets | 28 | €1,454 | €1,454 | = | 0.0% |
| Current assets | 29/58 | €576,900 | €250,212 | -€326,688 | -56.6% |
| Amounts receivable within one year | 40/41 | €151,677 | €161,246 | +€9,568 | +6.3% |
| Trade receivables | 40 | €5,848 | €14,697 | +€8,849 | +151% |
| Other amounts receivable | 41 | €145,829 | €146,549 | +€720 | +0.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €396,553 | €65,343 | -€331,210 | -83.5% |
| Deferred charges and accrued income | 490/1 | €28,670 | €23,623 | -€5,047 | -17.6% |
| Total equity and liabilities | 10/49 | €828,153 | €1,041,598 | +€213,445 | +25.8% |
| Equity | 10/15 | €237,462 | €238,865 | +€1,404 | +0.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €137,462 | €138,865 | +€1,404 | +1.0% |
| Non-distributable reserves | 130/1 | €16,949 | €16,949 | = | 0.0% |
| Legal reserve | 130 | €16,949 | €16,949 | = | 0.0% |
| Distributable reserves | 133 | €120,513 | €121,916 | +€1,404 | +1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €590,691 | €802,733 | +€212,041 | +35.9% |
| Amounts payable after more than one year | 17 | €124,749 | €256,086 | +€131,336 | +105% |
| Financial debts | 170/4 | €124,749 | €256,086 | +€131,336 | +105% |
| Amounts payable within one year | 42/48 | €465,114 | €546,115 | +€81,001 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €25,251 | €66,895 | +€41,644 | +165% |
| Trade debts | 44 | €3,743 | €15,529 | +€11,786 | +315% |
| Suppliers | 440/4 | €3,743 | €15,529 | +€11,786 | +315% |
| Taxes, remuneration and social security | 45 | €89,811 | €94,520 | +€4,708 | +5.2% |
| Taxes | 450/3 | €14,707 | €16,023 | +€1,317 | +9.0% |
| Remuneration and social security | 454/9 | €75,105 | €78,496 | +€3,392 | +4.5% |
| Other amounts payable | 47/48 | €346,309 | €369,171 | +€22,862 | +6.6% |
| Accrued charges and deferred income | 492/3 | €828 | €532 | -€296 | -35.7% |
| Non-recurring operating income | 76A | €10,000 | €6,138 | -€3,862 | -38.6% |
| Remuneration, social security and pensions | 62 | €621,525 | €692,037 | +€70,512 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,932 | €118,939 | +€58,007 | +95.2% |
| Other operating charges | 640/8 | €2,826 | €20,165 | +€17,339 | +614% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,128,695 | €1,255,866 | +€127,171 | +11.3% |
| Operating profit (loss) | 9901 | €443,413 | €424,726 | -€18,687 | -4.2% |
| Financial income | 75/76B | €3,362 | €2,270 | -€1,092 | -32.5% |
| Recurring financial income | 75 | €3,362 | €2,270 | -€1,092 | -32.5% |
| Financial charges | 65/66B | €1,049 | €9,182 | +€8,133 | +776% |
| Recurring financial charges | 65 | €1,049 | €9,182 | +€8,133 | +776% |
| Profit (loss) for the period before taxes | 9903 | €445,726 | €417,814 | -€27,912 | -6.3% |
| Income taxes | 67/77 | €125,265 | €110,717 | -€14,548 | -11.6% |
| Profit (loss) for the period | 9904 | €320,462 | €307,097 | -€13,364 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €320,462 | €307,097 | -€13,364 | -4.2% |
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 31 October 2026 via checked.be.