DEMA: what changed
Two fiscal 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.
DEMA
Largest movements
- Receivables within one year -€183
down €183 (-84.4%), from €217 to €34
- Other debts +€3,999
up €3,999 (+73.6%), from €5,435 to €9,434
- Profit (loss) carried forward -€2,269
down €2,269 (-10.6%), from -€21,387 to -€23,655
- Trade debts -€1,913
no longer reported in 2025 (was €1,913)
- Gross operating margin -€413
down €413 (-32.8%), from -€1,261 to -€1,674
- Other operating charges -€58
down €58 (-8.8%), from €652 to €595
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217 | €34 | -€183 | -84.4% |
| Current assets | 29/58 | €217 | €34 | -€183 | -84.4% |
| Amounts receivable within one year | 40/41 | €217 | €34 | -€183 | -84.4% |
| Other amounts receivable | 41 | €217 | €34 | -€183 | -84.4% |
| Total equity and liabilities | 10/49 | €217 | €34 | -€183 | -84.4% |
| Equity | 10/15 | -€7,132 | -€9,400 | -€2,269 | -31.8% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,387 | -€23,655 | -€2,269 | -10.6% |
| Amounts payable | 17/49 | €7,348 | €9,434 | +€2,086 | +28.4% |
| Amounts payable within one year | 42/48 | €7,348 | €9,434 | +€2,086 | +28.4% |
| Trade debts | 44 | €1,913 | - | -€1,913 | |
| Suppliers | 440/4 | €1,913 | - | -€1,913 | |
| Other amounts payable | 47/48 | €5,435 | €9,434 | +€3,999 | +73.6% |
| Other operating charges | 640/8 | €652 | €595 | -€58 | -8.8% |
| Gross operating margin | 9900 | -€1,261 | -€1,674 | -€413 | -32.8% |
| Operating profit (loss) | 9901 | -€1,913 | -€2,269 | -€356 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,913 | -€2,269 | -€356 | -18.6% |
| Profit (loss) for the period | 9904 | -€1,913 | -€2,269 | -€356 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,913 | -€2,269 | -€356 | -18.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.