Dema Beheer: 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.
Dema Beheer
Largest movements
- Receivables within one year +€71,404
up €71,404 (+338%), from €21,100 to €92,504
of which Other amounts receivable: +€60,065
- Cash -€7,362
down €7,362 (-80.9%), from €9,102 to €1,740
mainly Receivables within one year (-€71,404) and Investment in fixed assets (net) (-€1,688)
- Tangible fixed assets +€1,688
new in 2025: €1,688
- Reserves +€50,497
up €50,497 (+967%), from €5,221 to €55,718
- Tax, wage and social debts +€11,443
up €11,443 (+413%), from €2,771 to €14,214
- Other debts +€5,000
up €5,000 (+16.7%), from €30,000 to €35,000
- Trade debts -€1,210
down €1,210 (-100%), from €1,210 to €0
- Gross operating margin +€56,696
up €56,696 (+816%), from €6,944 to €63,641
- Taxes +€11,319
up €11,319 (+867%), from €1,305 to €12,624
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 | €41,202 | €106,932 | +€65,730 | +160% |
| Fixed assets | 21/28 | €11,000 | €12,688 | +€1,688 | +15.3% |
| Tangible fixed assets | 22/27 | - | €1,688 | +€1,688 | |
| Other tangible fixed assets | 26 | - | €1,688 | +€1,688 | |
| Financial fixed assets | 28 | €11,000 | €11,000 | = | 0.0% |
| Current assets | 29/58 | €30,202 | €94,244 | +€64,042 | +212% |
| Amounts receivable within one year | 40/41 | €21,100 | €92,504 | +€71,404 | +338% |
| Trade receivables | 40 | €2,100 | €13,439 | +€11,339 | +540% |
| Other amounts receivable | 41 | €19,000 | €79,065 | +€60,065 | +316% |
| Cash at bank and in hand | 54/58 | €9,102 | €1,740 | -€7,362 | -80.9% |
| Total equity and liabilities | 10/49 | €41,202 | €106,932 | +€65,730 | +160% |
| Equity | 10/15 | €7,221 | €57,718 | +€50,497 | +699% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,221 | €55,718 | +€50,497 | +967% |
| Distributable reserves | 133 | €5,221 | €55,718 | +€50,497 | +967% |
| Amounts payable | 17/49 | €33,981 | €49,214 | +€15,233 | +44.8% |
| Amounts payable within one year | 42/48 | €33,981 | €49,214 | +€15,233 | +44.8% |
| Trade debts | 44 | €1,210 | €0 | -€1,210 | -100% |
| Suppliers | 440/4 | €1,210 | €0 | -€1,210 | -100% |
| Taxes, remuneration and social security | 45 | €2,771 | €14,214 | +€11,443 | +413% |
| Taxes | 450/3 | €2,771 | €14,214 | +€11,443 | +413% |
| Other amounts payable | 47/48 | €30,000 | €35,000 | +€5,000 | +16.7% |
| Other operating charges | 640/8 | €387 | €462 | +€74 | +19.2% |
| Gross operating margin | 9900 | €6,944 | €63,641 | +€56,696 | +816% |
| Operating profit (loss) | 9901 | €6,557 | €63,179 | +€56,622 | +864% |
| Financial charges | 65/66B | €30 | €58 | +€27 | +89.8% |
| Recurring financial charges | 65 | €30 | €58 | +€27 | +89.8% |
| Profit (loss) for the period before taxes | 9903 | €6,527 | €63,121 | +€56,595 | +867% |
| Income taxes | 67/77 | €1,305 | €12,624 | +€11,319 | +867% |
| Profit (loss) for the period | 9904 | €5,221 | €50,497 | +€45,276 | +867% |
| Profit (loss) for the period to be appropriated | 9905 | €5,221 | €50,497 | +€45,276 | +867% |
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 17 October 2026 via checked.be.