DEMA CONSTRUCT & PLAFONNAGE: 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 CONSTRUCT & PLAFONNAGE
Largest movements
- Cash -€4,707
down €4,707 (-78.9%), from €5,969 to €1,261
mainly Net result for the year (-€6,256) and Tax, wage and social debts (-€960)
- Receivables within one year -€1,368
down €1,368 (-82.4%), from €1,660 to €292
- Deferred charges and accrued income -€443
no longer reported in 2025 (was €443)
- Profit (loss) carried forward -€6,256
down €6,256 (-191%), from -€3,283 to -€9,539
- Other debts +€1,529
up €1,529 (+102%), from €1,503 to €3,032
- Tax, wage and social debts -€960
no longer reported in 2025 (was €960)
- Trade debts -€855
no longer reported in 2025 (was €855)
- Purchases and services -€105,841
down €105,841 (-83.5%), from €126,781 to €20,940
- Turnover -€100,168
down €100,168 (-86.3%), from €116,059 to €15,891
- Gross operating margin +€5,673
up €5,673 (+52.9%), from -€10,722 to -€5,050
- Taxes +€4,000
no longer reported in 2025 (was -€4,000)
- Staff costs -€3,416
no longer reported in 2025 (was €3,416)
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 | €8,096 | €1,553 | -€6,543 | -80.8% |
| Fixed assets | 21/28 | €25 | - | -€25 | |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €8,071 | €1,553 | -€6,518 | -80.8% |
| Amounts receivable within one year | 40/41 | €1,660 | €292 | -€1,368 | -82.4% |
| Other amounts receivable | 41 | €1,660 | €292 | -€1,368 | -82.4% |
| Cash at bank and in hand | 54/58 | €5,969 | €1,261 | -€4,707 | -78.9% |
| Deferred charges and accrued income | 490/1 | €443 | - | -€443 | |
| Total equity and liabilities | 10/49 | €8,096 | €1,553 | -€6,543 | -80.8% |
| Equity | 10/15 | €4,777 | -€1,479 | -€6,256 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,283 | -€9,539 | -€6,256 | -191% |
| Amounts payable | 17/49 | €3,319 | €3,032 | -€287 | -8.6% |
| Amounts payable within one year | 42/48 | €3,319 | €3,032 | -€287 | -8.6% |
| Trade debts | 44 | €855 | - | -€855 | |
| Suppliers | 440/4 | €855 | - | -€855 | |
| Taxes, remuneration and social security | 45 | €960 | - | -€960 | |
| Taxes | 450/3 | €960 | - | -€960 | |
| Other amounts payable | 47/48 | €1,503 | €3,032 | +€1,529 | +102% |
| Turnover | 70 | €116,059 | €15,891 | -€100,168 | -86.3% |
| Non-recurring operating income | 76A | - | €1,391 | +€1,391 | |
| Goods, raw materials, services and sundry goods | 60/61 | €126,781 | €20,940 | -€105,841 | -83.5% |
| Remuneration, social security and pensions | 62 | €3,416 | - | -€3,416 | |
| Other operating charges | 640/8 | €432 | €1,007 | +€575 | +133% |
| Gross operating margin | 9900 | -€10,722 | -€5,050 | +€5,673 | +52.9% |
| Operating profit (loss) | 9901 | -€14,570 | -€6,057 | +€8,513 | +58.4% |
| Financial income | 75/76B | €1 | €23 | +€22 | +3,290% |
| Recurring financial income | 75 | €1 | €23 | +€22 | +3,290% |
| Financial charges | 65/66B | €181 | €222 | +€42 | +23.1% |
| Recurring financial charges | 65 | €181 | €222 | +€42 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,750 | -€6,256 | +€8,494 | +57.6% |
| Income taxes | 67/77 | -€4,000 | - | +€4,000 | |
| Profit (loss) for the period | 9904 | -€10,750 | -€6,256 | +€4,494 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,750 | -€6,256 | +€4,494 | +41.8% |
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 19 October 2026 via checked.be.