DEMA CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year +€38,312
up €38,312 (+113%), from €34,028 to €72,340
of which Other amounts receivable: +€38,532
- Cash +€17,647
up €17,647 (+41.2%), from €42,839 to €60,485
mainly Other debts (+€124,341) and Net result for the year (+€53,550)
- Tangible fixed assets +€3,345
up €3,345 (+38.4%), from €8,720 to €12,065
of which Other tangible fixed assets: +€2,980
- Other debts +€124,341
new in 2025: €124,341
- Reserves -€70,792
no longer reported in 2025 (was €70,792)
- Tax, wage and social debts +€2,289
up €2,289 (+15.6%), from €14,669 to €16,958
- Trade debts +€2,038
up €2,038 (+184%), from €1,106 to €3,144
- Gross operating margin +€12,447
up €12,447 (+21.2%), from €58,587 to €71,033
- Taxes +€2,086
up €2,086 (+17.3%), from €12,049 to €14,136
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 | €87,567 | €145,653 | +€58,087 | +66.3% |
| Fixed assets | 21/28 | €8,945 | €12,290 | +€3,345 | +37.4% |
| Tangible fixed assets | 22/27 | €8,720 | €12,065 | +€3,345 | +38.4% |
| Furniture and vehicles | 24 | €3,024 | €3,389 | +€365 | +12.1% |
| Other tangible fixed assets | 26 | €5,697 | €8,676 | +€2,980 | +52.3% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €78,621 | €133,363 | +€54,742 | +69.6% |
| Amounts receivable within one year | 40/41 | €34,028 | €72,340 | +€38,312 | +113% |
| Trade receivables | 40 | €27,894 | €27,673 | -€220 | -0.8% |
| Other amounts receivable | 41 | €6,134 | €44,667 | +€38,532 | +628% |
| Cash at bank and in hand | 54/58 | €42,839 | €60,485 | +€17,647 | +41.2% |
| Deferred charges and accrued income | 490/1 | €1,754 | €537 | -€1,217 | -69.4% |
| Total equity and liabilities | 10/49 | €87,567 | €145,653 | +€58,087 | +66.3% |
| Equity | 10/15 | €71,792 | €1,000 | -€70,792 | -98.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €70,792 | - | -€70,792 | |
| Distributable reserves | 133 | €70,792 | - | -€70,792 | |
| Amounts payable | 17/49 | €15,775 | €144,653 | +€128,879 | +817% |
| Amounts payable within one year | 42/48 | €15,775 | €144,443 | +€128,668 | +816% |
| Trade debts | 44 | €1,106 | €3,144 | +€2,038 | +184% |
| Suppliers | 440/4 | €1,106 | €3,144 | +€2,038 | +184% |
| Taxes, remuneration and social security | 45 | €14,669 | €16,958 | +€2,289 | +15.6% |
| Taxes | 450/3 | €14,669 | €16,958 | +€2,289 | +15.6% |
| Other amounts payable | 47/48 | - | €124,341 | +€124,341 | |
| Accrued charges and deferred income | 492/3 | - | €211 | +€211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €1,147 | +€510 | +80.0% |
| Other operating charges | 640/8 | €714 | €876 | +€162 | +22.7% |
| Gross operating margin | 9900 | €58,587 | €71,033 | +€12,447 | +21.2% |
| Operating profit (loss) | 9901 | €57,236 | €69,010 | +€11,775 | +20.6% |
| Financial income | 75/76B | €11 | €46 | +€35 | +306% |
| Recurring financial income | 75 | €11 | €46 | +€35 | +306% |
| Financial charges | 65/66B | €1,750 | €1,371 | -€379 | -21.7% |
| Recurring financial charges | 65 | €1,750 | €1,371 | -€379 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €55,497 | €67,685 | +€12,189 | +22.0% |
| Income taxes | 67/77 | €12,049 | €14,136 | +€2,086 | +17.3% |
| Profit (loss) for the period | 9904 | €43,447 | €53,550 | +€10,102 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,447 | €53,550 | +€10,102 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.