DEMA DESIGN: 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 DESIGN
Largest movements
- Stocks and contracts -€15,574
down €15,574 (-66.0%), from €23,600 to €8,026
of which Stocks: -€10,724
- Tangible fixed assets -€13,501
down €13,501 (-33.7%), from €40,082 to €26,581
- Receivables within one year -€8,403
down €8,403 (-18.1%), from €46,517 to €38,114
of which Trade receivables: -€16,106
- Cash +€3,304
new in 2025: €3,304
mainly Stocks and contracts (+€15,574) and Depreciation (+€13,501)
- Short-term financial debts -€31,243
no longer reported in 2025 (was €31,243)
- Profit (loss) carried forward +€5,770
up €5,770 (+8.8%), from -€65,285 to -€59,516
- Other debts -€5,174
no longer reported in 2025 (was €5,174)
- Debts after one year -€4,050
down €4,050 (-27.3%), from €14,810 to €10,760
- Tax, wage and social debts +€2,916
up €2,916 (+885.6%), from €329 to €3,245
of which Remuneration and social security: +€2,350
- Gross operating margin +€7,350
up €7,350 (+34.1%), from €21,531 to €28,881
- Staff costs -€2,067
no longer reported in 2025 (was €2,067)
- Depreciation +€1,662
up €1,662 (+14.0%), from €11,839 to €13,501
- Financial charges +€378
up €378 (+7.0%), from €5,404 to €5,782
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
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 | €112,269 | €77,247 | -€35,022 | -31.2% |
| Fixed assets | 21/28 | €40,082 | €26,581 | -€13,501 | -33.7% |
| Tangible fixed assets | 22/27 | €40,082 | €26,581 | -€13,501 | -33.7% |
| Plant, machinery and equipment | 23 | €5,006 | €3,496 | -€1,510 | -30.2% |
| Furniture and vehicles | 24 | €23,447 | €17,046 | -€6,401 | -27.3% |
| Leasing and similar rights | 25 | €1,931 | - | -€1,931 | |
| Other tangible fixed assets | 26 | €9,699 | €6,039 | -€3,659 | -37.7% |
| Current assets | 29/58 | €72,187 | €50,666 | -€21,521 | -29.8% |
| Stocks and contracts in progress | 3 | €23,600 | €8,026 | -€15,574 | -66.0% |
| Stocks | 30/36 | €18,750 | €8,026 | -€10,724 | -57.2% |
| Contracts in progress | 37 | €4,850 | - | -€4,850 | |
| Amounts receivable within one year | 40/41 | €46,517 | €38,114 | -€8,403 | -18.1% |
| Trade receivables | 40 | €41,397 | €25,291 | -€16,106 | -38.9% |
| Other amounts receivable | 41 | €5,120 | €12,823 | +€7,703 | +150.5% |
| Cash at bank and in hand | 54/58 | - | €3,304 | +€3,304 | |
| Deferred charges and accrued income | 490/1 | €2,070 | €1,222 | -€848 | -41.0% |
| Total equity and liabilities | 10/49 | €112,269 | €77,247 | -€35,022 | -31.2% |
| Equity | 10/15 | €52,581 | €58,351 | +€5,770 | +11.0% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €18,709 | €18,709 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €8,793 | €8,793 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,285 | -€59,516 | +€5,770 | +8.8% |
| Amounts payable | 17/49 | €59,688 | €18,896 | -€40,791 | -68.3% |
| Amounts payable after more than one year | 17 | €14,810 | €10,760 | -€4,050 | -27.3% |
| Financial debts | 170/4 | €14,810 | €10,760 | -€4,050 | -27.3% |
| Amounts payable within one year | 42/48 | €44,878 | €8,136 | -€36,742 | -81.9% |
| Current portion of amounts payable after more than one year | 42 | €6,495 | €3,988 | -€2,507 | -38.6% |
| Financial debts | 43 | €31,243 | - | -€31,243 | |
| Credit institutions | 430/8 | €31,243 | - | -€31,243 | |
| Trade debts | 44 | €1,636 | €903 | -€733 | -44.8% |
| Suppliers | 440/4 | €1,636 | €903 | -€733 | -44.8% |
| Taxes, remuneration and social security | 45 | €329 | €3,245 | +€2,916 | +885.6% |
| Taxes | 450/3 | €329 | €895 | +€566 | +171.9% |
| Remuneration and social security | 454/9 | - | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €5,174 | - | -€5,174 | |
| Remuneration, social security and pensions | 62 | €2,067 | - | -€2,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,839 | €13,501 | +€1,662 | +14.0% |
| Other operating charges | 640/8 | €3,813 | €3,922 | +€110 | +2.9% |
| Gross operating margin | 9900 | €21,531 | €28,881 | +€7,350 | +34.1% |
| Operating profit (loss) | 9901 | €3,812 | €11,458 | +€7,646 | +200.6% |
| Financial income | 75/76B | €0 | €94 | +€94 | +938400.0% |
| Recurring financial income | 75 | €0 | €94 | +€94 | +938400.0% |
| Financial charges | 65/66B | €5,404 | €5,782 | +€378 | +7.0% |
| Recurring financial charges | 65 | €5,404 | €5,782 | +€378 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,592 | €5,770 | +€7,362 | |
| Profit (loss) for the period | 9904 | -€1,592 | €5,770 | +€7,362 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,592 | €5,770 | +€7,362 |
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 11 October 2026 via checked.be.