DEMA SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€5,536
up €5,536 (+99.5%), from €5,562 to €11,098
of which Trade receivables: +€5,536
- Intangible fixed assets -€5,000
down €5,000 (-10.7%), from €46,587 to €41,587
- Stocks and contracts +€3,153
up €3,153 (+203.4%), from €1,550 to €4,703
- Cash -€1,762
down €1,762 (-33.9%), from €5,203 to €3,441
mainly Debts after one year (-€9,805) and Receivables within one year (-€5,536)
- Debts after one year -€9,805
down €9,805 (-14.7%), from €66,911 to €57,107
- Profit (loss) carried forward +€8,819
up €8,819 (+11.9%), from -€74,176 to -€65,357
- Trade debts +€1,170
up €1,170 (+102.8%), from €1,138 to €2,308
- Tax, wage and social debts +€985
up €985 (+120.3%), from €818 to €1,803
of which Taxes: +€1,217
- Gross operating margin +€35,806
up €35,806, from -€12,993 to €22,814
- Staff costs +€2,478
up €2,478 (+76.1%), from €3,255 to €5,734
- Depreciation +€1,215
up €1,215 (+32.1%), from €3,785 to €5,000
- Financial charges +€285
up €285 (+17.7%), from €1,609 to €1,894
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 | €58,903 | €60,829 | +€1,927 | +3.3% |
| Fixed assets | 21/28 | €46,587 | €41,587 | -€5,000 | -10.7% |
| Intangible fixed assets | 21 | €46,587 | €41,587 | -€5,000 | -10.7% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €12,315 | €19,242 | +€6,927 | +56.2% |
| Stocks and contracts in progress | 3 | €1,550 | €4,703 | +€3,153 | +203.4% |
| Stocks | 30/36 | €1,550 | €4,703 | +€3,153 | +203.4% |
| Amounts receivable within one year | 40/41 | €5,562 | €11,098 | +€5,536 | +99.5% |
| Trade receivables | 40 | €5,562 | €11,098 | +€5,536 | +99.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,203 | €3,441 | -€1,762 | -33.9% |
| Total equity and liabilities | 10/49 | €58,903 | €60,829 | +€1,927 | +3.3% |
| Equity | 10/15 | -€54,291 | -€45,472 | +€8,819 | +16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,285 | €1,285 | = | 0.0% |
| Distributable reserves | 133 | €1,285 | €1,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,176 | -€65,357 | +€8,819 | +11.9% |
| Amounts payable | 17/49 | €113,194 | €106,301 | -€6,892 | -6.1% |
| Amounts payable after more than one year | 17 | €66,911 | €57,107 | -€9,805 | -14.7% |
| Financial debts | 170/4 | €66,911 | €57,107 | -€9,805 | -14.7% |
| Amounts payable within one year | 42/48 | €46,282 | €49,194 | +€2,912 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €9,393 | €9,805 | +€412 | +4.4% |
| Trade debts | 44 | €1,138 | €2,308 | +€1,170 | +102.8% |
| Suppliers | 440/4 | €1,138 | €2,308 | +€1,170 | +102.8% |
| Taxes, remuneration and social security | 45 | €818 | €1,803 | +€985 | +120.3% |
| Taxes | 450/3 | €586 | €1,803 | +€1,217 | +207.5% |
| Remuneration and social security | 454/9 | €232 | €0 | -€232 | -100.0% |
| Other amounts payable | 47/48 | €34,933 | €35,279 | +€346 | +1.0% |
| Remuneration, social security and pensions | 62 | €3,255 | €5,734 | +€2,478 | +76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,785 | €5,000 | +€1,215 | +32.1% |
| Other operating charges | 640/8 | €1,148 | €1,165 | +€17 | +1.5% |
| Gross operating margin | 9900 | -€12,993 | €22,814 | +€35,806 | |
| Operating profit (loss) | 9901 | -€21,181 | €10,915 | +€32,096 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.9% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.9% |
| Financial charges | 65/66B | €1,609 | €1,894 | +€285 | +17.7% |
| Recurring financial charges | 65 | €1,609 | €1,894 | +€285 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,776 | €9,021 | +€31,797 | |
| Income taxes | 67/77 | €195 | €202 | +€8 | +3.9% |
| Profit (loss) for the period | 9904 | -€22,970 | €8,819 | +€31,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,970 | €8,819 | +€31,790 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.