DEMAES KATERING: 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.
DEMAES KATERING
Largest movements
- Cash +€52,944
up €52,944 (+25.2%), from €210,377 to €263,321
mainly Net result for the year (+€63,863) and Depreciation (+€10,857)
- Receivables within one year +€20,859
up €20,859 (+288%), from €7,240 to €28,099
- Tangible fixed assets -€7,707
down €7,707 (-16.5%), from €46,716 to €39,009
of which Furniture and vehicles: -€6,750
- Profit (loss) carried forward +€63,863
new in 2025: €63,863
- Debts after one year -€6,786
down €6,786 (-45.1%), from €15,036 to €8,250
- Other debts +€5,497
up €5,497 (+14.9%), from €36,790 to €42,288
- Trade debts +€5,207
up €5,207 (+462%), from €1,126 to €6,333
- Gross operating margin -€12,577
down €12,577 (-9.8%), from €128,764 to €116,187
- Taxes -€10,994
down €10,994 (-40.5%), from €27,163 to €16,169
- Staff costs +€6,793
up €6,793 (+50.7%), from €13,398 to €20,191
- Financial income -€2,147
down €2,147 (-100.0%), from €2,147 to €0
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 | €264,905 | €331,723 | +€66,818 | +25.2% |
| Fixed assets | 21/28 | €46,716 | €39,009 | -€7,707 | -16.5% |
| Tangible fixed assets | 22/27 | €46,716 | €39,009 | -€7,707 | -16.5% |
| Land and buildings | 22 | €10,260 | €8,812 | -€1,449 | -14.1% |
| Plant, machinery and equipment | 23 | €15,268 | €15,759 | +€491 | +3.2% |
| Furniture and vehicles | 24 | €21,187 | €14,438 | -€6,750 | -31.9% |
| Current assets | 29/58 | €218,189 | €292,715 | +€74,525 | +34.2% |
| Amounts receivable within one year | 40/41 | €7,240 | €28,099 | +€20,859 | +288% |
| Trade receivables | 40 | €7,240 | €28,099 | +€20,859 | +288% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €210,377 | €263,321 | +€52,944 | +25.2% |
| Deferred charges and accrued income | 490/1 | €572 | €1,294 | +€722 | +126% |
| Total equity and liabilities | 10/49 | €264,905 | €331,723 | +€66,818 | +25.2% |
| Equity | 10/15 | €193,700 | €257,563 | +€63,863 | +33.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €178,700 | €178,700 | = | 0.0% |
| Distributable reserves | 133 | €178,700 | €178,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €63,863 | +€63,863 | |
| Amounts payable | 17/49 | €71,205 | €74,161 | +€2,956 | +4.2% |
| Amounts payable after more than one year | 17 | €15,036 | €8,250 | -€6,786 | -45.1% |
| Financial debts | 170/4 | €15,036 | €8,250 | -€6,786 | -45.1% |
| Amounts payable within one year | 42/48 | €56,169 | €65,911 | +€9,742 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €6,533 | €6,786 | +€253 | +3.9% |
| Trade debts | 44 | €1,126 | €6,333 | +€5,207 | +462% |
| Suppliers | 440/4 | €1,126 | €6,333 | +€5,207 | +462% |
| Taxes, remuneration and social security | 45 | €11,719 | €10,504 | -€1,215 | -10.4% |
| Taxes | 450/3 | €11,081 | €6,389 | -€4,691 | -42.3% |
| Remuneration and social security | 454/9 | €639 | €4,115 | +€3,476 | +544% |
| Other amounts payable | 47/48 | €36,790 | €42,288 | +€5,497 | +14.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €13,398 | €20,191 | +€6,793 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,401 | €10,857 | -€544 | -4.8% |
| Other operating charges | 640/8 | €1,036 | €1,575 | +€538 | +52.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €128,764 | €116,187 | -€12,577 | -9.8% |
| Operating profit (loss) | 9901 | €102,929 | €83,565 | -€19,364 | -18.8% |
| Financial income | 75/76B | €2,147 | €0 | -€2,147 | -100.0% |
| Recurring financial income | 75 | €2,147 | €0 | -€2,147 | -100.0% |
| Financial charges | 65/66B | €3,930 | €3,533 | -€397 | -10.1% |
| Recurring financial charges | 65 | €3,930 | €3,533 | -€397 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €101,146 | €80,032 | -€21,114 | -20.9% |
| Income taxes | 67/77 | €27,163 | €16,169 | -€10,994 | -40.5% |
| Profit (loss) for the period | 9904 | €73,983 | €63,863 | -€10,120 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,983 | €63,863 | -€10,120 | -13.7% |
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 30 October 2026 via checked.be.