Skip to content

DEMAGO: 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.

What changed

DEMAGO

BE 0451.199.260
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€122,532
2024 · -€294,145+€171,614
Equity
-€685,271
2024 · -€562,740-€122,532
Cash
€35,334
2024 · €19,154+€16,180
Balance sheet total
€312,420
2024 · €329,264-€16,844

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€17,164

    down €17,164 (-7.5%), from €228,777 to €211,612

  • Cash +€16,180

    up €16,180 (+84.5%), from €19,154 to €35,334

    mainly Debts after one year (+€82,914) and Depreciation (+€50,636)

  • Intangible fixed assets -€10,126

    down €10,126 (-17.1%), from €59,054 to €48,928

  • Deferred charges and accrued income -€4,964

    down €4,964 (-67.0%), from €7,409 to €2,445

Equity and liabilities
  • Profit (loss) carried forward -€122,532

    down €122,532 (-21.0%), from -€583,068 to -€705,600

  • Debts after one year +€82,914

    up €82,914 (+11.8%), from €704,646 to €787,559

    of which Other amounts payable: +€82,914

  • Accrued charges and deferred income +€19,288

    up €19,288, from €0 to €19,288

  • Trade debts +€13,503

    up €13,503 (+18.0%), from €74,907 to €88,411

  • Tax, wage and social debts -€12,825

    down €12,825 (-12.2%), from €105,508 to €92,682

    of which Remuneration and social security: -€15,335

Income statement
  • Gross operating margin +€254,128

    up €254,128 (+89.0%), from €285,401 to €539,529

  • Staff costs +€72,245

    up €72,245 (+13.7%), from €526,043 to €598,288

  • Depreciation +€6,574

    up €6,574 (+14.9%), from €44,062 to €50,636

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€294,145
Gross operating margin +€254,128
Staff costs -€72,245
Depreciation -€6,574
Other operating charges -€1,219
Financial income -€49
Financial charges -€2,226
Taxes -€200
Result 2025 -€122,532

Cash bridge derived

cash 2024 to 2025

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.

From operations -€36,444
Investment -€23,347
Financing +€75,970
Cash 2024 €19,154
Net result for the year -€122,532
Depreciation +€50,636
Stocks and contracts +€1,314
Receivables within one year -€544
Deferred charges and accrued income +€4,964
Trade debts +€13,503
Tax, wage and social debts -€12,825
Other debts +€9,751
Accrued charges and deferred income +€19,288
Investment in fixed assets (net) -€23,347
Debts after one year +€82,914
Current portion of long-term debt -€6,943
Cash 2025 €35,334
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €329,264 €312,420 -€16,844 -5.1%
Fixed assets 21/28 €289,400 €262,110 -€27,290 -9.4%
Intangible fixed assets 21 €59,054 €48,928 -€10,126 -17.1%
Tangible fixed assets 22/27 €228,777 €211,612 -€17,164 -7.5%
Plant, machinery and equipment 23 €29,267 €23,586 -€5,681 -19.4%
Furniture and vehicles 24 €12,863 €5,910 -€6,954 -54.1%
Other tangible fixed assets 26 €186,646 €182,117 -€4,529 -2.4%
Financial fixed assets 28 €1,570 €1,570 = 0.0%
Current assets 29/58 €39,864 €50,310 +€10,445 +26.2%
Stocks and contracts in progress 3 €12,257 €10,943 -€1,314 -10.7%
Stocks 30/36 €12,257 €10,943 -€1,314 -10.7%
Amounts receivable within one year 40/41 €1,044 €1,587 +€544 +52.1%
Trade receivables 40 €0 €500 +€500
Other amounts receivable 41 €1,044 €1,087 +€44 +4.2%
Cash at bank and in hand 54/58 €19,154 €35,334 +€16,180 +84.5%
Deferred charges and accrued income 490/1 €7,409 €2,445 -€4,964 -67.0%
Total equity and liabilities 10/49 €329,264 €312,420 -€16,844 -5.1%
Equity 10/15 -€562,740 -€685,271 -€122,532 -21.8%
Contributions 10/11 €20,329 €20,329 = 0.0%
Profit (loss) carried forward 14 -€583,068 -€705,600 -€122,532 -21.0%
Amounts payable 17/49 €892,004 €997,691 +€105,687 +11.8%
Amounts payable after more than one year 17 €704,646 €787,559 +€82,914 +11.8%
Financial debts 170/4 €0 - =
Other amounts payable 178/9 €704,646 €787,559 +€82,914 +11.8%
Amounts payable within one year 42/48 €187,359 €190,844 +€3,486 +1.9%
Current portion of amounts payable after more than one year 42 €6,943 €0 -€6,943 -100.0%
Trade debts 44 €74,907 €88,411 +€13,503 +18.0%
Suppliers 440/4 €74,907 €88,411 +€13,503 +18.0%
Taxes, remuneration and social security 45 €105,508 €92,682 -€12,825 -12.2%
Taxes 450/3 €27,649 €30,158 +€2,509 +9.1%
Remuneration and social security 454/9 €77,859 €62,524 -€15,335 -19.7%
Other amounts payable 47/48 - €9,751 +€9,751
Accrued charges and deferred income 492/3 €0 €19,288 +€19,288
Remuneration, social security and pensions 62 €526,043 €598,288 +€72,245 +13.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €44,062 €50,636 +€6,574 +14.9%
Other operating charges 640/8 €4,140 €5,359 +€1,219 +29.4%
Gross operating margin 9900 €285,401 €539,529 +€254,128 +89.0%
Operating profit (loss) 9901 -€288,844 -€114,755 +€174,089 +60.3%
Financial income 75/76B €56 €7 -€49 -88.3%
Recurring financial income 75 €56 €7 -€49 -88.3%
Financial charges 65/66B €5,228 €7,454 +€2,226 +42.6%
Recurring financial charges 65 €5,228 €7,454 +€2,226 +42.6%
Profit (loss) for the period before taxes 9903 -€294,016 -€122,202 +€171,814 +58.4%
Income taxes 67/77 €129 €329 +€200 +154.5%
Profit (loss) for the period 9904 -€294,145 -€122,532 +€171,614 +58.3%
Profit (loss) for the period to be appropriated 9905 -€294,145 -€122,532 +€171,614 +58.3%

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 30 September 2026 via checked.be.