DEMAMEDI: 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.
DEMAMEDI
Largest movements
- Current investments +€15,000
up €15,000 (+11.1%), from €135,000 to €150,000
- Deferred charges and accrued income +€9,363
up €9,363 (+234.8%), from €3,988 to €13,351
- Receivables within one year +€7,902
up €7,902 (+134.8%), from €5,863 to €13,764
of which Other amounts receivable: +€6,625
- Cash +€3,010
up €3,010 (+92.4%), from €3,259 to €6,269
mainly Net result for the year (+€61,440) and Depreciation (+€3,191)
- Profit (loss) carried forward +€62,221
up €62,221 (+115.9%), from €53,695 to €115,916
- Other debts -€18,413
down €18,413 (-22.4%), from €82,154 to €63,741
- Tax, wage and social debts -€11,300
down €11,300 (-75.3%), from €15,000 to €3,700
of which Taxes: -€15,000
- Depreciation -€7,190
down €7,190 (-69.3%), from €10,381 to €3,191
- Financial charges +€3,798
up €3,798 (+271.4%), from €1,399 to €5,197
- Gross operating margin -€2,945
down €2,945 (-3.3%), from €90,422 to €87,477
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 | €161,961 | €195,747 | +€33,787 | +20.9% |
| Fixed assets | 21/28 | €13,851 | €12,364 | -€1,488 | -10.7% |
| Tangible fixed assets | 22/27 | €13,808 | €12,320 | -€1,488 | -10.8% |
| Land and buildings | 22 | - | €4,644 | +€4,644 | |
| Plant, machinery and equipment | 23 | €1,085 | €285 | -€800 | -73.7% |
| Furniture and vehicles | 24 | €12,723 | €7,392 | -€5,332 | -41.9% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €148,109 | €183,384 | +€35,274 | +23.8% |
| Amounts receivable within one year | 40/41 | €5,863 | €13,764 | +€7,902 | +134.8% |
| Trade receivables | 40 | €234 | €1,510 | +€1,277 | +546.3% |
| Other amounts receivable | 41 | €5,629 | €12,254 | +€6,625 | +117.7% |
| Current investments | 50/53 | €135,000 | €150,000 | +€15,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €3,259 | €6,269 | +€3,010 | +92.4% |
| Deferred charges and accrued income | 490/1 | €3,988 | €13,351 | +€9,363 | +234.8% |
| Total equity and liabilities | 10/49 | €161,961 | €195,747 | +€33,787 | +20.9% |
| Equity | 10/15 | €64,695 | €126,916 | +€62,221 | +96.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,695 | €115,916 | +€62,221 | +115.9% |
| Amounts payable | 17/49 | €97,266 | €68,831 | -€28,434 | -29.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €97,154 | €67,441 | -€29,713 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,000 | €3,700 | -€11,300 | -75.3% |
| Taxes | 450/3 | €15,000 | €0 | -€15,000 | -100.0% |
| Remuneration and social security | 454/9 | - | €3,700 | +€3,700 | |
| Other amounts payable | 47/48 | €82,154 | €63,741 | -€18,413 | -22.4% |
| Accrued charges and deferred income | 492/3 | €112 | €1,391 | +€1,279 | +1143.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,381 | €3,191 | -€7,190 | -69.3% |
| Other operating charges | 640/8 | €738 | €277 | -€461 | -62.5% |
| Gross operating margin | 9900 | €90,422 | €87,477 | -€2,945 | -3.3% |
| Operating profit (loss) | 9901 | €79,303 | €84,009 | +€4,706 | +5.9% |
| Financial income | 75/76B | €953 | €1,153 | +€201 | +21.1% |
| Recurring financial income | 75 | €953 | €1,153 | +€201 | +21.1% |
| Financial charges | 65/66B | €1,399 | €5,197 | +€3,798 | +271.4% |
| Recurring financial charges | 65 | €1,399 | €5,197 | +€3,798 | +271.4% |
| Profit (loss) for the period before taxes | 9903 | €78,856 | €79,966 | +€1,109 | +1.4% |
| Income taxes | 67/77 | €19,371 | €18,526 | -€845 | -4.4% |
| Profit (loss) for the period | 9904 | €59,485 | €61,440 | +€1,955 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,485 | €61,440 | +€1,955 | +3.3% |
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 10 October 2026 via checked.be.