DEMANET FLORAN: 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.
DEMANET FLORAN
Largest movements
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Tangible fixed assets -€8,749
down €8,749 (-26.8%), from €32,656 to €23,907
of which Furniture and vehicles: -€8,636
- Tax, wage and social debts -€33,750
down €33,750 (-52.5%), from €64,250 to €30,500
of which Remuneration and social security: -€35,000
- Current portion of long-term debt -€5,887
down €5,887 (-25.8%), from €22,842 to €16,955
- Profit (loss) carried forward +€2,954
up €2,954 (+13.3%), from €22,186 to €25,140
- Other debts +€2,025
up €2,025 (+44.4%), from €4,565 to €6,590
- Gross operating margin +€3,971
up €3,971 (+8.8%), from €44,985 to €48,956
- Purchases and services +€3,918
up €3,918 (+6.4%), from €60,808 to €64,726
- Taxes +€1,376
up €1,376 (+19.4%), from €7,098 to €8,474
- Financial income +€775
new in 2025: €775
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 | €129,843 | €95,225 | -€34,618 | -26.7% |
| Fixed assets | 21/28 | €32,656 | €23,907 | -€8,749 | -26.8% |
| Tangible fixed assets | 22/27 | €32,656 | €23,907 | -€8,749 | -26.8% |
| Plant, machinery and equipment | 23 | €141 | €28 | -€113 | -80.1% |
| Furniture and vehicles | 24 | €32,515 | €23,879 | -€8,636 | -26.6% |
| Current assets | 29/58 | €97,187 | €71,318 | -€25,869 | -26.6% |
| Amounts receivable within one year | 40/41 | €38,578 | €38,041 | -€537 | -1.4% |
| Trade receivables | 40 | €38,578 | €38,041 | -€537 | -1.4% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €32,595 | €32,250 | -€345 | -1.1% |
| Deferred charges and accrued income | 490/1 | €1,014 | €1,027 | +€13 | +1.3% |
| Total equity and liabilities | 10/49 | €129,843 | €95,225 | -€34,618 | -26.7% |
| Equity | 10/15 | €38,186 | €41,140 | +€2,954 | +7.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,186 | €25,140 | +€2,954 | +13.3% |
| Amounts payable | 17/49 | €91,657 | €54,085 | -€37,572 | -41.0% |
| Amounts payable within one year | 42/48 | €91,657 | €54,085 | -€37,572 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | €22,842 | €16,955 | -€5,887 | -25.8% |
| Trade debts | 44 | - | €40 | +€40 | |
| Suppliers | 440/4 | - | €40 | +€40 | |
| Taxes, remuneration and social security | 45 | €64,250 | €30,500 | -€33,750 | -52.5% |
| Taxes | 450/3 | €1,250 | €2,500 | +€1,250 | +100% |
| Remuneration and social security | 454/9 | €63,000 | €28,000 | -€35,000 | -55.6% |
| Other amounts payable | 47/48 | €4,565 | €6,590 | +€2,025 | +44.4% |
| Non-recurring operating income | 76A | - | €209 | +€209 | |
| Goods, raw materials, services and sundry goods | 60/61 | €60,808 | €64,726 | +€3,918 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,337 | €8,749 | +€412 | +4.9% |
| Other operating charges | 640/8 | €180 | €493 | +€313 | +174% |
| Non-recurring operating charges | 66A | - | €516 | +€516 | |
| Gross operating margin | 9900 | €44,985 | €48,956 | +€3,971 | +8.8% |
| Operating profit (loss) | 9901 | €36,468 | €39,198 | +€2,730 | +7.5% |
| Financial income | 75/76B | - | €775 | +€775 | |
| Recurring financial income | 75 | - | €775 | +€775 | |
| Financial charges | 65/66B | €710 | €545 | -€165 | -23.2% |
| Recurring financial charges | 65 | €710 | €545 | -€165 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €35,758 | €39,428 | +€3,670 | +10.3% |
| Income taxes | 67/77 | €7,098 | €8,474 | +€1,376 | +19.4% |
| Profit (loss) for the period | 9904 | €28,660 | €30,954 | +€2,294 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,660 | €30,954 | +€2,294 | +8.0% |
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 16 October 2026 via checked.be.