DEMANTEC: 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.
DEMANTEC
Largest movements
- Tangible fixed assets -€19,451
down €19,451 (-17.5%), from €111,085 to €91,634
of which Furniture and vehicles: -€12,494
- Receivables within one year +€16,354
up €16,354 (+161.0%), from €10,160 to €26,514
of which Trade receivables: +€13,891
- Cash +€4,779
up €4,779 (+32.2%), from €14,843 to €19,622
mainly Depreciation (+€19,451) and Tax, wage and social debts (+€2,572)
- Tax, wage and social debts +€2,572
up €2,572 (+117.6%), from €2,187 to €4,759
- Reserves +€2,076
up €2,076 (+2.5%), from €82,083 to €84,159
of which Distributable reserves: +€7,076
- Trade debts -€2,010
down €2,010 (-95.1%), from €2,112 to €103
- Gross operating margin -€9,791
down €9,791 (-33.1%), from €29,578 to €19,787
- Depreciation +€9,198
up €9,198 (+89.7%), from €10,253 to €19,451
- Taxes -€5,135
down €5,135 (-78.3%), from €6,560 to €1,426
- Financial income +€4,543
new in 2025: €4,543
of which Non-recurring financial income: +€4,525
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 | €137,490 | €139,020 | +€1,530 | +1.1% |
| Fixed assets | 21/28 | €111,085 | €91,634 | -€19,451 | -17.5% |
| Tangible fixed assets | 22/27 | €111,085 | €91,634 | -€19,451 | -17.5% |
| Land and buildings | 22 | €24,659 | €18,671 | -€5,988 | -24.3% |
| Plant, machinery and equipment | 23 | €4,238 | €3,269 | -€969 | -22.9% |
| Furniture and vehicles | 24 | €82,187 | €69,693 | -€12,494 | -15.2% |
| Current assets | 29/58 | €26,406 | €47,387 | +€20,981 | +79.5% |
| Amounts receivable within one year | 40/41 | €10,160 | €26,514 | +€16,354 | +161.0% |
| Trade receivables | 40 | €4,560 | €18,451 | +€13,891 | +304.7% |
| Other amounts receivable | 41 | €5,600 | €8,064 | +€2,463 | +44.0% |
| Cash at bank and in hand | 54/58 | €14,843 | €19,622 | +€4,779 | +32.2% |
| Deferred charges and accrued income | 490/1 | €1,403 | €1,250 | -€153 | -10.9% |
| Total equity and liabilities | 10/49 | €137,490 | €139,020 | +€1,530 | +1.1% |
| Equity | 10/15 | €132,083 | €134,159 | +€2,076 | +1.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €82,083 | €84,159 | +€2,076 | +2.5% |
| Non-distributable reserves | 130/1 | €5,000 | €0 | -€5,000 | -100.0% |
| Reserves not available under the articles | 1311 | €5,000 | €0 | -€5,000 | -100.0% |
| Distributable reserves | 133 | €77,083 | €84,159 | +€7,076 | +9.2% |
| Amounts payable | 17/49 | €5,408 | €4,862 | -€546 | -10.1% |
| Amounts payable within one year | 42/48 | €5,408 | €4,862 | -€546 | -10.1% |
| Trade debts | 44 | €2,112 | €103 | -€2,010 | -95.1% |
| Suppliers | 440/4 | €2,112 | €103 | -€2,010 | -95.1% |
| Taxes, remuneration and social security | 45 | €2,187 | €4,759 | +€2,572 | +117.6% |
| Taxes | 450/3 | €2,187 | €4,759 | +€2,572 | +117.6% |
| Other amounts payable | 47/48 | €1,108 | €0 | -€1,108 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,253 | €19,451 | +€9,198 | +89.7% |
| Other operating charges | 640/8 | €1,318 | €1,333 | +€15 | +1.1% |
| Gross operating margin | 9900 | €29,578 | €19,787 | -€9,791 | -33.1% |
| Operating profit (loss) | 9901 | €18,006 | -€997 | -€19,003 | |
| Financial income | 75/76B | - | €4,543 | +€4,543 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Non-recurring financial income | 76B | - | €4,525 | +€4,525 | |
| Financial charges | 65/66B | €55 | €44 | -€11 | -19.5% |
| Recurring financial charges | 65 | €55 | €44 | -€11 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €17,951 | €3,502 | -€14,449 | -80.5% |
| Income taxes | 67/77 | €6,560 | €1,426 | -€5,135 | -78.3% |
| Profit (loss) for the period | 9904 | €11,391 | €2,076 | -€9,315 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,391 | €2,076 | -€9,315 | -81.8% |
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.