DEMAP: 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.
DEMAP
Largest movements
- Cash -€8,058
down €8,058 (-31.1%), from €25,905 to €17,847
mainly Other debts (-€14,560) and Accrued charges and deferred income (-€9,804)
- Intangible fixed assets -€7,783
down €7,783 (-29.2%), from €26,650 to €18,866
- Other debts -€14,560
down €14,560 (-43.2%), from €33,691 to €19,130
- Advances received +€12,000
up €12,000 (+13.1%), from €91,717 to €103,717
- Accrued charges and deferred income -€9,804
down €9,804 (-31.1%), from €31,554 to €21,750
- Tax, wage and social debts +€6,612
up €6,612 (+40.3%), from €16,412 to €23,024
of which Taxes: +€4,995
- Profit (loss) carried forward -€5,272
down €5,272 (-4.1%), from -€130,102 to -€135,374
- Gross operating margin -€3,381
down €3,381 (-4.8%), from €70,774 to €67,393
- Staff costs +€2,565
up €2,565 (+5.8%), from €43,848 to €46,413
- Taxes +€2,326
up €2,326 (+20.6%), from €11,308 to €13,634
- Other operating charges -€1,583
down €1,583 (-46.8%), from €3,382 to €1,799
- Depreciation +€1,064
up €1,064 (+12.0%), from €8,899 to €9,963
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,615 | €51,330 | -€15,285 | -22.9% |
| Fixed assets | 21/28 | €37,715 | €29,549 | -€8,166 | -21.7% |
| Intangible fixed assets | 21 | €26,650 | €18,866 | -€7,783 | -29.2% |
| Tangible fixed assets | 22/27 | €4,055 | €3,672 | -€383 | -9.4% |
| Furniture and vehicles | 24 | €4,055 | €3,672 | -€383 | -9.4% |
| Financial fixed assets | 28 | €7,011 | €7,011 | = | 0.0% |
| Current assets | 29/58 | €28,900 | €21,781 | -€7,119 | -24.6% |
| Amounts receivable within one year | 40/41 | €2,119 | €2,590 | +€470 | +22.2% |
| Trade receivables | 40 | €2,119 | €2,590 | +€470 | +22.2% |
| Cash at bank and in hand | 54/58 | €25,905 | €17,847 | -€8,058 | -31.1% |
| Deferred charges and accrued income | 490/1 | €876 | €1,344 | +€468 | +53.4% |
| Total equity and liabilities | 10/49 | €66,615 | €51,330 | -€15,285 | -22.9% |
| Equity | 10/15 | -€119,434 | -€124,706 | -€5,272 | -4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,468 | €4,468 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,608 | €2,608 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,102 | -€135,374 | -€5,272 | -4.1% |
| Amounts payable | 17/49 | €186,049 | €176,036 | -€10,013 | -5.4% |
| Amounts payable within one year | 42/48 | €154,495 | €154,286 | -€209 | -0.1% |
| Trade debts | 44 | €12,675 | €8,414 | -€4,261 | -33.6% |
| Suppliers | 440/4 | €12,675 | €8,414 | -€4,261 | -33.6% |
| Advances received on contracts in progress | 46 | €91,717 | €103,717 | +€12,000 | +13.1% |
| Taxes, remuneration and social security | 45 | €16,412 | €23,024 | +€6,612 | +40.3% |
| Taxes | 450/3 | €8,799 | €13,794 | +€4,995 | +56.8% |
| Remuneration and social security | 454/9 | €7,613 | €9,230 | +€1,617 | +21.2% |
| Other amounts payable | 47/48 | €33,691 | €19,130 | -€14,560 | -43.2% |
| Accrued charges and deferred income | 492/3 | €31,554 | €21,750 | -€9,804 | -31.1% |
| Remuneration, social security and pensions | 62 | €43,848 | €46,413 | +€2,565 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,899 | €9,963 | +€1,064 | +12.0% |
| Other operating charges | 640/8 | €3,382 | €1,799 | -€1,583 | -46.8% |
| Non-recurring operating charges | 66A | €600 | - | -€600 | |
| Gross operating margin | 9900 | €70,774 | €67,393 | -€3,381 | -4.8% |
| Operating profit (loss) | 9901 | €14,045 | €9,219 | -€4,827 | -34.4% |
| Financial income | 75/76B | €9 | €420 | +€411 | +4,549% |
| Recurring financial income | 75 | €9 | €403 | +€394 | +4,359% |
| Non-recurring financial income | 76B | - | €17 | +€17 | |
| Financial charges | 65/66B | €1,152 | €1,277 | +€125 | +10.9% |
| Recurring financial charges | 65 | €1,152 | €1,277 | +€125 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €12,903 | €8,362 | -€4,541 | -35.2% |
| Income taxes | 67/77 | €11,308 | €13,634 | +€2,326 | +20.6% |
| Profit (loss) for the period | 9904 | €1,594 | -€5,272 | -€6,867 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,594 | -€5,272 | -€6,867 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.