DEMAR IMPORT: 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.
DEMAR IMPORT
Largest movements
- Receivables within one year -€27,426
down €27,426 (-34.2%), from €80,248 to €52,823
of which Other amounts receivable: -€16,242
- Tangible fixed assets +€26,303
up €26,303 (+10.5%), from €250,498 to €276,801
of which Furniture and vehicles: +€31,419
- Stocks and contracts -€9,203
down €9,203 (-5.2%), from €177,751 to €168,549
- Other debts -€9,600
down €9,600 (-89.7%), from €10,700 to €1,101
- Profit (loss) carried forward +€5,363
up €5,363 (+12.8%), from €42,020 to €47,383
- Gross operating margin -€35,354
down €35,354 (-43.7%), from €80,956 to €45,603
- Financial income +€18,753
up €18,753 (+1,240%), from €1,512 to €20,265
of which Non-recurring financial income: +€19,881
- Financial charges -€4,007
down €4,007 (-17.0%), from €23,609 to €19,602
of which Financial charges: -€7,896
- Taxes -€4,002
down €4,002 (-61.2%), from €6,538 to €2,536
- Depreciation +€1,316
up €1,316 (+15.5%), from €8,511 to €9,828
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 | €527,685 | €524,464 | -€3,222 | -0.6% |
| Formation expenses | 20 | €1,403 | - | -€1,403 | |
| Fixed assets | 21/28 | €254,248 | €280,551 | +€26,303 | +10.3% |
| Tangible fixed assets | 22/27 | €250,498 | €276,801 | +€26,303 | +10.5% |
| Land and buildings | 22 | €237,179 | €232,063 | -€5,116 | -2.2% |
| Furniture and vehicles | 24 | €13,319 | €44,738 | +€31,419 | +236% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €272,034 | €243,912 | -€28,122 | -10.3% |
| Stocks and contracts in progress | 3 | €177,751 | €168,549 | -€9,203 | -5.2% |
| Stocks | 30/36 | €177,751 | €168,549 | -€9,203 | -5.2% |
| Amounts receivable within one year | 40/41 | €80,248 | €52,823 | -€27,426 | -34.2% |
| Trade receivables | 40 | €63,716 | €52,532 | -€11,184 | -17.6% |
| Other amounts receivable | 41 | €16,533 | €291 | -€16,242 | -98.2% |
| Cash at bank and in hand | 54/58 | €9,824 | €14,962 | +€5,138 | +52.3% |
| Deferred charges and accrued income | 490/1 | €4,211 | €7,579 | +€3,368 | +80.0% |
| Total equity and liabilities | 10/49 | €527,685 | €524,464 | -€3,222 | -0.6% |
| Equity | 10/15 | €180,106 | €185,469 | +€5,363 | +3.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €119,536 | €119,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,965 | €33,965 | = | 0.0% |
| Distributable reserves | 133 | €83,716 | €83,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,020 | €47,383 | +€5,363 | +12.8% |
| Amounts payable | 17/49 | €347,579 | €338,995 | -€8,585 | -2.5% |
| Amounts payable after more than one year | 17 | €152,880 | €148,523 | -€4,357 | -2.8% |
| Financial debts | 170/4 | €152,880 | €148,523 | -€4,357 | -2.8% |
| Amounts payable within one year | 42/48 | €194,699 | €190,471 | -€4,228 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €23,364 | €24,120 | +€756 | +3.2% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €15,329 | €16,464 | +€1,135 | +7.4% |
| Suppliers | 440/4 | €15,329 | €16,464 | +€1,135 | +7.4% |
| Taxes, remuneration and social security | 45 | €20,305 | €23,786 | +€3,481 | +17.1% |
| Taxes | 450/3 | €19,784 | €23,786 | +€4,002 | +20.2% |
| Remuneration and social security | 454/9 | €521 | - | -€521 | |
| Other amounts payable | 47/48 | €10,700 | €1,101 | -€9,600 | -89.7% |
| Remuneration, social security and pensions | 62 | €25,281 | €24,428 | -€853 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,511 | €9,828 | +€1,316 | +15.5% |
| Other operating charges | 640/8 | €3,614 | €4,111 | +€497 | +13.8% |
| Gross operating margin | 9900 | €80,956 | €45,603 | -€35,354 | -43.7% |
| Operating profit (loss) | 9901 | €43,550 | €7,236 | -€36,314 | -83.4% |
| Financial income | 75/76B | €1,512 | €20,265 | +€18,753 | +1,240% |
| Recurring financial income | 75 | €1,512 | €384 | -€1,129 | -74.6% |
| Non-recurring financial income | 76B | - | €19,881 | +€19,881 | |
| Financial charges | 65/66B | €23,609 | €19,602 | -€4,007 | -17.0% |
| Recurring financial charges | 65 | €23,609 | €15,713 | -€7,896 | -33.4% |
| Non-recurring financial charges | 66B | - | €3,889 | +€3,889 | |
| Profit (loss) for the period before taxes | 9903 | €21,452 | €7,898 | -€13,554 | -63.2% |
| Income taxes | 67/77 | €6,538 | €2,536 | -€4,002 | -61.2% |
| Profit (loss) for the period | 9904 | €14,914 | €5,363 | -€9,552 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,914 | €5,363 | -€9,552 | -64.0% |
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 17 October 2026 via checked.be.