Demasi: 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.
Demasi
Largest movements
- Receivables within one year +€2,064
up €2,064 (+1.7%), from €120,423 to €122,487
of which Other amounts receivable: +€2,064
- Trade debts +€1,401
up €1,401 (+112%), from €1,248 to €2,649
- Financial charges +€394
up €394 (+174%), from €226 to €620
- Financial income -€298
down €298 (-51.1%), from €585 to €286
- Gross operating margin +€222
up €222 (+12.0%), from €1,841 to €2,062
- Taxes -€122
down €122 (-27.0%), from €454 to €331
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 | €120,709 | €122,535 | +€1,826 | +1.5% |
| Current assets | 29/58 | €120,709 | €122,535 | +€1,826 | +1.5% |
| Amounts receivable within one year | 40/41 | €120,423 | €122,487 | +€2,064 | +1.7% |
| Trade receivables | 40 | €6,165 | €6,165 | = | 0.0% |
| Other amounts receivable | 41 | €114,258 | €116,321 | +€2,064 | +1.8% |
| Cash at bank and in hand | 54/58 | €286 | €49 | -€237 | -83.0% |
| Total equity and liabilities | 10/49 | €120,709 | €122,535 | +€1,826 | +1.5% |
| Equity | 10/15 | €117,621 | €118,406 | +€784 | +0.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €17,621 | €18,406 | +€784 | +4.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €17,621 | €18,406 | +€784 | +4.4% |
| Amounts payable | 17/49 | €3,087 | €4,130 | +€1,042 | +33.8% |
| Amounts payable within one year | 42/48 | €1,937 | €2,980 | +€1,042 | +53.8% |
| Trade debts | 44 | €1,248 | €2,649 | +€1,401 | +112% |
| Suppliers | 440/4 | €1,248 | €2,649 | +€1,401 | +112% |
| Taxes, remuneration and social security | 45 | €690 | €331 | -€359 | -52.0% |
| Taxes | 450/3 | €690 | €331 | -€359 | -52.0% |
| Accrued charges and deferred income | 492/3 | €1,150 | €1,150 | = | 0.0% |
| Other operating charges | 640/8 | €599 | €613 | +€14 | +2.3% |
| Gross operating margin | 9900 | €1,841 | €2,062 | +€222 | +12.0% |
| Operating profit (loss) | 9901 | €1,241 | €1,449 | +€208 | +16.7% |
| Financial income | 75/76B | €585 | €286 | -€298 | -51.1% |
| Recurring financial income | 75 | €585 | €286 | -€298 | -51.1% |
| Financial charges | 65/66B | €226 | €620 | +€394 | +174% |
| Recurring financial charges | 65 | €226 | €620 | +€394 | +174% |
| Profit (loss) for the period before taxes | 9903 | €1,599 | €1,115 | -€484 | -30.3% |
| Income taxes | 67/77 | €454 | €331 | -€122 | -27.0% |
| Profit (loss) for the period | 9904 | €1,146 | €784 | -€362 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,146 | €784 | -€362 | -31.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.