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DEMASOFT: 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.

What changed

DEMASOFT

BE 0438.764.058
NACE 47.621, Retail sale of newspapers and periodicals
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€46,324
2023 · €3,901+€42,423
Equity
-€80,947
2023 · -€127,271+€46,324
Cash
€54,568
2023 · €52,761+€1,807
Balance sheet total
€56,960
2023 · €55,744+€1,216

Largest movements

2023 to 2024
Assets
  • Cash +€1,807

    up €1,807 (+3.4%), from €52,761 to €54,568

    mainly Net result for the year (+€46,324) and Receivables within one year (+€591)

  • Receivables within one year -€591

    down €591 (-19.8%), from €2,983 to €2,392

    of which Other amounts receivable: -€414

Equity and liabilities
  • Profit (loss) carried forward +€46,324

    up €46,324 (+31.6%), from -€146,820 to -€100,497

  • Debts after one year -€45,000

    down €45,000 (-28.6%), from €157,500 to €112,500

Income statement
  • Gross operating margin +€42,926

    up €42,926 (+981.0%), from €4,376 to €47,302

  • Other operating charges +€491

    up €491 (+127.6%), from €384 to €875

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €3,901
Gross operating margin +€42,926
Other operating charges -€491
Financial charges -€13
Result 2024 €46,324

Cash bridge derived

cash 2023 to 2024

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.

From operations +€46,807
Investment €0
Financing -€45,000
Cash 2023 €52,761
Net result for the year +€46,324
Receivables within one year +€591
Other debts -€108
Debts after one year -€45,000
Cash 2024 €54,568
Every line side by side 27 lines
Line Code 2023 2024 Change %
Total assets 20/58 €55,744 €56,960 +€1,216 +2.2%
Current assets 29/58 €55,744 €56,960 +€1,216 +2.2%
Amounts receivable within one year 40/41 €2,983 €2,392 -€591 -19.8%
Trade receivables 40 €1,752 €1,575 -€177 -10.1%
Other amounts receivable 41 €1,231 €817 -€414 -33.6%
Cash at bank and in hand 54/58 €52,761 €54,568 +€1,807 +3.4%
Total equity and liabilities 10/49 €55,744 €56,960 +€1,216 +2.2%
Equity 10/15 -€127,271 -€80,947 +€46,324 +36.4%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €957 €957 = 0.0%
Non-distributable reserves 130/1 €698 €698 = 0.0%
Reserves not available under the articles 1311 €698 €698 = 0.0%
Distributable reserves 133 €259 €259 = 0.0%
Profit (loss) carried forward 14 -€146,820 -€100,497 +€46,324 +31.6%
Amounts payable 17/49 €183,015 €137,907 -€45,108 -24.6%
Amounts payable after more than one year 17 €157,500 €112,500 -€45,000 -28.6%
Financial debts 170/4 €157,500 €112,500 -€45,000 -28.6%
Amounts payable within one year 42/48 €25,515 €25,407 -€108 -0.4%
Other amounts payable 47/48 €25,515 €25,407 -€108 -0.4%
Other operating charges 640/8 €384 €875 +€491 +127.6%
Gross operating margin 9900 €4,376 €47,302 +€42,926 +981.0%
Operating profit (loss) 9901 €3,992 €46,427 +€42,436 +1063.1%
Financial charges 65/66B €91 €104 +€13 +13.8%
Recurring financial charges 65 €91 €104 +€13 +13.8%
Profit (loss) for the period before taxes 9903 €3,901 €46,324 +€42,423 +1087.6%
Profit (loss) for the period 9904 €3,901 €46,324 +€42,423 +1087.6%
Profit (loss) for the period to be appropriated 9905 €3,901 €46,324 +€42,423 +1087.6%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.