DEMASSURE: 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.
DEMASSURE
Largest movements
- Intangible fixed assets -€21,678
down €21,678 (-14.3%), from €151,580 to €129,903
- Cash +€12,016
up €12,016 (+10769.0%), from €112 to €12,128
mainly Depreciation (+€22,401) and Net result for the year (+€13,563)
- Deferred charges and accrued income +€7,983
up €7,983 (+48.5%), from €16,445 to €24,428
- Receivables within one year -€5,026
down €5,026 (-12.6%), from €39,945 to €34,919
of which Trade receivables: -€5,026
- Profit (loss) carried forward +€13,563
up €13,563 (+11.6%), from €116,871 to €130,434
- Trade debts -€9,829
down €9,829 (-18.0%), from €54,707 to €44,878
- Short-term financial debts -€6,918
no longer reported in 2025 (was €6,918)
- Tax, wage and social debts -€2,160
down €2,160 (-34.4%), from €6,287 to €4,127
- Gross operating margin +€14,491
up €14,491 (+45.4%), from €31,900 to €46,390
- Taxes +€3,630
up €3,630 (+161.3%), from €2,250 to €5,881
- Other operating charges +€2,292
up €2,292 (+175.5%), from €1,306 to €3,598
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 | €210,088 | €202,660 | -€7,428 | -3.5% |
| Fixed assets | 21/28 | €153,586 | €131,185 | -€22,401 | -14.6% |
| Intangible fixed assets | 21 | €151,580 | €129,903 | -€21,678 | -14.3% |
| Tangible fixed assets | 22/27 | €2,006 | €1,283 | -€724 | -36.1% |
| Plant, machinery and equipment | 23 | €1,455 | €1,091 | -€364 | -25.0% |
| Furniture and vehicles | 24 | €551 | €191 | -€360 | -65.3% |
| Current assets | 29/58 | €56,502 | €71,475 | +€14,974 | +26.5% |
| Amounts receivable within one year | 40/41 | €39,945 | €34,919 | -€5,026 | -12.6% |
| Trade receivables | 40 | €14,955 | €9,929 | -€5,026 | -33.6% |
| Other amounts receivable | 41 | €24,990 | €24,990 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €112 | €12,128 | +€12,016 | +10769.0% |
| Deferred charges and accrued income | 490/1 | €16,445 | €24,428 | +€7,983 | +48.5% |
| Total equity and liabilities | 10/49 | €210,088 | €202,660 | -€7,428 | -3.5% |
| Equity | 10/15 | €139,191 | €152,754 | +€13,563 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,871 | €130,434 | +€13,563 | +11.6% |
| Amounts payable | 17/49 | €70,898 | €49,907 | -€20,991 | -29.6% |
| Amounts payable within one year | 42/48 | €70,898 | €49,907 | -€20,991 | -29.6% |
| Financial debts | 43 | €6,918 | - | -€6,918 | |
| Credit institutions | 430/8 | €6,918 | - | -€6,918 | |
| Trade debts | 44 | €54,707 | €44,878 | -€9,829 | -18.0% |
| Suppliers | 440/4 | €54,707 | €44,878 | -€9,829 | -18.0% |
| Taxes, remuneration and social security | 45 | €6,287 | €4,127 | -€2,160 | -34.4% |
| Taxes | 450/3 | €6,287 | €4,127 | -€2,160 | -34.4% |
| Other amounts payable | 47/48 | €2,985 | €902 | -€2,084 | -69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,401 | €22,401 | = | 0.0% |
| Other operating charges | 640/8 | €1,306 | €3,598 | +€2,292 | +175.5% |
| Non-recurring operating charges | 66A | €4,535 | - | -€4,535 | |
| Gross operating margin | 9900 | €31,900 | €46,390 | +€14,491 | +45.4% |
| Operating profit (loss) | 9901 | €3,657 | €20,391 | +€16,734 | +457.5% |
| Financial income | 75/76B | €3 | €16 | +€13 | +452.7% |
| Recurring financial income | 75 | €3 | €16 | +€13 | +452.7% |
| Financial charges | 65/66B | €1,285 | €964 | -€321 | -25.0% |
| Recurring financial charges | 65 | €1,285 | €964 | -€321 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €2,376 | €19,444 | +€17,068 | +718.4% |
| Income taxes | 67/77 | €2,250 | €5,881 | +€3,630 | +161.3% |
| Profit (loss) for the period | 9904 | €125 | €13,563 | +€13,438 | +10732.4% |
| Profit (loss) for the period to be appropriated | 9905 | €125 | €13,563 | +€13,438 | +10732.4% |
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 8 October 2026 via checked.be.