DEMBOL: 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.
DEMBOL
Largest movements
- Tangible fixed assets -€11,494
down €11,494 (-5.0%), from €232,155 to €220,661
of which Land and buildings: -€9,409
- Debts after one year -€16,800
down €16,800 (-24.9%), from €67,593 to €50,793
- Reserves +€8,000
up €8,000 (+13.3%), from €60,180 to €68,180
- Other debts -€4,800
down €4,800 (-6.9%), from €69,231 to €64,431
- Gross operating margin -€3,930
down €3,930 (-11.6%), from €33,991 to €30,061
- Taxes -€1,257
down €1,257 (-21.3%), from €5,902 to €4,645
- Financial charges -€597
down €597 (-17.3%), from €3,459 to €2,862
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 | €236,191 | €225,055 | -€11,136 | -4.7% |
| Fixed assets | 21/28 | €232,155 | €220,961 | -€11,194 | -4.8% |
| Tangible fixed assets | 22/27 | €232,155 | €220,661 | -€11,494 | -5.0% |
| Land and buildings | 22 | €218,957 | €209,548 | -€9,409 | -4.3% |
| Plant, machinery and equipment | 23 | €10,751 | €9,658 | -€1,093 | -10.2% |
| Furniture and vehicles | 24 | €2,447 | €1,455 | -€992 | -40.5% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €4,036 | €4,094 | +€58 | +1.4% |
| Amounts receivable within one year | 40/41 | €1,761 | €1,453 | -€308 | -17.5% |
| Trade receivables | 40 | €260 | - | -€260 | |
| Other amounts receivable | 41 | €1,501 | €1,453 | -€48 | -3.2% |
| Cash at bank and in hand | 54/58 | €1,734 | €1,328 | -€406 | -23.4% |
| Deferred charges and accrued income | 490/1 | €541 | €1,313 | +€772 | +142.7% |
| Total equity and liabilities | 10/49 | €236,191 | €225,055 | -€11,136 | -4.7% |
| Equity | 10/15 | €80,232 | €90,226 | +€9,994 | +12.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €60,180 | €68,180 | +€8,000 | +13.3% |
| Distributable reserves | 133 | €60,180 | €68,180 | +€8,000 | +13.3% |
| Profit (loss) carried forward | 14 | -€9,948 | -€7,954 | +€1,994 | +20.0% |
| Amounts payable | 17/49 | €155,959 | €134,829 | -€21,130 | -13.5% |
| Amounts payable after more than one year | 17 | €67,593 | €50,793 | -€16,800 | -24.9% |
| Financial debts | 170/4 | €67,593 | €50,793 | -€16,800 | -24.9% |
| Amounts payable within one year | 42/48 | €88,166 | €84,036 | -€4,130 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €16,216 | €16,800 | +€584 | +3.6% |
| Financial debts | 43 | €2,033 | €2,040 | +€7 | +0.3% |
| Credit institutions | 430/8 | €2,033 | €2,040 | +€7 | +0.3% |
| Trade debts | 44 | €686 | €765 | +€79 | +11.5% |
| Suppliers | 440/4 | €686 | €765 | +€79 | +11.5% |
| Other amounts payable | 47/48 | €69,231 | €64,431 | -€4,800 | -6.9% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,543 | €11,494 | -€49 | -0.4% |
| Other operating charges | 640/8 | €749 | €1,066 | +€317 | +42.3% |
| Gross operating margin | 9900 | €33,991 | €30,061 | -€3,930 | -11.6% |
| Operating profit (loss) | 9901 | €21,699 | €17,501 | -€4,198 | -19.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €3,459 | €2,862 | -€597 | -17.3% |
| Recurring financial charges | 65 | €3,459 | €2,862 | -€597 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €18,243 | €14,639 | -€3,604 | -19.8% |
| Income taxes | 67/77 | €5,902 | €4,645 | -€1,257 | -21.3% |
| Profit (loss) for the period | 9904 | €12,341 | €9,994 | -€2,347 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,341 | €9,994 | -€2,347 | -19.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.