DEMBOUR CONSULT: 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.
DEMBOUR CONSULT
Largest movements
- Receivables within one year -€6,876
down €6,876 (-5.0%), from €136,786 to €129,910
of which Trade receivables: -€5,000
- Cash -€5,620
down €5,620 (-8.9%), from €62,899 to €57,278
mainly Net result for the year (-€10,096) and Trade debts (-€2,400)
- Profit (loss) carried forward -€10,096
down €10,096 (-16.4%), from €61,462 to €51,365
- Trade debts -€2,400
no longer reported in 2025 (was €2,400)
- Other operating charges +€4,789
up €4,789 (+758%), from €632 to €5,421
- Financial income -€2,347
down €2,347 (-95.8%), from €2,450 to €103
- Purchases and services -€827
down €827 (-14.3%), from €5,802 to €4,975
- Gross operating margin +€679
up €679 (+12.6%), from -€5,406 to -€4,727
- Financial charges -€236
down €236 (-82.1%), from €287 to €51
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 | €199,685 | €187,188 | -€12,496 | -6.3% |
| Current assets | 29/58 | €199,685 | €187,188 | -€12,496 | -6.3% |
| Amounts receivable within one year | 40/41 | €136,786 | €129,910 | -€6,876 | -5.0% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €131,786 | €129,910 | -€1,876 | -1.4% |
| Cash at bank and in hand | 54/58 | €62,899 | €57,278 | -€5,620 | -8.9% |
| Total equity and liabilities | 10/49 | €199,685 | €187,188 | -€12,496 | -6.3% |
| Equity | 10/15 | €80,054 | €69,957 | -€10,096 | -12.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,462 | €51,365 | -€10,096 | -16.4% |
| Provisions and deferred taxes | 16 | €117,231 | €117,231 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €117,231 | €117,231 | = | 0.0% |
| Environmental obligations | 163 | €117,231 | €117,231 | = | 0.0% |
| Amounts payable | 17/49 | €2,400 | - | -€2,400 | |
| Amounts payable within one year | 42/48 | €2,400 | - | -€2,400 | |
| Trade debts | 44 | €2,400 | - | -€2,400 | |
| Suppliers | 440/4 | €2,400 | - | -€2,400 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,802 | €4,975 | -€827 | -14.3% |
| Other operating charges | 640/8 | €632 | €5,421 | +€4,789 | +758% |
| Gross operating margin | 9900 | -€5,406 | -€4,727 | +€679 | +12.6% |
| Operating profit (loss) | 9901 | -€6,038 | -€10,149 | -€4,110 | -68.1% |
| Financial income | 75/76B | €2,450 | €103 | -€2,347 | -95.8% |
| Recurring financial income | 75 | €2,450 | €103 | -€2,347 | -95.8% |
| Financial charges | 65/66B | €287 | €51 | -€236 | -82.1% |
| Recurring financial charges | 65 | €287 | €51 | -€236 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,876 | -€10,096 | -€6,221 | -161% |
| Profit (loss) for the period | 9904 | -€3,876 | -€10,096 | -€6,221 | -161% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,876 | -€10,096 | -€6,221 | -161% |
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 19 October 2026 via checked.be.