Demdel Editions: 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.
Demdel Editions
Largest movements
- Receivables within one year -€725
no longer reported in 2023 (was €725)
- Cash +€33
up €33 (+412%), from €8 to €41
mainly Tax, wage and social debts (+€2,397) and Receivables within one year (+€725)
- Profit (loss) carried forward -€4,145
down €4,145 (-5.6%), from -€74,139 to -€78,284
- Tax, wage and social debts +€2,397
new in 2023: €2,397
- Trade debts +€552
up €552 (+71.7%), from €770 to €1,322
- Other debts +€504
up €504 (+7.6%), from €6,667 to €7,170
- Write-downs -€8,430
no longer reported in 2023 (was €8,430)
- Gross operating margin +€8,040
up €8,040 (+83.9%), from -€9,582 to -€1,542
- Other operating charges -€3,942
down €3,942 (-79.7%), from €4,943 to €1,002
- Taxes +€1,400
new in 2023: €1,400
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €733 | €41 | -€692 | -94.4% |
| Current assets | 29/58 | €733 | €41 | -€692 | -94.4% |
| Amounts receivable within one year | 40/41 | €725 | - | -€725 | |
| Other amounts receivable | 41 | €725 | - | -€725 | |
| Cash at bank and in hand | 54/58 | €8 | €41 | +€33 | +412% |
| Total equity and liabilities | 10/49 | €733 | €41 | -€692 | -94.4% |
| Equity | 10/15 | -€55,539 | -€59,684 | -€4,145 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,139 | -€78,284 | -€4,145 | -5.6% |
| Amounts payable | 17/49 | €56,272 | €59,725 | +€3,453 | +6.1% |
| Amounts payable after more than one year | 17 | €47,336 | €47,336 | = | 0.0% |
| Other amounts payable | 178/9 | €47,336 | €47,336 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,436 | €10,889 | +€3,453 | +46.4% |
| Trade debts | 44 | €770 | €1,322 | +€552 | +71.7% |
| Suppliers | 440/4 | €770 | €1,322 | +€552 | +71.7% |
| Taxes, remuneration and social security | 45 | - | €2,397 | +€2,397 | |
| Taxes | 450/3 | - | €2,397 | +€2,397 | |
| Other amounts payable | 47/48 | €6,667 | €7,170 | +€504 | +7.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,430 | - | -€8,430 | |
| Other operating charges | 640/8 | €4,943 | €1,002 | -€3,942 | -79.7% |
| Gross operating margin | 9900 | -€9,582 | -€1,542 | +€8,040 | +83.9% |
| Operating profit (loss) | 9901 | -€22,955 | -€2,544 | +€20,411 | +88.9% |
| Financial charges | 65/66B | €211 | €202 | -€9 | -4.5% |
| Recurring financial charges | 65 | €211 | €202 | -€9 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,166 | -€2,745 | +€20,421 | +88.1% |
| Income taxes | 67/77 | - | €1,400 | +€1,400 | |
| Profit (loss) for the period | 9904 | -€23,166 | -€4,145 | +€19,021 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,166 | -€4,145 | +€19,021 | +82.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.