DEMEB: 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.
DEMEB
Largest movements
- Tangible fixed assets -€133,495
down €133,495 (-7.9%), from €1.7m to €1.6m
- Receivables within one year -€100,163
down €100,163 (-100%), from €100,163 to €0
of which Other amounts receivable: -€100,003
- Debts after one year -€219,000
down €219,000 (-34.4%), from €636,723 to €417,723
- Other debts -€200,000
down €200,000 (-100%), from €200,000 to €0
- Profit (loss) carried forward +€173,544
up €173,544 (+23.4%), from €740,899 to €914,443
No income-statement line moved by more than 1% of the activity.
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 | €1,907,086 | €1,660,814 | -€246,273 | -12.9% |
| Fixed assets | 21/28 | €1,687,412 | €1,553,917 | -€133,495 | -7.9% |
| Tangible fixed assets | 22/27 | €1,687,412 | €1,553,917 | -€133,495 | -7.9% |
| Land and buildings | 22 | €1,687,412 | €1,553,917 | -€133,495 | -7.9% |
| Current assets | 29/58 | €219,674 | €106,896 | -€112,777 | -51.3% |
| Amounts receivable within one year | 40/41 | €100,163 | €0 | -€100,163 | -100% |
| Trade receivables | 40 | €160 | €0 | -€160 | -100% |
| Other amounts receivable | 41 | €100,003 | €0 | -€100,003 | -100% |
| Cash at bank and in hand | 54/58 | €119,511 | €106,896 | -€12,615 | -10.6% |
| Total equity and liabilities | 10/49 | €1,907,086 | €1,660,814 | -€246,273 | -12.9% |
| Equity | 10/15 | €809,099 | €982,643 | +€173,544 | +21.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €740,899 | €914,443 | +€173,544 | +23.4% |
| Amounts payable | 17/49 | €1,097,987 | €678,171 | -€419,817 | -38.2% |
| Amounts payable after more than one year | 17 | €636,723 | €417,723 | -€219,000 | -34.4% |
| Financial debts | 170/4 | €636,723 | €417,723 | -€219,000 | -34.4% |
| Amounts payable within one year | 42/48 | €426,764 | €225,947 | -€200,817 | -47.1% |
| Current portion of amounts payable after more than one year | 42 | €218,235 | €219,000 | +€765 | +0.4% |
| Trade debts | 44 | €0 | €2,246 | +€2,246 | |
| Suppliers | 440/4 | €0 | €2,246 | +€2,246 | |
| Taxes, remuneration and social security | 45 | €8,528 | €4,701 | -€3,828 | -44.9% |
| Taxes | 450/3 | €8,528 | €4,701 | -€3,828 | -44.9% |
| Other amounts payable | 47/48 | €200,000 | €0 | -€200,000 | -100% |
| Accrued charges and deferred income | 492/3 | €34,500 | €34,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,257 | €133,495 | -€1,761 | -1.3% |
| Other operating charges | 640/8 | €1,252 | €1,251 | -€1 | -0.1% |
| Gross operating margin | 9900 | €381,502 | €380,341 | -€1,161 | -0.3% |
| Operating profit (loss) | 9901 | €244,994 | €245,595 | +€601 | +0.2% |
| Financial charges | 65/66B | €15,532 | €12,257 | -€3,275 | -21.1% |
| Recurring financial charges | 65 | €15,532 | €12,257 | -€3,275 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €229,462 | €233,338 | +€3,876 | +1.7% |
| Income taxes | 67/77 | €58,536 | €59,794 | +€1,258 | +2.1% |
| Profit (loss) for the period | 9904 | €170,926 | €173,544 | +€2,618 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €170,926 | €173,544 | +€2,618 | +1.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.