DEMEC-PRO: 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.
DEMEC-PRO
Largest movements
- Cash +€14,094
up €14,094 (+261.7%), from €5,386 to €19,480
mainly Net result for the year (+€13,674) and Depreciation (+€7,130)
- Tangible fixed assets -€5,933
down €5,933 (-28.6%), from €20,754 to €14,821
of which Furniture and vehicles: -€6,609
- Receivables within one year -€1,711
down €1,711 (-23.5%), from €7,278 to €5,567
of which Other amounts receivable: -€1,331
- Profit (loss) carried forward +€6,532
up €6,532 (+101.0%), from €6,465 to €12,997
- Other debts +€6,011
up €6,011 (+531.0%), from €1,132 to €7,143
- Current portion of long-term debt -€4,447
no longer reported in 2025 (was €4,447)
- Trade debts -€1,647
down €1,647 (-61.5%), from €2,680 to €1,033
- Purchases and services -€35,587
down €35,587 (-14.4%), from €247,523 to €211,936
- Turnover -€20,236
down €20,236 (-7.8%), from €260,035 to €239,799
- Gross operating margin +€15,308
up €15,308 (+121.7%), from €12,581 to €27,889
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 | €33,603 | €40,053 | +€6,450 | +19.2% |
| Fixed assets | 21/28 | €20,939 | €15,006 | -€5,933 | -28.3% |
| Tangible fixed assets | 22/27 | €20,754 | €14,821 | -€5,933 | -28.6% |
| Plant, machinery and equipment | 23 | €287 | €963 | +€676 | +235.5% |
| Furniture and vehicles | 24 | €20,467 | €13,858 | -€6,609 | -32.3% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €12,664 | €25,047 | +€12,383 | +97.8% |
| Amounts receivable within one year | 40/41 | €7,278 | €5,567 | -€1,711 | -23.5% |
| Trade receivables | 40 | €1,403 | €1,023 | -€380 | -27.1% |
| Other amounts receivable | 41 | €5,875 | €4,544 | -€1,331 | -22.7% |
| Cash at bank and in hand | 54/58 | €5,386 | €19,480 | +€14,094 | +261.7% |
| Total equity and liabilities | 10/49 | €33,603 | €40,053 | +€6,450 | +19.2% |
| Equity | 10/15 | €12,665 | €19,197 | +€6,532 | +51.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,465 | €12,997 | +€6,532 | +101.0% |
| Amounts payable | 17/49 | €20,938 | €20,856 | -€82 | -0.4% |
| Amounts payable after more than one year | 17 | €11,679 | €11,679 | = | 0.0% |
| Financial debts | 170/4 | €11,679 | €11,679 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,259 | €9,176 | -€83 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €4,447 | - | -€4,447 | |
| Trade debts | 44 | €2,680 | €1,033 | -€1,647 | -61.5% |
| Suppliers | 440/4 | €2,680 | €1,033 | -€1,647 | -61.5% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,000 | = | 0.0% |
| Taxes | 450/3 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,132 | €7,143 | +€6,011 | +531.0% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Turnover | 70 | €260,035 | €239,799 | -€20,236 | -7.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €247,523 | €211,936 | -€35,587 | -14.4% |
| Remuneration, social security and pensions | 62 | €333 | -€2 | -€335 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,471 | €7,130 | -€341 | -4.6% |
| Other operating charges | 640/8 | €6,028 | €6,533 | +€505 | +8.4% |
| Gross operating margin | 9900 | €12,581 | €27,889 | +€15,308 | +121.7% |
| Operating profit (loss) | 9901 | -€1,251 | €14,228 | +€15,479 | |
| Financial income | 75/76B | €2 | €32 | +€30 | +1500.0% |
| Recurring financial income | 75 | €2 | €32 | +€30 | +1500.0% |
| Financial charges | 65/66B | €1,198 | €651 | -€547 | -45.7% |
| Recurring financial charges | 65 | €1,198 | €651 | -€547 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,447 | €13,609 | +€16,056 | |
| Income taxes | 67/77 | €1,850 | -€65 | -€1,915 | |
| Profit (loss) for the period | 9904 | -€4,297 | €13,674 | +€17,971 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,297 | €13,674 | +€17,971 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.