DEMEESTERE: what changed
What changed
DEMEESTERE
NACE 43.240, Other construction installation
filed annual accounts (NBB)
Net result for the year
€21,099
2025 · -€1,699+€22,798
Equity
€30,884
2025 · €224,008-€193,124
Cash
€90,483
2025 · €87,193+€3,290
Balance sheet total
€137,227
2025 · €448,423-€311,197
Largest movements
Assets
- Tangible fixed assets -€320,832
down €320,832 (-98.6%), from €325,530 to €4,698
of which Land and buildings: -€317,881
- Receivables within one year +€4,729
up €4,729 (+29.9%), from €15,791 to €20,520
of which Trade receivables: +€6,527
Equity and liabilities
- Reserves -€175,352
down €175,352 (-85.7%), from €204,700 to €29,347
of which Distributable reserves: -€145,970
- Debts after one year -€86,408
no longer reported in 2026 (was €86,408)
- Contributions -€17,283
down €17,283 (-93.0%), from €18,592 to €1,309
- Other debts -€13,255
down €13,255 (-12.8%), from €103,364 to €90,109
- Current portion of long-term debt -€12,479
no longer reported in 2026 (was €12,479)
Income statement
- Depreciation -€12,710
down €12,710 (-47.8%), from €26,588 to €13,878
- Financial charges -€10,656
down €10,656 (-76.0%), from €14,022 to €3,366
- Taxes +€6,275
up €6,275 (+1,531%), from €410 to €6,684
- Gross operating margin +€5,032
up €5,032 (+12.1%), from €41,711 to €46,743
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€1,699
Gross operating margin
+€5,032
Depreciation
+€12,710
Other operating charges
+€284
Financial income
+€390
Financial charges
+€10,656
Taxes
-€6,275
Result 2026
€21,099
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,036
Investment
+€306,954
Financing
-€313,700
Cash 2025
€87,193
From operations (derived)
+€10,036
Net result for the year
+€21,099
Depreciation
+€13,878
Stocks and contracts
-€1,973
Receivables within one year
-€4,729
Deferred charges and accrued income
+€356
Trade debts
+€1,673
Tax, wage and social debts
+€1,696
Other debts
-€13,255
Accrued charges and deferred income
-€8,710
Investment (derived)
+€306,954
Investment in fixed assets (net)
+€306,954
Financing
-€313,700
Debts after one year
-€86,408
Current portion of long-term debt
-€12,479
Short-term financial debts
-€590
Contributions, distributions and other
-€214,223
Cash 2026
€90,483
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,423 | €137,227 | -€311,197 | -69.4% |
| Fixed assets | 21/28 | €325,530 | €4,698 | -€320,832 | -98.6% |
| Tangible fixed assets | 22/27 | €325,530 | €4,698 | -€320,832 | -98.6% |
| Land and buildings | 22 | €317,881 | - | -€317,881 | |
| Plant, machinery and equipment | 23 | €787 | €392 | -€395 | -50.2% |
| Furniture and vehicles | 24 | €6,862 | €4,306 | -€2,556 | -37.3% |
| Current assets | 29/58 | €122,893 | €132,528 | +€9,635 | +7.8% |
| Stocks and contracts in progress | 3 | €15,777 | €17,749 | +€1,973 | +12.5% |
| Stocks | 30/36 | €15,777 | €17,749 | +€1,973 | +12.5% |
| Amounts receivable within one year | 40/41 | €15,791 | €20,520 | +€4,729 | +29.9% |
| Trade receivables | 40 | €11,950 | €18,477 | +€6,527 | +54.6% |
| Other amounts receivable | 41 | €3,841 | €2,043 | -€1,798 | -46.8% |
| Cash at bank and in hand | 54/58 | €87,193 | €90,483 | +€3,290 | +3.8% |
| Deferred charges and accrued income | 490/1 | €4,133 | €3,776 | -€356 | -8.6% |
| Total equity and liabilities | 10/49 | €448,423 | €137,227 | -€311,197 | -69.4% |
| Equity | 10/15 | €224,008 | €30,884 | -€193,124 | -86.2% |
| Contributions | 10/11 | €18,592 | €1,309 | -€17,283 | -93.0% |
| Reserves | 13 | €204,700 | €29,347 | -€175,352 | -85.7% |
| Tax-exempt reserves | 132 | €29,383 | - | -€29,383 | |
| Distributable reserves | 133 | €175,317 | €29,347 | -€145,970 | -83.3% |
| Profit (loss) carried forward | 14 | €716 | €227 | -€489 | -68.3% |
| Amounts payable | 17/49 | €224,415 | €106,343 | -€118,073 | -52.6% |
| Amounts payable after more than one year | 17 | €86,408 | - | -€86,408 | |
| Financial debts | 170/4 | €86,408 | - | -€86,408 | |
| Amounts payable within one year | 42/48 | €129,297 | €106,343 | -€22,954 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €12,479 | - | -€12,479 | |
| Financial debts | 43 | €1,763 | €1,173 | -€590 | -33.5% |
| Credit institutions | 430/8 | €1,763 | €1,173 | -€590 | -33.5% |
| Trade debts | 44 | €8,666 | €10,339 | +€1,673 | +19.3% |
| Suppliers | 440/4 | €8,666 | €10,339 | +€1,673 | +19.3% |
| Taxes, remuneration and social security | 45 | €3,025 | €4,722 | +€1,696 | +56.1% |
| Taxes | 450/3 | - | €4,722 | +€4,722 | |
| Remuneration and social security | 454/9 | €3,025 | - | -€3,025 | |
| Other amounts payable | 47/48 | €103,364 | €90,109 | -€13,255 | -12.8% |
| Accrued charges and deferred income | 492/3 | €8,710 | - | -€8,710 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,588 | €13,878 | -€12,710 | -47.8% |
| Other operating charges | 640/8 | €2,788 | €2,504 | -€284 | -10.2% |
| Gross operating margin | 9900 | €41,711 | €46,743 | +€5,032 | +12.1% |
| Operating profit (loss) | 9901 | €12,334 | €30,361 | +€18,027 | +146% |
| Financial income | 75/76B | €399 | €789 | +€390 | +97.9% |
| Recurring financial income | 75 | €399 | €789 | +€390 | +97.9% |
| Financial charges | 65/66B | €14,022 | €3,366 | -€10,656 | -76.0% |
| Recurring financial charges | 65 | €14,022 | €3,366 | -€10,656 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,289 | €27,784 | +€29,073 | |
| Income taxes | 67/77 | €410 | €6,684 | +€6,275 | +1,531% |
| Profit (loss) for the period | 9904 | -€1,699 | €21,099 | +€22,798 | |
| Transfer from tax-exempt reserves | 789 | €1,208 | €2,631 | +€1,423 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | -€491 | €23,730 | +€24,221 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.