DEMEESTERE: 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.
DEMEESTERE
Largest movements
- Tangible fixed assets -€15,378
down €15,378 (-5.7%), from €269,623 to €254,245
of which Land and buildings: -€16,349
- Cash -€12,863
down €12,863 (-25.3%), from €50,784 to €37,921
mainly Debts after one year (-€22,100) and Contributions, distributions and other (-€17,501)
- Receivables within one year -€5,704
down €5,704 (-63.7%), from €8,956 to €3,252
of which Trade receivables: -€5,463
- Debts after one year -€22,100
down €22,100 (-25.3%), from €87,478 to €65,378
- Current portion of long-term debt -€16,189
down €16,189 (-42.3%), from €38,289 to €22,100
- Other debts +€10,357
up €10,357 (+65.6%), from €15,786 to €26,143
- Reserves +€9,672
up €9,672 (+8.3%), from €116,908 to €126,580
- Tax, wage and social debts -€9,272
down €9,272 (-51.9%), from €17,873 to €8,601
of which Remuneration and social security: -€6,940
- Gross operating margin -€17,144
down €17,144 (-11.9%), from €144,367 to €127,222
- Staff costs -€13,579
down €13,579 (-21.9%), from €62,056 to €48,477
- Taxes +€2,068
up €2,068 (+22.1%), from €9,343 to €11,411
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 | €363,521 | €329,591 | -€33,931 | -9.3% |
| Fixed assets | 21/28 | €269,623 | €254,245 | -€15,378 | -5.7% |
| Tangible fixed assets | 22/27 | €269,623 | €254,245 | -€15,378 | -5.7% |
| Land and buildings | 22 | €241,370 | €225,021 | -€16,349 | -6.8% |
| Plant, machinery and equipment | 23 | €13,386 | €14,985 | +€1,600 | +12.0% |
| Furniture and vehicles | 24 | €4,286 | €1,084 | -€3,202 | -74.7% |
| Other tangible fixed assets | 26 | €10,581 | €13,154 | +€2,573 | +24.3% |
| Current assets | 29/58 | €93,898 | €75,346 | -€18,553 | -19.8% |
| Stocks and contracts in progress | 3 | €10,936 | €7,992 | -€2,944 | -26.9% |
| Stocks | 30/36 | €10,936 | €7,992 | -€2,944 | -26.9% |
| Amounts receivable within one year | 40/41 | €8,956 | €3,252 | -€5,704 | -63.7% |
| Trade receivables | 40 | €8,025 | €2,562 | -€5,463 | -68.1% |
| Other amounts receivable | 41 | €931 | €690 | -€241 | -25.9% |
| Cash at bank and in hand | 54/58 | €50,784 | €37,921 | -€12,863 | -25.3% |
| Deferred charges and accrued income | 490/1 | €23,222 | €26,180 | +€2,958 | +12.7% |
| Total equity and liabilities | 10/49 | €363,521 | €329,591 | -€33,931 | -9.3% |
| Equity | 10/15 | €189,956 | €199,628 | +€9,672 | +5.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €116,908 | €126,580 | +€9,672 | +8.3% |
| Distributable reserves | 133 | €116,908 | €126,580 | +€9,672 | +8.3% |
| Profit (loss) carried forward | 14 | €48,048 | €48,048 | = | 0.0% |
| Amounts payable | 17/49 | €173,565 | €129,963 | -€43,602 | -25.1% |
| Amounts payable after more than one year | 17 | €87,478 | €65,378 | -€22,100 | -25.3% |
| Financial debts | 170/4 | €87,478 | €65,378 | -€22,100 | -25.3% |
| Amounts payable within one year | 42/48 | €85,642 | €64,185 | -€21,457 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €38,289 | €22,100 | -€16,189 | -42.3% |
| Trade debts | 44 | €13,695 | €7,341 | -€6,354 | -46.4% |
| Suppliers | 440/4 | €13,695 | €7,341 | -€6,354 | -46.4% |
| Taxes, remuneration and social security | 45 | €17,873 | €8,601 | -€9,272 | -51.9% |
| Taxes | 450/3 | €8,822 | €6,490 | -€2,332 | -26.4% |
| Remuneration and social security | 454/9 | €9,051 | €2,111 | -€6,940 | -76.7% |
| Other amounts payable | 47/48 | €15,786 | €26,143 | +€10,357 | +65.6% |
| Accrued charges and deferred income | 492/3 | €445 | €400 | -€45 | -10.2% |
| Remuneration, social security and pensions | 62 | €62,056 | €48,477 | -€13,579 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,285 | €28,184 | -€101 | -0.4% |
| Other operating charges | 640/8 | €5,347 | €5,761 | +€414 | +7.7% |
| Gross operating margin | 9900 | €144,367 | €127,222 | -€17,144 | -11.9% |
| Operating profit (loss) | 9901 | €48,678 | €44,800 | -€3,878 | -8.0% |
| Financial income | 75/76B | €112 | €141 | +€29 | +26.2% |
| Recurring financial income | 75 | €112 | €141 | +€29 | +26.2% |
| Financial charges | 65/66B | €7,735 | €6,357 | -€1,378 | -17.8% |
| Recurring financial charges | 65 | €7,735 | €6,357 | -€1,378 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €41,055 | €38,584 | -€2,471 | -6.0% |
| Income taxes | 67/77 | €9,343 | €11,411 | +€2,068 | +22.1% |
| Profit (loss) for the period | 9904 | €31,712 | €27,173 | -€4,539 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,712 | €27,173 | -€4,539 | -14.3% |
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 14 October 2026 via checked.be.