DEMELOGYP: 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.
DEMELOGYP
Largest movements
- Tangible fixed assets -€1,003
down €1,003 (-38.8%), from €2,586 to €1,584
- Cash +€322
up €322 (+19.0%), from €1,692 to €2,014
mainly Tax, wage and social debts (+€4,140) and Depreciation (+€1,003)
- Receivables within one year +€272
up €272 (+3.9%), from €6,900 to €7,172
of which Other amounts receivable: +€2,914
- Tax, wage and social debts +€4,140
up €4,140 (+463%), from €895 to €5,035
of which Remuneration and social security: +€4,140
- Profit (loss) carried forward -€3,908
down €3,908 (-55.3%), from €7,065 to €3,157
- Trade debts -€640
down €640 (-37.3%), from €1,718 to €1,078
- Gross operating margin -€7,925
down €7,925, from €5,643 to -€2,281
- Taxes -€895
no longer reported in 2025 (was €895)
- Depreciation +€581
up €581 (+138%), from €422 to €1,003
- Other operating charges -€510
down €510 (-48.2%), from €1,058 to €548
- Financial charges -€273
down €273 (-78.3%), from €349 to €76
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 | €11,179 | €10,770 | -€409 | -3.7% |
| Fixed assets | 21/28 | €2,586 | €1,584 | -€1,003 | -38.8% |
| Tangible fixed assets | 22/27 | €2,586 | €1,584 | -€1,003 | -38.8% |
| Furniture and vehicles | 24 | €2,586 | €1,584 | -€1,003 | -38.8% |
| Current assets | 29/58 | €8,592 | €9,186 | +€594 | +6.9% |
| Amounts receivable within one year | 40/41 | €6,900 | €7,172 | +€272 | +3.9% |
| Trade receivables | 40 | €3,421 | €779 | -€2,642 | -77.2% |
| Other amounts receivable | 41 | €3,479 | €6,393 | +€2,914 | +83.8% |
| Cash at bank and in hand | 54/58 | €1,692 | €2,014 | +€322 | +19.0% |
| Total equity and liabilities | 10/49 | €11,179 | €10,770 | -€409 | -3.7% |
| Equity | 10/15 | €8,565 | €4,657 | -€3,908 | -45.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,065 | €3,157 | -€3,908 | -55.3% |
| Amounts payable | 17/49 | €2,613 | €6,113 | +€3,500 | +134% |
| Amounts payable within one year | 42/48 | €2,613 | €6,113 | +€3,500 | +134% |
| Trade debts | 44 | €1,718 | €1,078 | -€640 | -37.3% |
| Suppliers | 440/4 | €1,718 | €1,078 | -€640 | -37.3% |
| Taxes, remuneration and social security | 45 | €895 | €5,035 | +€4,140 | +463% |
| Taxes | 450/3 | €895 | €895 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €4,140 | +€4,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422 | €1,003 | +€581 | +138% |
| Other operating charges | 640/8 | €1,058 | €548 | -€510 | -48.2% |
| Gross operating margin | 9900 | €5,643 | -€2,281 | -€7,925 | |
| Operating profit (loss) | 9901 | €4,163 | -€3,833 | -€7,996 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €349 | €76 | -€273 | -78.3% |
| Recurring financial charges | 65 | €349 | €76 | -€273 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | €3,815 | -€3,908 | -€7,723 | |
| Income taxes | 67/77 | €895 | - | -€895 | |
| Profit (loss) for the period | 9904 | €2,920 | -€3,908 | -€6,828 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,920 | -€3,908 | -€6,828 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.