DEMENCIEL: 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.
DEMENCIEL
Largest movements
- Tangible fixed assets -€14,098
down €14,098 (-33.3%), from €42,350 to €28,252
of which Furniture and vehicles: -€13,690
- Cash +€10,663
up €10,663 (+71.1%), from €15,005 to €25,668
mainly Depreciation (+€14,498) and Receivables within one year (+€8,257)
- Receivables within one year -€8,257
no longer reported in 2025 (was €8,257)
of which Trade receivables: -€8,210
- Other debts -€7,122
down €7,122 (-30.0%), from €23,762 to €16,640
- Debts after one year -€2,969
no longer reported in 2025 (was €2,969)
- Current portion of long-term debt -€2,855
down €2,855 (-49.0%), from €5,824 to €2,969
- Profit (loss) carried forward +€1,674
up €1,674 (+5.6%), from €29,837 to €31,510
- Trade debts +€1,085
up €1,085 (+264%), from €412 to €1,497
- Gross operating margin +€3,222
up €3,222 (+19.4%), from €16,578 to €19,800
- Financial charges -€921
down €921 (-36.2%), from €2,545 to €1,624
- Other operating charges +€518
up €518 (+134%), from €387 to €905
- Depreciation -€456
down €456 (-3.0%), from €14,953 to €14,498
- Taxes +€242
up €242 (+23.4%), from €1,035 to €1,276
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 | €69,030 | €58,112 | -€10,919 | -15.8% |
| Fixed assets | 21/28 | €42,350 | €28,252 | -€14,098 | -33.3% |
| Tangible fixed assets | 22/27 | €42,350 | €28,252 | -€14,098 | -33.3% |
| Plant, machinery and equipment | 23 | €754 | €346 | -€407 | -54.1% |
| Furniture and vehicles | 24 | €41,596 | €27,906 | -€13,690 | -32.9% |
| Current assets | 29/58 | €26,680 | €29,859 | +€3,179 | +11.9% |
| Amounts receivable within one year | 40/41 | €8,257 | - | -€8,257 | |
| Trade receivables | 40 | €8,210 | - | -€8,210 | |
| Other amounts receivable | 41 | €48 | - | -€48 | |
| Current investments | 50/53 | €2,400 | €3,000 | +€600 | +25.0% |
| Cash at bank and in hand | 54/58 | €15,005 | €25,668 | +€10,663 | +71.1% |
| Deferred charges and accrued income | 490/1 | €1,018 | €1,191 | +€174 | +17.1% |
| Total equity and liabilities | 10/49 | €69,030 | €58,112 | -€10,919 | -15.8% |
| Equity | 10/15 | €32,337 | €34,010 | +€1,674 | +5.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,837 | €31,510 | +€1,674 | +5.6% |
| Amounts payable | 17/49 | €36,694 | €24,101 | -€12,592 | -34.3% |
| Amounts payable after more than one year | 17 | €2,969 | - | -€2,969 | |
| Financial debts | 170/4 | €2,969 | - | -€2,969 | |
| Amounts payable within one year | 42/48 | €33,724 | €24,101 | -€9,623 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €5,824 | €2,969 | -€2,855 | -49.0% |
| Trade debts | 44 | €412 | €1,497 | +€1,085 | +264% |
| Suppliers | 440/4 | €412 | €1,497 | +€1,085 | +264% |
| Taxes, remuneration and social security | 45 | €3,726 | €2,994 | -€732 | -19.6% |
| Taxes | 450/3 | €3,726 | €2,994 | -€732 | -19.6% |
| Other amounts payable | 47/48 | €23,762 | €16,640 | -€7,122 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,953 | €14,498 | -€456 | -3.0% |
| Other operating charges | 640/8 | €387 | €905 | +€518 | +134% |
| Gross operating margin | 9900 | €16,578 | €19,800 | +€3,222 | +19.4% |
| Operating profit (loss) | 9901 | €1,237 | €4,397 | +€3,159 | +255% |
| Financial income | 75/76B | €196 | €177 | -€19 | -9.5% |
| Recurring financial income | 75 | €196 | €177 | -€19 | -9.5% |
| Financial charges | 65/66B | €2,545 | €1,624 | -€921 | -36.2% |
| Recurring financial charges | 65 | €2,545 | €1,624 | -€921 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,112 | €2,950 | +€4,062 | |
| Income taxes | 67/77 | €1,035 | €1,276 | +€242 | +23.4% |
| Profit (loss) for the period | 9904 | -€2,147 | €1,674 | +€3,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,147 | €1,674 | +€3,820 |
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 17 October 2026 via checked.be.