DEMEO CONSULT: 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.
DEMEO CONSULT
Largest movements
- Receivables within one year +€19,098
up €19,098 (+221%), from €8,657 to €27,756
of which Trade receivables: +€18,124
- Cash -€6,945
down €6,945 (-8.8%), from €78,880 to €71,934
mainly Receivables within one year (-€19,098) and Tax, wage and social debts (-€7,971)
- Profit (loss) carried forward +€20,622
up €20,622 (+43.8%), from €47,113 to €67,735
- Tax, wage and social debts -€7,971
down €7,971 (-24.0%), from €33,228 to €25,257
of which Taxes: -€10,272
- Gross operating margin -€10,787
down €10,787 (-22.1%), from €48,735 to €37,948
- Taxes -€2,160
down €2,160 (-20.4%), from €10,571 to €8,411
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 | €90,143 | €102,230 | +€12,087 | +13.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €2,181 | €1,601 | -€580 | -26.6% |
| Tangible fixed assets | 22/27 | €2,181 | €1,601 | -€580 | -26.6% |
| Plant, machinery and equipment | 23 | €321 | €138 | -€182 | -56.9% |
| Furniture and vehicles | 24 | €1,861 | €1,463 | -€398 | -21.4% |
| Current assets | 29/58 | €87,962 | €100,629 | +€12,667 | +14.4% |
| Amounts receivable within one year | 40/41 | €8,657 | €27,756 | +€19,098 | +221% |
| Trade receivables | 40 | €7,099 | €25,223 | +€18,124 | +255% |
| Other amounts receivable | 41 | €1,558 | €2,533 | +€975 | +62.6% |
| Cash at bank and in hand | 54/58 | €78,880 | €71,934 | -€6,945 | -8.8% |
| Deferred charges and accrued income | 490/1 | €425 | €939 | +€514 | +121% |
| Total equity and liabilities | 10/49 | €90,143 | €102,230 | +€12,087 | +13.4% |
| Equity | 10/15 | €49,113 | €69,735 | +€20,622 | +42.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,113 | €67,735 | +€20,622 | +43.8% |
| Amounts payable | 17/49 | €41,030 | €32,495 | -€8,535 | -20.8% |
| Amounts payable within one year | 42/48 | €41,030 | €32,495 | -€8,535 | -20.8% |
| Trade debts | 44 | €6,969 | €7,238 | +€269 | +3.9% |
| Suppliers | 440/4 | €6,969 | €7,238 | +€269 | +3.9% |
| Taxes, remuneration and social security | 45 | €33,228 | €25,257 | -€7,971 | -24.0% |
| Taxes | 450/3 | €33,228 | €22,956 | -€10,272 | -30.9% |
| Remuneration and social security | 454/9 | - | €2,301 | +€2,301 | |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €580 | +€269 | +86.2% |
| Other operating charges | 640/8 | €252 | €474 | +€222 | +88.0% |
| Gross operating margin | 9900 | €48,735 | €37,948 | -€10,787 | -22.1% |
| Operating profit (loss) | 9901 | €48,171 | €36,894 | -€11,278 | -23.4% |
| Financial income | 75/76B | €58 | €223 | +€164 | +282% |
| Recurring financial income | 75 | €58 | €223 | +€164 | +282% |
| Financial charges | 65/66B | €1,435 | €1,654 | +€219 | +15.2% |
| Recurring financial charges | 65 | €1,435 | €1,654 | +€219 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €46,794 | €35,462 | -€11,332 | -24.2% |
| Income taxes | 67/77 | €10,571 | €8,411 | -€2,160 | -20.4% |
| Profit (loss) for the period | 9904 | €36,223 | €27,051 | -€9,172 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,223 | €27,051 | -€9,172 | -25.3% |
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 16 October 2026 via checked.be.