DEMEPLANT: 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.
DEMEPLANT
Largest movements
- Tangible fixed assets -€33,429
down €33,429 (-11.4%), from €293,939 to €260,510
of which Furniture and vehicles: -€18,146
- Stocks and contracts +€25,976
up €25,976 (+8.6%), from €301,983 to €327,959
- Cash +€12,943
up €12,943 (+9.6%), from €134,213 to €147,156
mainly Depreciation (+€48,502) and Trade debts (+€8,325)
- Accrued charges and deferred income -€13,633
no longer reported in 2025 (was €13,633)
- Staff costs +€58,595
up €58,595 (+34.8%), from €168,359 to €226,954
- Gross operating margin +€32,184
up €32,184 (+12.3%), from €261,502 to €293,686
- Write-downs -€16,321
no longer reported in 2025 (was €16,321)
- Depreciation +€8,203
up €8,203 (+20.4%), from €40,299 to €48,502
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 | €938,208 | €941,949 | +€3,741 | +0.4% |
| Fixed assets | 21/28 | €293,958 | €260,529 | -€33,429 | -11.4% |
| Tangible fixed assets | 22/27 | €293,939 | €260,510 | -€33,429 | -11.4% |
| Plant, machinery and equipment | 23 | €214,357 | €199,074 | -€15,283 | -7.1% |
| Furniture and vehicles | 24 | €79,583 | €61,436 | -€18,146 | -22.8% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €644,250 | €681,420 | +€37,171 | +5.8% |
| Stocks and contracts in progress | 3 | €301,983 | €327,959 | +€25,976 | +8.6% |
| Stocks | 30/36 | €301,983 | €327,959 | +€25,976 | +8.6% |
| Amounts receivable within one year | 40/41 | €208,054 | €203,996 | -€4,058 | -2.0% |
| Trade receivables | 40 | €155,988 | €160,821 | +€4,833 | +3.1% |
| Other amounts receivable | 41 | €52,065 | €43,175 | -€8,890 | -17.1% |
| Cash at bank and in hand | 54/58 | €134,213 | €147,156 | +€12,943 | +9.6% |
| Deferred charges and accrued income | 490/1 | - | €2,310 | +€2,310 | |
| Total equity and liabilities | 10/49 | €938,208 | €941,949 | +€3,741 | +0.4% |
| Equity | 10/15 | €872,236 | €879,727 | +€7,491 | +0.9% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €539,177 | €539,177 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,783 | €26,783 | = | 0.0% |
| Distributable reserves | 133 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,112 | €216,603 | +€7,491 | +3.6% |
| Amounts payable | 17/49 | €65,971 | €62,222 | -€3,749 | -5.7% |
| Amounts payable within one year | 42/48 | €52,338 | €62,222 | +€9,884 | +18.9% |
| Trade debts | 44 | €27,076 | €35,402 | +€8,325 | +30.7% |
| Suppliers | 440/4 | €27,076 | €35,402 | +€8,325 | +30.7% |
| Taxes, remuneration and social security | 45 | €19,890 | €21,448 | +€1,558 | +7.8% |
| Taxes | 450/3 | €600 | - | -€600 | |
| Remuneration and social security | 454/9 | €19,290 | €21,448 | +€2,158 | +11.2% |
| Other amounts payable | 47/48 | €5,373 | €5,373 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €13,633 | - | -€13,633 | |
| Non-recurring operating income | 76A | €12,397 | - | -€12,397 | |
| Remuneration, social security and pensions | 62 | €168,359 | €226,954 | +€58,595 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,299 | €48,502 | +€8,203 | +20.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,321 | - | -€16,321 | |
| Other operating charges | 640/8 | €11,678 | €11,254 | -€424 | -3.6% |
| Gross operating margin | 9900 | €261,502 | €293,686 | +€32,184 | +12.3% |
| Operating profit (loss) | 9901 | €24,845 | €6,976 | -€17,869 | -71.9% |
| Financial income | 75/76B | €616 | €880 | +€264 | +42.8% |
| Recurring financial income | 75 | €616 | €880 | +€264 | +42.8% |
| Financial charges | 65/66B | €283 | €160 | -€122 | -43.3% |
| Recurring financial charges | 65 | €283 | €160 | -€122 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €25,178 | €7,696 | -€17,483 | -69.4% |
| Income taxes | 67/77 | €366 | €205 | -€161 | -44.1% |
| Profit (loss) for the period | 9904 | €24,812 | €7,491 | -€17,321 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,812 | €7,491 | -€17,321 | -69.8% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.