Demer en Dijle: what changed
What changed
Demer en Dijle
NACE 64.922, Financial service activities, except insurance and pension funding
filed annual accounts (NBB)
Net result for the year
-€14,851
2024 · €543,597-€558,448
Equity
€7.3m
2024 · €7.3m-€14,851
Cash
€2.2m
2024 · €820,617+€1.4m
Balance sheet total
€50.8m
2024 · €54.4m-€3.6m
Largest movements
Assets
- Receivables after one year -€5.9m
down €5.9m (-12.1%), from €49.0m to €43.1m
- Cash +€1.4m
up €1.4m (+171%), from €820,617 to €2.2m
mainly Receivables after one year (+€5.9m) and Current portion of long-term debt (+€399,443)
- Receivables within one year +€1.1m
up €1.1m (+26.4%), from €4.0m to €5.0m
of which Other amounts receivable: +€1.3m
Equity and liabilities
- Debts after one year -€4.0m
down €4.0m (-9.5%), from €42.8m to €38.7m
Income statement
- Financial income -€435,304
down €435,304 (-87.3%), from €498,387 to €63,083
of which Non-recurring financial income: -€473,911
- Write-downs +€155,922
new in 2025: €155,922
- Goods and materials -€123,436
down €123,436 (-10.5%), from €1.2m to €1.1m
- Turnover -€108,139
down €108,139 (-7.5%), from €1.4m to €1.3m
- Services and other goods -€37,469
down €37,469 (-16.2%), from €230,859 to €193,389
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€543,597
Turnover
-€108,139
Other operating income
-€10,242
Goods and materials
+€123,436
Services and other goods
+€37,469
Depreciation
+€39
Write-downs
-€155,922
Other operating charges
-€8,337
Financial income
-€435,304
Financial charges
-€1,449
Result 2025
-€14,851
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5.0m
Investment
+€100,000
Financing
-€3.6m
Cash 2024
€820,617
From operations (derived)
+€5.0m
Net result for the year
-€14,851
Depreciation
+€4,034
Receivables after one year
+€5.9m
Receivables within one year
-€1.1m
Deferred charges and accrued income
+€19,191
Provisions
+€155,922
Trade debts
-€50,022
Smaller working-capital items
-€12,279
Investment (derived)
+€100,000
Current investments
+€100,000
Financing
-€3.6m
Debts after one year
-€4.0m
Current portion of long-term debt
+€399,443
Cash 2025
€2.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,377,813 | €50,806,776 | -€3.6m | -6.6% |
| Fixed assets | 21/28 | €11,731 | €7,697 | -€4,034 | -34.4% |
| Tangible fixed assets | 22/27 | €11,582 | €7,548 | -€4,034 | -34.8% |
| Land and buildings | 22 | €11,582 | €7,548 | -€4,034 | -34.8% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Other financial fixed assets | 284/8 | €149 | €149 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €54,366,083 | €50,799,079 | -€3.6m | -6.6% |
| Amounts receivable after more than one year | 29 | €48,988,152 | €43,084,844 | -€5.9m | -12.1% |
| Trade receivables | 290 | €48,988,152 | €43,084,844 | -€5.9m | -12.1% |
| Amounts receivable within one year | 40/41 | €3,990,794 | €5,043,615 | +€1.1m | +26.4% |
| Trade receivables | 40 | €3,370,473 | €3,132,970 | -€237,503 | -7.0% |
| Other amounts receivable | 41 | €620,321 | €1,910,645 | +€1.3m | +208% |
| Current investments | 50/53 | €500,000 | €400,000 | -€100,000 | -20.0% |
| Other investments | 51/53 | €500,000 | €400,000 | -€100,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €820,617 | €2,223,293 | +€1.4m | +171% |
| Deferred charges and accrued income | 490/1 | €66,519 | €47,328 | -€19,191 | -28.9% |
| Total equity and liabilities | 10/49 | €54,377,813 | €50,806,776 | -€3.6m | -6.6% |
| Equity | 10/15 | €7,312,541 | €7,297,690 | -€14,851 | -0.2% |
| Contributions | 10/11 | €496,449 | €496,449 | = | 0.0% |
| Capital | 10 | €381,665 | €381,665 | = | 0.0% |
| Issued capital | 100 | €435,550 | €435,550 | = | 0.0% |
| Uncalled capital | 101 | €53,885 | €53,885 | = | 0.0% |
| Contributions outside capital | 11 | €114,784 | €114,784 | = | 0.0% |
| Share premium | 1100/10 | €114,784 | €114,784 | = | 0.0% |
| Reserves | 13 | €6,132,281 | €6,132,281 | = | 0.0% |
| Non-distributable reserves | 130/1 | €43,555 | €43,555 | = | 0.0% |
| Legal reserve | 130 | €43,555 | €43,555 | = | 0.0% |
| Distributable reserves | 133 | €6,088,726 | €6,088,726 | = | 0.0% |
| Profit (loss) carried forward | 14 | €683,811 | €668,960 | -€14,851 | -2.2% |
| Provisions and deferred taxes | 16 | - | €155,922 | +€155,922 | |
| Provisions for liabilities and charges | 160/5 | - | €155,922 | +€155,922 | |
| Other liabilities and charges | 164/5 | - | €155,922 | +€155,922 | |
| Amounts payable | 17/49 | €47,065,273 | €43,353,165 | -€3.7m | -7.9% |
| Amounts payable after more than one year | 17 | €42,789,497 | €38,740,246 | -€4.0m | -9.5% |
| Financial debts | 170/4 | €42,789,497 | €38,740,246 | -€4.0m | -9.5% |
| Credit institutions | 173 | €42,789,497 | €38,740,246 | -€4.0m | -9.5% |
| Amounts payable within one year | 42/48 | €3,868,132 | €4,205,943 | +€337,811 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €3,670,980 | €4,070,423 | +€399,443 | +10.9% |
| Trade debts | 44 | €93,089 | €43,068 | -€50,022 | -53.7% |
| Suppliers | 440/4 | €93,089 | €43,068 | -€50,022 | -53.7% |
| Other amounts payable | 47/48 | €104,063 | €92,452 | -€11,610 | -11.2% |
| Accrued charges and deferred income | 492/3 | €407,644 | €406,975 | -€669 | -0.2% |
| Operating income | 70/76A | €1,469,963 | €1,351,583 | -€118,381 | -8.1% |
| Turnover | 70 | €1,449,381 | €1,341,242 | -€108,139 | -7.5% |
| Other operating income | 74 | €20,582 | €10,341 | -€10,242 | -49.8% |
| Operating charges | 60/66A | €1,412,567 | €1,415,883 | +€3,315 | +0.2% |
| Goods for resale, raw materials and consumables | 60 | €1,174,352 | €1,050,916 | -€123,436 | -10.5% |
| Purchases | 600/8 | €1,174,352 | €1,050,916 | -€123,436 | -10.5% |
| Services and other goods | 61 | €230,859 | €193,389 | -€37,469 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,072 | €4,034 | -€39 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €155,922 | +€155,922 | |
| Other operating charges | 640/8 | €3,285 | €11,621 | +€8,337 | +254% |
| Operating profit (loss) | 9901 | €57,396 | -€64,300 | -€121,696 | |
| Financial income | 75/76B | €498,387 | €63,083 | -€435,304 | -87.3% |
| Recurring financial income | 75 | €24,476 | €63,083 | +€38,608 | +158% |
| Income from current assets | 751 | €24,476 | €63,082 | +€38,606 | +158% |
| Other financial income | 752/9 | - | €2 | +€2 | |
| Non-recurring financial income | 76B | €473,911 | - | -€473,911 | |
| Financial charges | 65/66B | €12,185 | €13,634 | +€1,449 | +11.9% |
| Recurring financial charges | 65 | €12,185 | €13,634 | +€1,449 | +11.9% |
| Other financial charges | 652/9 | €12,185 | €13,634 | +€1,449 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €543,597 | -€14,851 | -€558,448 | |
| Profit (loss) for the period | 9904 | €543,597 | -€14,851 | -€558,448 | |
| Profit (loss) for the period to be appropriated | 9905 | €543,597 | -€14,851 | -€558,448 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.