DemeSanté: 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.
DemeSanté
Largest movements
- Receivables within one year +€45,227
up €45,227 (+33.2%), from €136,404 to €181,630
of which Other amounts receivable: +€51,690
- Tangible fixed assets -€10,750
down €10,750 (-20.5%), from €52,340 to €41,590
- Deferred charges and accrued income +€5,682
new in 2025: €5,682
- Profit (loss) carried forward +€50,331
up €50,331 (+52.3%), from €96,284 to €146,614
- Debts after one year -€20,145
down €20,145 (-38.2%), from €52,697 to €32,552
- Current portion of long-term debt +€10,282
new in 2025: €10,282
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Tax, wage and social debts +€7,629
up €7,629 (+26.0%), from €29,371 to €37,000
- Depreciation +€10,750
new in 2025: €10,750
- Taxes -€4,981
down €4,981 (-23.7%), from €20,981 to €16,000
- Gross operating margin -€4,725
down €4,725 (-5.9%), from €80,273 to €75,548
- Other operating charges +€3,719
up €3,719 (+549%), from €677 to €4,397
- Financial charges +€2,241
up €2,241 (+936%), from €239 to €2,480
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 | €189,823 | €230,368 | +€40,545 | +21.4% |
| Fixed assets | 21/28 | €52,340 | €41,590 | -€10,750 | -20.5% |
| Tangible fixed assets | 22/27 | €52,340 | €41,590 | -€10,750 | -20.5% |
| Furniture and vehicles | 24 | €52,340 | €41,590 | -€10,750 | -20.5% |
| Current assets | 29/58 | €137,483 | €188,778 | +€51,295 | +37.3% |
| Amounts receivable within one year | 40/41 | €136,404 | €181,630 | +€45,227 | +33.2% |
| Trade receivables | 40 | €6,464 | - | -€6,464 | |
| Other amounts receivable | 41 | €129,940 | €181,630 | +€51,690 | +39.8% |
| Cash at bank and in hand | 54/58 | €1,079 | €1,466 | +€387 | +35.8% |
| Deferred charges and accrued income | 490/1 | - | €5,682 | +€5,682 | |
| Total equity and liabilities | 10/49 | €189,823 | €230,368 | +€40,545 | +21.4% |
| Equity | 10/15 | €99,284 | €149,614 | +€50,331 | +50.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,284 | €146,614 | +€50,331 | +52.3% |
| Amounts payable | 17/49 | €90,539 | €80,754 | -€9,785 | -10.8% |
| Amounts payable after more than one year | 17 | €52,697 | €32,552 | -€20,145 | -38.2% |
| Financial debts | 170/4 | €52,697 | €32,552 | -€20,145 | -38.2% |
| Amounts payable within one year | 42/48 | €37,843 | €48,202 | +€10,359 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | - | €10,282 | +€10,282 | |
| Trade debts | 44 | €472 | €920 | +€448 | +94.9% |
| Suppliers | 440/4 | €472 | €920 | +€448 | +94.9% |
| Taxes, remuneration and social security | 45 | €29,371 | €37,000 | +€7,629 | +26.0% |
| Taxes | 450/3 | €29,371 | €37,000 | +€7,629 | +26.0% |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,750 | +€10,750 | |
| Other operating charges | 640/8 | €677 | €4,397 | +€3,719 | +549% |
| Gross operating margin | 9900 | €80,273 | €75,548 | -€4,725 | -5.9% |
| Operating profit (loss) | 9901 | €79,595 | €60,401 | -€19,194 | -24.1% |
| Financial income | 75/76B | €7,574 | €8,410 | +€836 | +11.0% |
| Recurring financial income | 75 | €7,574 | €8,410 | +€836 | +11.0% |
| Financial charges | 65/66B | €239 | €2,480 | +€2,241 | +936% |
| Recurring financial charges | 65 | €239 | €2,480 | +€2,241 | +936% |
| Profit (loss) for the period before taxes | 9903 | €86,930 | €66,331 | -€20,600 | -23.7% |
| Income taxes | 67/77 | €20,981 | €16,000 | -€4,981 | -23.7% |
| Profit (loss) for the period | 9904 | €65,949 | €50,331 | -€15,618 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,949 | €50,331 | -€15,618 | -23.7% |
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.