DEMESS & FILLES: 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.
DEMESS & FILLES
Largest movements
- Tangible fixed assets -€13,571
down €13,571 (-9.0%), from €151,003 to €137,432
of which Land and buildings: -€8,410
- Cash -€4,795
down €4,795 (-12.7%), from €37,888 to €33,093
mainly Net result for the year (-€18,722) and Current portion of long-term debt (-€3,948)
- Profit (loss) carried forward -€18,722
down €18,722, from €8,699 to -€10,023
- Trade debts +€8,348
up €8,348 (+345%), from €2,423 to €10,770
- Current portion of long-term debt -€3,948
no longer reported in 2025 (was €3,948)
- Debts after one year -€3,544
down €3,544 (-4.5%), from €78,096 to €74,552
- Gross operating margin -€11,472
down €11,472 (-79.5%), from €14,425 to €2,953
- Financial charges -€3,979
down €3,979 (-92.2%), from €4,315 to €336
- Depreciation +€1,260
up €1,260 (+10.2%), from €12,311 to €13,571
- Other operating charges -€1,169
down €1,169 (-13.1%), from €8,937 to €7,768
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 | €241,153 | €223,287 | -€17,867 | -7.4% |
| Fixed assets | 21/28 | €151,003 | €137,432 | -€13,571 | -9.0% |
| Tangible fixed assets | 22/27 | €151,003 | €137,432 | -€13,571 | -9.0% |
| Land and buildings | 22 | €48,284 | €39,874 | -€8,410 | -17.4% |
| Assets under construction and advance payments | 27 | €102,719 | €97,558 | -€5,161 | -5.0% |
| Current assets | 29/58 | €90,150 | €85,855 | -€4,295 | -4.8% |
| Amounts receivable within one year | 40/41 | €50,092 | €50,592 | +€500 | +1.0% |
| Other amounts receivable | 41 | €50,092 | €50,592 | +€500 | +1.0% |
| Cash at bank and in hand | 54/58 | €37,888 | €33,093 | -€4,795 | -12.7% |
| Deferred charges and accrued income | 490/1 | €2,170 | €2,170 | = | 0.0% |
| Total equity and liabilities | 10/49 | €241,153 | €223,287 | -€17,867 | -7.4% |
| Equity | 10/15 | €156,687 | €137,965 | -€18,722 | -11.9% |
| Contributions | 10/11 | €62,001 | €62,001 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €1 | €1 | = | 0.0% |
| Share premium | 1100/10 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €85,987 | €85,987 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,223 | €3,223 | = | 0.0% |
| Legal reserve | 130 | €3,223 | €3,223 | = | 0.0% |
| Distributable reserves | 133 | €82,764 | €82,764 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,699 | -€10,023 | -€18,722 | |
| Amounts payable | 17/49 | €84,467 | €85,322 | +€856 | +1.0% |
| Amounts payable after more than one year | 17 | €78,096 | €74,552 | -€3,544 | -4.5% |
| Financial debts | 170/4 | €78,096 | €74,552 | -€3,544 | -4.5% |
| Amounts payable within one year | 42/48 | €6,371 | €10,770 | +€4,400 | +69.1% |
| Current portion of amounts payable after more than one year | 42 | €3,948 | - | -€3,948 | |
| Trade debts | 44 | €2,423 | €10,770 | +€8,348 | +345% |
| Suppliers | 440/4 | €2,423 | €10,770 | +€8,348 | +345% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,311 | €13,571 | +€1,260 | +10.2% |
| Other operating charges | 640/8 | €8,937 | €7,768 | -€1,169 | -13.1% |
| Gross operating margin | 9900 | €14,425 | €2,953 | -€11,472 | -79.5% |
| Operating profit (loss) | 9901 | -€6,822 | -€18,386 | -€11,564 | -170% |
| Financial charges | 65/66B | €4,315 | €336 | -€3,979 | -92.2% |
| Recurring financial charges | 65 | €4,315 | €336 | -€3,979 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,137 | -€18,722 | -€7,585 | -68.1% |
| Profit (loss) for the period | 9904 | -€11,137 | -€18,722 | -€7,585 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,137 | -€18,722 | -€7,585 | -68.1% |
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 29 October 2026 via checked.be.