DEMESYS: 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.
DEMESYS
Largest movements
- Tangible fixed assets -€23,875
down €23,875 (-26.1%), from €91,610 to €67,735
of which Furniture and vehicles: -€22,411
- Receivables within one year +€18,579
up €18,579 (+101.5%), from €18,307 to €36,886
of which Other amounts receivable: +€18,253
- Cash +€4,929
up €4,929 (+8.3%), from €59,581 to €64,510
mainly Depreciation (+€23,875) and Net result for the year (+€19,458)
- Reserves +€19,458
up €19,458 (+22.5%), from €86,427 to €105,885
of which Distributable reserves: +€22,599
- Debts after one year -€17,124
down €17,124 (-36.5%), from €46,955 to €29,831
- Other debts -€2,604
down €2,604 (-100.0%), from €2,604 to €0
- Gross operating margin +€12,223
up €12,223 (+27.0%), from €45,220 to €57,443
- Taxes +€5,719
up €5,719 (+84.5%), from €6,770 to €12,490
- Other operating charges -€4,599
down €4,599 (-87.0%), from €5,287 to €688
- Financial income +€751
up €751 (+923.6%), from €81 to €833
- Financial charges -€681
down €681 (-21.1%), from €3,231 to €2,550
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.
Cash bridge derived
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 | €180,542 | €180,308 | -€234 | -0.1% |
| Fixed assets | 21/28 | €91,610 | €67,735 | -€23,875 | -26.1% |
| Tangible fixed assets | 22/27 | €91,610 | €67,735 | -€23,875 | -26.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €87,586 | €65,175 | -€22,411 | -25.6% |
| Other tangible fixed assets | 26 | €4,024 | €2,560 | -€1,464 | -36.4% |
| Current assets | 29/58 | €88,932 | €112,573 | +€23,641 | +26.6% |
| Amounts receivable within one year | 40/41 | €18,307 | €36,886 | +€18,579 | +101.5% |
| Trade receivables | 40 | €15,246 | €15,573 | +€327 | +2.1% |
| Other amounts receivable | 41 | €3,061 | €21,313 | +€18,253 | +596.4% |
| Current investments | 50/53 | €11,044 | €11,177 | +€133 | +1.2% |
| Cash at bank and in hand | 54/58 | €59,581 | €64,510 | +€4,929 | +8.3% |
| Total equity and liabilities | 10/49 | €180,542 | €180,308 | -€234 | -0.1% |
| Equity | 10/15 | €100,171 | €119,629 | +€19,458 | +19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,427 | €105,885 | +€19,458 | +22.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,312 | €9,172 | -€3,141 | -25.5% |
| Distributable reserves | 133 | €72,255 | €94,853 | +€22,599 | +31.3% |
| Profit (loss) carried forward | 14 | €7,544 | €7,544 | = | 0.0% |
| Provisions and deferred taxes | 16 | €3,078 | €2,293 | -€785 | -25.5% |
| Deferred taxes | 168 | €3,078 | €2,293 | -€785 | -25.5% |
| Amounts payable | 17/49 | €77,293 | €58,386 | -€18,907 | -24.5% |
| Amounts payable after more than one year | 17 | €46,955 | €29,831 | -€17,124 | -36.5% |
| Financial debts | 170/4 | €46,955 | €29,831 | -€17,124 | -36.5% |
| Amounts payable within one year | 42/48 | €30,338 | €28,555 | -€1,783 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €16,413 | €17,124 | +€710 | +4.3% |
| Trade debts | 44 | €413 | €0 | -€413 | -100.0% |
| Suppliers | 440/4 | €413 | €0 | -€413 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,908 | €11,432 | +€524 | +4.8% |
| Taxes | 450/3 | €10,908 | €11,432 | +€524 | +4.8% |
| Other amounts payable | 47/48 | €2,604 | €0 | -€2,604 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,344 | €23,875 | -€469 | -1.9% |
| Other operating charges | 640/8 | €5,287 | €688 | -€4,599 | -87.0% |
| Gross operating margin | 9900 | €45,220 | €57,443 | +€12,223 | +27.0% |
| Operating profit (loss) | 9901 | €15,589 | €32,880 | +€17,291 | +110.9% |
| Financial income | 75/76B | €81 | €833 | +€751 | +923.6% |
| Recurring financial income | 75 | €81 | €833 | +€751 | +923.6% |
| Financial charges | 65/66B | €3,231 | €2,550 | -€681 | -21.1% |
| Recurring financial charges | 65 | €3,231 | €2,550 | -€681 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €12,439 | €31,163 | +€18,723 | +150.5% |
| Transfer from deferred taxes | 780 | €785 | €785 | = | 0.0% |
| Income taxes | 67/77 | €6,770 | €12,490 | +€5,719 | +84.5% |
| Profit (loss) for the period | 9904 | €6,454 | €19,458 | +€13,004 | +201.5% |
| Transfer from tax-exempt reserves | 789 | €3,141 | €3,141 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,595 | €22,599 | +€13,004 | +135.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.