Demeter GC Consult: 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.
Demeter GC Consult
Largest movements
- Cash +€123,521
up €123,521 (+64.2%), from €192,468 to €315,989
mainly Net result for the year (+€84,395) and Tax, wage and social debts (+€32,946)
- Receivables within one year -€5,000
down €5,000 (-100%), from €5,000 to €0
of which Other amounts receivable: -€5,000
- Reserves +€84,395
up €84,395 (+54.9%), from €153,679 to €238,074
- Tax, wage and social debts +€32,946
up €32,946 (+83.8%), from €39,299 to €72,245
No income-statement line moved by more than 1% of the activity.
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 | €198,231 | €316,752 | +€118,521 | +59.8% |
| Current assets | 29/58 | €198,231 | €316,752 | +€118,521 | +59.8% |
| Amounts receivable within one year | 40/41 | €5,000 | €0 | -€5,000 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100% |
| Cash at bank and in hand | 54/58 | €192,468 | €315,989 | +€123,521 | +64.2% |
| Deferred charges and accrued income | 490/1 | €764 | €764 | = | 0.0% |
| Total equity and liabilities | 10/49 | €198,231 | €316,752 | +€118,521 | +59.8% |
| Equity | 10/15 | €158,679 | €243,074 | +€84,395 | +53.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €153,679 | €238,074 | +€84,395 | +54.9% |
| Distributable reserves | 133 | €153,679 | €238,074 | +€84,395 | +54.9% |
| Amounts payable | 17/49 | €39,553 | €73,678 | +€34,126 | +86.3% |
| Amounts payable within one year | 42/48 | €39,553 | €73,678 | +€34,126 | +86.3% |
| Taxes, remuneration and social security | 45 | €39,299 | €72,245 | +€32,946 | +83.8% |
| Taxes | 450/3 | €39,299 | €72,245 | +€32,946 | +83.8% |
| Other amounts payable | 47/48 | €254 | €1,433 | +€1,179 | +465% |
| Other operating charges | 640/8 | €836 | €465 | -€370 | -44.3% |
| Gross operating margin | 9900 | €118,795 | €117,910 | -€886 | -0.7% |
| Operating profit (loss) | 9901 | €117,960 | €117,444 | -€516 | -0.4% |
| Financial charges | 65/66B | €105 | €150 | +€45 | +43.4% |
| Recurring financial charges | 65 | €105 | €150 | +€45 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €117,855 | €117,294 | -€561 | -0.5% |
| Income taxes | 67/77 | €33,005 | €32,899 | -€106 | -0.3% |
| Profit (loss) for the period | 9904 | €84,851 | €84,395 | -€455 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €84,851 | €84,395 | -€455 | -0.5% |
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.