DEMEULENAERE & CO: 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.
DEMEULENAERE & CO
Largest movements
- Receivables within one year -€14,293
down €14,293 (-32.6%), from €43,822 to €29,529
of which Trade receivables: -€12,100
- Tangible fixed assets -€3,250
down €3,250 (-24.3%), from €13,361 to €10,111
of which Furniture and vehicles: -€2,314
- Profit (loss) carried forward -€14,273
down €14,273 (-40.8%), from -€34,969 to -€49,242
- Tax, wage and social debts -€2,808
down €2,808 (-100%), from €2,808 to €0
- Gross operating margin -€30,695
down €30,695, from €20,760 to -€9,935
- Other operating charges -€21,801
down €21,801 (-99.7%), from €21,873 to €72
- Depreciation +€1,116
up €1,116 (+40.1%), from €2,781 to €3,897
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 | €57,200 | €39,640 | -€17,559 | -30.7% |
| Fixed assets | 21/28 | €13,361 | €10,111 | -€3,250 | -24.3% |
| Tangible fixed assets | 22/27 | €13,361 | €10,111 | -€3,250 | -24.3% |
| Plant, machinery and equipment | 23 | €3,477 | €2,541 | -€936 | -26.9% |
| Furniture and vehicles | 24 | €9,884 | €7,570 | -€2,314 | -23.4% |
| Current assets | 29/58 | €43,839 | €29,529 | -€14,309 | -32.6% |
| Amounts receivable within one year | 40/41 | €43,822 | €29,529 | -€14,293 | -32.6% |
| Trade receivables | 40 | €12,100 | €0 | -€12,100 | -100% |
| Other amounts receivable | 41 | €31,722 | €29,529 | -€2,193 | -6.9% |
| Cash at bank and in hand | 54/58 | €17 | €0 | -€17 | -100% |
| Total equity and liabilities | 10/49 | €57,200 | €39,640 | -€17,559 | -30.7% |
| Equity | 10/15 | €51,348 | €37,075 | -€14,273 | -27.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €66,317 | €66,317 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €63,317 | €63,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,969 | -€49,242 | -€14,273 | -40.8% |
| Amounts payable | 17/49 | €5,851 | €2,565 | -€3,286 | -56.2% |
| Amounts payable within one year | 42/48 | €5,851 | €2,565 | -€3,286 | -56.2% |
| Financial debts | 43 | €1,786 | €1,785 | -€2 | -0.1% |
| Credit institutions | 430/8 | €1,786 | €1,785 | -€2 | -0.1% |
| Trade debts | 44 | €1,257 | €780 | -€477 | -37.9% |
| Suppliers | 440/4 | €1,257 | €780 | -€477 | -37.9% |
| Taxes, remuneration and social security | 45 | €2,808 | €0 | -€2,808 | -100% |
| Taxes | 450/3 | €2,808 | €0 | -€2,808 | -100% |
| Non-recurring operating income | 76A | €6,612 | €0 | -€6,612 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,781 | €3,897 | +€1,116 | +40.1% |
| Other operating charges | 640/8 | €21,873 | €72 | -€21,801 | -99.7% |
| Gross operating margin | 9900 | €20,760 | -€9,935 | -€30,695 | |
| Operating profit (loss) | 9901 | -€3,895 | -€13,904 | -€10,009 | -257% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €439 | €369 | -€70 | -16.0% |
| Recurring financial charges | 65 | €439 | €369 | -€70 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,333 | -€14,273 | -€9,940 | -229% |
| Profit (loss) for the period | 9904 | -€4,333 | -€14,273 | -€9,940 | -229% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,333 | -€14,273 | -€9,940 | -229% |
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 28 October 2026 via checked.be.