DEMEVA: what changed
Two fiscal 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.
DEMEVA
Largest movements
- Tangible fixed assets -€10,337
down €10,337 (-15.5%), from €66,823 to €56,486
of which Land and buildings: -€5,829
- Cash -€8,759
down €8,759 (-34.2%), from €25,587 to €16,828
mainly Other debts (-€9,794) and Receivables within one year (-€5,721)
- Receivables within one year +€5,721
up €5,721 (+222.8%), from €2,567 to €8,288
of which Other amounts receivable: +€5,479
- Deferred charges and accrued income +€1,928
up €1,928 (+121.9%), from €1,582 to €3,510
- Other debts -€9,794
down €9,794 (-31.2%), from €31,422 to €21,628
- Profit (loss) carried forward -€2,835
new in 2025: -€2,835
- Trade debts +€2,559
up €2,559 (+45.4%), from €5,638 to €8,197
- Current portion of long-term debt -€1,577
down €1,577 (-100.0%), from €1,577 to €0
- Gross operating margin -€8,962
down €8,962 (-37.2%), from €24,063 to €15,101
- Taxes -€2,075
down €2,075 (-91.7%), from €2,263 to €187
- Other operating charges +€430
up €430 (+17.0%), from €2,527 to €2,956
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 | €97,284 | €85,337 | -€11,947 | -12.3% |
| Fixed assets | 21/28 | €66,823 | €56,486 | -€10,337 | -15.5% |
| Tangible fixed assets | 22/27 | €66,823 | €56,486 | -€10,337 | -15.5% |
| Land and buildings | 22 | €41,350 | €35,522 | -€5,829 | -14.1% |
| Plant, machinery and equipment | 23 | €21,261 | €19,895 | -€1,367 | -6.4% |
| Furniture and vehicles | 24 | €4,211 | €1,070 | -€3,142 | -74.6% |
| Current assets | 29/58 | €30,461 | €28,851 | -€1,610 | -5.3% |
| Stocks and contracts in progress | 3 | €725 | €225 | -€500 | -69.0% |
| Stocks | 30/36 | €725 | €225 | -€500 | -69.0% |
| Amounts receivable within one year | 40/41 | €2,567 | €8,288 | +€5,721 | +222.8% |
| Trade receivables | 40 | €1,814 | €2,055 | +€241 | +13.3% |
| Other amounts receivable | 41 | €754 | €6,233 | +€5,479 | +727.2% |
| Cash at bank and in hand | 54/58 | €25,587 | €16,828 | -€8,759 | -34.2% |
| Deferred charges and accrued income | 490/1 | €1,582 | €3,510 | +€1,928 | +121.9% |
| Total equity and liabilities | 10/49 | €97,284 | €85,337 | -€11,947 | -12.3% |
| Equity | 10/15 | €57,597 | €54,762 | -€2,835 | -4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €39,005 | €39,005 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,012 | €1,012 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,012 | €1,012 | = | 0.0% |
| Distributable reserves | 133 | €37,993 | €37,993 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,835 | -€2,835 | |
| Amounts payable | 17/49 | €39,687 | €30,575 | -€9,112 | -23.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €39,687 | €30,575 | -€9,112 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €1,577 | €0 | -€1,577 | -100.0% |
| Trade debts | 44 | €5,638 | €8,197 | +€2,559 | +45.4% |
| Suppliers | 440/4 | €5,638 | €8,197 | +€2,559 | +45.4% |
| Taxes, remuneration and social security | 45 | €1,049 | €750 | -€299 | -28.5% |
| Taxes | 450/3 | €299 | €0 | -€299 | -100.0% |
| Remuneration and social security | 454/9 | €750 | €750 | = | 0.0% |
| Other amounts payable | 47/48 | €31,422 | €21,628 | -€9,794 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,870 | €14,737 | -€133 | -0.9% |
| Other operating charges | 640/8 | €2,527 | €2,956 | +€430 | +17.0% |
| Gross operating margin | 9900 | €24,063 | €15,101 | -€8,962 | -37.2% |
| Operating profit (loss) | 9901 | €6,666 | -€2,592 | -€9,258 | |
| Financial income | 75/76B | €5 | €1 | -€5 | -86.0% |
| Recurring financial income | 75 | €5 | €1 | -€5 | -86.0% |
| Financial charges | 65/66B | €98 | €57 | -€41 | -41.9% |
| Recurring financial charges | 65 | €98 | €57 | -€41 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €6,573 | -€2,648 | -€9,221 | |
| Income taxes | 67/77 | €2,263 | €187 | -€2,075 | -91.7% |
| Profit (loss) for the period | 9904 | €4,311 | -€2,835 | -€7,146 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,311 | -€2,835 | -€7,146 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.