Demey beheer: what changed
What changed
Demey beheer
NACE 47.789, Other retail sale of new goods
filed annual accounts (NBB)
Net result for the year
-€381,531
2024 · €58,631-€440,162
Equity
€446,073
2024 · €867,604-€421,531
Cash
€59,288
2024 · €66,027-€6,739
Balance sheet total
€528,657
2024 · €938,298-€409,641
Largest movements
Assets
- Financial fixed assets -€189,700
down €189,700 (-46.5%), from €407,598 to €217,898
- Current investments -€148,750
down €148,750 (-99.9%), from €148,849 to €99
- Receivables within one year -€51,597
down €51,597 (-20.0%), from €258,235 to €206,638
of which Trade receivables: -€35,906
- Deferred charges and accrued income -€10,663
down €10,663 (-73.6%), from €14,483 to €3,821
Equity and liabilities
- Reserves -€421,531
down €421,531 (-71.1%), from €592,799 to €171,268
of which Distributable reserves: -€421,531
- Other debts +€33,648
up €33,648 (+530%), from €6,352 to €40,000
- Tax, wage and social debts -€14,568
down €14,568 (-40.4%), from €36,090 to €21,523
of which Taxes: -€16,842
Income statement
- Financial charges +€328,451
up €328,451, from -€5,601 to €322,850
of which Non-recurring financial charges: +€189,700
- Gross operating margin -€68,953
down €68,953 (-55.0%), from €125,286 to €56,333
- Staff costs +€49,112
up €49,112 (+56.8%), from €86,458 to €135,569
- Other operating charges -€33,193
down €33,193 (-76.8%), from €43,209 to €10,016
- Financial income -€29,618
down €29,618 (-45.8%), from €64,631 to €35,013
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€58,631
Gross operating margin
-€68,953
Staff costs
-€49,112
Depreciation
+€2,962
Other operating charges
+€33,193
Financial income
-€29,618
Financial charges
-€328,451
Taxes
-€183
Result 2025
-€381,531
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€303,513
Investment
+€336,774
Financing
-€40,000
Cash 2024
€66,027
From operations (derived)
-€303,513
Net result for the year
-€381,531
Depreciation
+€3,868
Receivables within one year
+€51,597
Deferred charges and accrued income
+€10,663
Trade debts
-€6,280
Tax, wage and social debts
-€14,568
Advances received
+€218
Other debts
+€33,648
Accrued charges and deferred income
-€1,128
Investment (derived)
+€336,774
Investment in fixed assets (net)
+€188,023
Current investments
+€148,750
Financing
-€40,000
Contributions, distributions and other
-€40,000
Cash 2025
€59,288
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €938,298 | €528,657 | -€409,641 | -43.7% |
| Fixed assets | 21/28 | €420,969 | €229,077 | -€191,892 | -45.6% |
| Intangible fixed assets | 21 | €11,678 | €9,202 | -€2,476 | -21.2% |
| Tangible fixed assets | 22/27 | €1,693 | €1,977 | +€285 | +16.8% |
| Plant, machinery and equipment | 23 | €163 | €0 | -€163 | -100% |
| Furniture and vehicles | 24 | €1,530 | €1,977 | +€448 | +29.3% |
| Financial fixed assets | 28 | €407,598 | €217,898 | -€189,700 | -46.5% |
| Current assets | 29/58 | €517,329 | €299,580 | -€217,749 | -42.1% |
| Stocks and contracts in progress | 3 | €29,735 | €29,735 | = | 0.0% |
| Stocks | 30/36 | €29,735 | €29,735 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €258,235 | €206,638 | -€51,597 | -20.0% |
| Trade receivables | 40 | €51,668 | €15,761 | -€35,906 | -69.5% |
| Other amounts receivable | 41 | €206,568 | €190,877 | -€15,691 | -7.6% |
| Current investments | 50/53 | €148,849 | €99 | -€148,750 | -99.9% |
| Cash at bank and in hand | 54/58 | €66,027 | €59,288 | -€6,739 | -10.2% |
| Deferred charges and accrued income | 490/1 | €14,483 | €3,821 | -€10,663 | -73.6% |
| Total equity and liabilities | 10/49 | €938,298 | €528,657 | -€409,641 | -43.7% |
| Equity | 10/15 | €867,604 | €446,073 | -€421,531 | -48.6% |
| Contributions | 10/11 | €274,806 | €274,806 | = | 0.0% |
| Reserves | 13 | €592,799 | €171,268 | -€421,531 | -71.1% |
| Non-distributable reserves | 130/1 | €99 | €99 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €99 | €99 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €573,950 | €152,419 | -€421,531 | -73.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,693 | €82,583 | +€11,890 | +16.8% |
| Amounts payable within one year | 42/48 | €69,565 | €82,583 | +€13,018 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €27,123 | €20,843 | -€6,280 | -23.2% |
| Suppliers | 440/4 | €27,123 | €20,843 | -€6,280 | -23.2% |
| Advances received on contracts in progress | 46 | - | €218 | +€218 | |
| Taxes, remuneration and social security | 45 | €36,090 | €21,523 | -€14,568 | -40.4% |
| Taxes | 450/3 | €18,004 | €1,162 | -€16,842 | -93.5% |
| Remuneration and social security | 454/9 | €18,086 | €20,361 | +€2,275 | +12.6% |
| Other amounts payable | 47/48 | €6,352 | €40,000 | +€33,648 | +530% |
| Accrued charges and deferred income | 492/3 | €1,128 | €0 | -€1,128 | -100% |
| Remuneration, social security and pensions | 62 | €86,458 | €135,569 | +€49,112 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,830 | €3,868 | -€2,962 | -43.4% |
| Other operating charges | 640/8 | €43,209 | €10,016 | -€33,193 | -76.8% |
| Gross operating margin | 9900 | €125,286 | €56,333 | -€68,953 | -55.0% |
| Operating profit (loss) | 9901 | -€11,211 | -€93,120 | -€81,909 | -731% |
| Financial income | 75/76B | €64,631 | €35,013 | -€29,618 | -45.8% |
| Recurring financial income | 75 | €64,631 | €35,013 | -€29,618 | -45.8% |
| Financial charges | 65/66B | -€5,601 | €322,850 | +€328,451 | |
| Recurring financial charges | 65 | -€5,601 | €133,150 | +€138,751 | |
| Non-recurring financial charges | 66B | - | €189,700 | +€189,700 | |
| Profit (loss) for the period before taxes | 9903 | €59,021 | -€380,958 | -€439,978 | |
| Income taxes | 67/77 | €390 | €573 | +€183 | +47.1% |
| Profit (loss) for the period | 9904 | €58,631 | -€381,531 | -€440,162 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,631 | -€381,531 | -€440,162 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.