Demeyer Project & Consult: what changed
Demeyer Project & Consult
Largest movements
- Stocks and contracts +€14,920
new in 2026: €14,920
- Cash -€13,724
down €13,724 (-56.7%), from €24,193 to €10,469
mainly Stocks and contracts (-€14,920) and Tax, wage and social debts (-€4,913)
- Tangible fixed assets -€11,112
down €11,112 (-96.6%), from €11,497 to €385
- Receivables within one year +€2,542
up €2,542 (+1,730%), from €147 to €2,689
of which Trade receivables: +€2,585
- Tax, wage and social debts -€4,913
down €4,913 (-80.5%), from €6,106 to €1,193
- Trade debts -€4,745
down €4,745 (-80.8%), from €5,874 to €1,129
- Other debts +€2,922
up €2,922 (+86.7%), from €3,370 to €6,292
- Current portion of long-term debt -€2,124
down €2,124 (-100%), from €2,124 to €0
- Profit (loss) carried forward +€1,438
up €1,438 (+26.9%), from €5,352 to €6,790
- Depreciation -€8,404
down €8,404 (-96.1%), from €8,741 to €337
- Gross operating margin -€6,038
down €6,038 (-58.6%), from €10,303 to €4,265
- Financial charges -€1,312
down €1,312 (-89.1%), from €1,472 to €160
- Taxes +€1,053
up €1,053 (+751%), from €140 to €1,193
- Other operating charges +€222
up €222 (+29.3%), from €758 to €980
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,887 | €28,464 | -€7,423 | -20.7% |
| Fixed assets | 21/28 | €11,547 | €385 | -€11,162 | -96.7% |
| Tangible fixed assets | 22/27 | €11,497 | €385 | -€11,112 | -96.6% |
| Furniture and vehicles | 24 | €11,497 | €385 | -€11,112 | -96.6% |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100% |
| Current assets | 29/58 | €24,340 | €28,079 | +€3,739 | +15.4% |
| Stocks and contracts in progress | 3 | - | €14,920 | +€14,920 | |
| Contracts in progress | 37 | - | €14,920 | +€14,920 | |
| Amounts receivable within one year | 40/41 | €147 | €2,689 | +€2,542 | +1,730% |
| Trade receivables | 40 | €0 | €2,585 | +€2,585 | |
| Other amounts receivable | 41 | €147 | €105 | -€42 | -28.8% |
| Cash at bank and in hand | 54/58 | €24,193 | €10,469 | -€13,724 | -56.7% |
| Total equity and liabilities | 10/49 | €35,887 | €28,464 | -€7,423 | -20.7% |
| Equity | 10/15 | €18,412 | €19,850 | +€1,438 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,352 | €6,790 | +€1,438 | +26.9% |
| Amounts payable | 17/49 | €17,475 | €8,614 | -€8,861 | -50.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €17,475 | €8,614 | -€8,861 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €2,124 | €0 | -€2,124 | -100% |
| Trade debts | 44 | €5,874 | €1,129 | -€4,745 | -80.8% |
| Suppliers | 440/4 | €5,874 | €1,129 | -€4,745 | -80.8% |
| Taxes, remuneration and social security | 45 | €6,106 | €1,193 | -€4,913 | -80.5% |
| Taxes | 450/3 | €6,106 | €1,193 | -€4,913 | -80.5% |
| Other amounts payable | 47/48 | €3,370 | €6,292 | +€2,922 | +86.7% |
| Non-recurring operating income | 76A | - | €544 | +€544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,741 | €337 | -€8,404 | -96.1% |
| Other operating charges | 640/8 | €758 | €980 | +€222 | +29.3% |
| Non-recurring operating charges | 66A | €1,999 | €268 | -€1,731 | -86.6% |
| Gross operating margin | 9900 | €10,303 | €4,265 | -€6,038 | -58.6% |
| Operating profit (loss) | 9901 | -€1,196 | €2,680 | +€3,875 | |
| Financial income | 75/76B | €47 | €112 | +€65 | +138% |
| Recurring financial income | 75 | €47 | €112 | +€65 | +138% |
| Financial charges | 65/66B | €1,472 | €160 | -€1,312 | -89.1% |
| Recurring financial charges | 65 | €1,472 | €160 | -€1,312 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,620 | €2,631 | +€5,251 | |
| Income taxes | 67/77 | €140 | €1,193 | +€1,053 | +751% |
| Profit (loss) for the period | 9904 | -€2,761 | €1,438 | +€4,198 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,761 | €1,438 | +€4,198 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.