DEMI DETIENNE: 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.
DEMI DETIENNE
Largest movements
- Cash +€27,274
up €27,274 (+39.7%), from €68,687 to €95,960
mainly Other debts (+€69,501) and Net result for the year (+€25,600)
- Tangible fixed assets -€11,950
down €11,950 (-18.3%), from €65,294 to €53,343
of which Land and buildings: -€7,895
- Other debts +€69,501
up €69,501 (+42677.9%), from €163 to €69,664
- Reserves -€37,217
no longer reported in 2025 (was €37,217)
- Debts after one year -€11,313
down €11,313 (-20.4%), from €55,515 to €44,202
- Profit (loss) carried forward -€5,400
new in 2025: -€5,400
- Tax, wage and social debts +€2,570
up €2,570 (+32.7%), from €7,857 to €10,426
of which Taxes: +€2,570
- Gross operating margin -€13,298
down €13,298 (-18.9%), from €70,498 to €57,200
- Taxes -€2,680
down €2,680 (-16.5%), from €16,257 to €13,576
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 | €134,454 | €149,304 | +€14,850 | +11.0% |
| Fixed assets | 21/28 | €65,294 | €53,343 | -€11,950 | -18.3% |
| Tangible fixed assets | 22/27 | €65,294 | €53,343 | -€11,950 | -18.3% |
| Land and buildings | 22 | €55,262 | €47,368 | -€7,895 | -14.3% |
| Plant, machinery and equipment | 23 | €202 | €1,298 | +€1,096 | +541.8% |
| Furniture and vehicles | 24 | €9,829 | €4,678 | -€5,151 | -52.4% |
| Current assets | 29/58 | €69,160 | €95,960 | +€26,800 | +38.8% |
| Amounts receivable within one year | 40/41 | €474 | - | -€474 | |
| Other amounts receivable | 41 | €474 | - | -€474 | |
| Cash at bank and in hand | 54/58 | €68,687 | €95,960 | +€27,274 | +39.7% |
| Total equity and liabilities | 10/49 | €134,454 | €149,304 | +€14,850 | +11.0% |
| Equity | 10/15 | €55,817 | €13,200 | -€42,617 | -76.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,217 | - | -€37,217 | |
| Distributable reserves | 133 | €37,217 | - | -€37,217 | |
| Profit (loss) carried forward | 14 | - | -€5,400 | -€5,400 | |
| Amounts payable | 17/49 | €78,637 | €136,104 | +€57,467 | +73.1% |
| Amounts payable after more than one year | 17 | €55,515 | €44,202 | -€11,313 | -20.4% |
| Financial debts | 170/4 | €55,515 | €44,202 | -€11,313 | -20.4% |
| Amounts payable within one year | 42/48 | €23,122 | €91,902 | +€68,780 | +297.5% |
| Current portion of amounts payable after more than one year | 42 | €13,428 | €11,313 | -€2,115 | -15.8% |
| Trade debts | 44 | €1,675 | €499 | -€1,176 | -70.2% |
| Suppliers | 440/4 | €1,675 | €499 | -€1,176 | -70.2% |
| Taxes, remuneration and social security | 45 | €7,857 | €10,426 | +€2,570 | +32.7% |
| Taxes | 450/3 | €6,007 | €8,576 | +€2,570 | +42.8% |
| Remuneration and social security | 454/9 | €1,850 | €1,850 | = | 0.0% |
| Other amounts payable | 47/48 | €163 | €69,664 | +€69,501 | +42677.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,498 | €14,802 | +€304 | +2.1% |
| Other operating charges | 640/8 | €710 | €1,407 | +€697 | +98.2% |
| Gross operating margin | 9900 | €70,498 | €57,200 | -€13,298 | -18.9% |
| Operating profit (loss) | 9901 | €55,290 | €40,992 | -€14,298 | -25.9% |
| Financial charges | 65/66B | €2,050 | €1,816 | -€234 | -11.4% |
| Recurring financial charges | 65 | €2,050 | €1,816 | -€234 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €53,240 | €39,176 | -€14,064 | -26.4% |
| Income taxes | 67/77 | €16,257 | €13,576 | -€2,680 | -16.5% |
| Profit (loss) for the period | 9904 | €36,984 | €25,600 | -€11,384 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,984 | €25,600 | -€11,384 | -30.8% |
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.