Demila: 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.
Demila
Largest movements
- Cash +€30,352
up €30,352 (+134.9%), from €22,507 to €52,860
mainly Net result for the year (+€29,069) and Investment in fixed assets (net) (+€9,618)
- Tangible fixed assets -€9,989
down €9,989 (-98.6%), from €10,129 to €139
- Reserves +€29,069
up €29,069 (+284.5%), from €10,218 to €39,287
- Other debts -€7,717
down €7,717 (-76.0%), from €10,156 to €2,439
- Trade debts -€1,139
down €1,139 (-80.1%), from €1,422 to €283
- Gross operating margin +€35,048
up €35,048 (+437.2%), from €8,017 to €43,065
- Taxes +€9,140
up €9,140 (+914.0%), from €1,000 to €10,140
- Depreciation -€4,250
down €4,250 (-92.0%), from €4,622 to €372
- Other operating charges +€2,705
up €2,705 (+376.2%), from €719 to €3,425
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 | €33,385 | €53,702 | +€20,317 | +60.9% |
| Fixed assets | 21/28 | €10,129 | €139 | -€9,989 | -98.6% |
| Tangible fixed assets | 22/27 | €10,129 | €139 | -€9,989 | -98.6% |
| Furniture and vehicles | 24 | €10,129 | €139 | -€9,989 | -98.6% |
| Current assets | 29/58 | €23,256 | €53,563 | +€30,307 | +130.3% |
| Amounts receivable within one year | 40/41 | €75 | - | -€75 | |
| Trade receivables | 40 | €75 | - | -€75 | |
| Cash at bank and in hand | 54/58 | €22,507 | €52,860 | +€30,352 | +134.9% |
| Deferred charges and accrued income | 490/1 | €674 | €703 | +€29 | +4.4% |
| Total equity and liabilities | 10/49 | €33,385 | €53,702 | +€20,317 | +60.9% |
| Equity | 10/15 | €20,218 | €49,287 | +€29,069 | +143.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,218 | €39,287 | +€29,069 | +284.5% |
| Distributable reserves | 133 | €10,218 | €39,287 | +€29,069 | +284.5% |
| Amounts payable | 17/49 | €13,167 | €4,415 | -€8,752 | -66.5% |
| Amounts payable within one year | 42/48 | €12,417 | €3,665 | -€8,752 | -70.5% |
| Trade debts | 44 | €1,422 | €283 | -€1,139 | -80.1% |
| Suppliers | 440/4 | €1,422 | €283 | -€1,139 | -80.1% |
| Taxes, remuneration and social security | 45 | €839 | €943 | +€104 | +12.4% |
| Taxes | 450/3 | €839 | €943 | +€104 | +12.4% |
| Other amounts payable | 47/48 | €10,156 | €2,439 | -€7,717 | -76.0% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,622 | €372 | -€4,250 | -92.0% |
| Other operating charges | 640/8 | €719 | €3,425 | +€2,705 | +376.2% |
| Gross operating margin | 9900 | €8,017 | €43,065 | +€35,048 | +437.2% |
| Operating profit (loss) | 9901 | €2,676 | €39,269 | +€36,593 | +1367.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €56 | €59 | +€3 | +5.6% |
| Recurring financial charges | 65 | €56 | €59 | +€3 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €2,620 | €39,210 | +€36,590 | +1396.5% |
| Income taxes | 67/77 | €1,000 | €10,140 | +€9,140 | +914.0% |
| Profit (loss) for the period | 9904 | €1,620 | €29,069 | +€27,449 | +1694.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,620 | €29,069 | +€27,449 | +1694.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.