Demilde Consulting: 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.
Demilde Consulting
Largest movements
- Receivables within one year +€14,857
up €14,857 (+216%), from €6,881 to €21,738
of which Other amounts receivable: +€15,000
- Cash -€14,148
down €14,148 (-56.8%), from €24,896 to €10,748
mainly Receivables within one year (-€14,857) and Debts after one year (-€11,446)
- Tangible fixed assets -€12,461
down €12,461 (-22.8%), from €54,540 to €42,080
of which Furniture and vehicles: -€12,282
- Deferred charges and accrued income +€4,597
up €4,597, from €0 to €4,597
- Debts after one year -€11,446
down €11,446 (-30.2%), from €37,893 to €26,447
- Reserves +€4,155
up €4,155 (+18.8%), from €22,161 to €26,316
- Tax, wage and social debts -€1,713
down €1,713 (-16.8%), from €10,174 to €8,460
of which Taxes: -€1,713
- Trade debts +€1,100
up €1,100 (+230%), from €477 to €1,577
- Gross operating margin -€3,950
down €3,950 (-15.2%), from €26,050 to €22,100
- Depreciation +€1,662
up €1,662 (+14.0%), from €11,879 to €13,541
- Financial charges -€386
down €386 (-16.2%), from €2,384 to €1,998
- Other operating charges -€289
down €289 (-31.2%), from €926 to €636
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.
Derived cash bridge
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 | €86,317 | €79,162 | -€7,154 | -8.3% |
| Fixed assets | 21/28 | €54,540 | €42,080 | -€12,461 | -22.8% |
| Tangible fixed assets | 22/27 | €54,540 | €42,080 | -€12,461 | -22.8% |
| Plant, machinery and equipment | 23 | €1,628 | €1,449 | -€179 | -11.0% |
| Furniture and vehicles | 24 | €52,912 | €40,631 | -€12,282 | -23.2% |
| Current assets | 29/58 | €31,776 | €37,083 | +€5,306 | +16.7% |
| Amounts receivable within one year | 40/41 | €6,881 | €21,738 | +€14,857 | +216% |
| Trade receivables | 40 | €6,881 | €6,738 | -€143 | -2.1% |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €24,896 | €10,748 | -€14,148 | -56.8% |
| Deferred charges and accrued income | 490/1 | €0 | €4,597 | +€4,597 | |
| Total equity and liabilities | 10/49 | €86,317 | €79,162 | -€7,154 | -8.3% |
| Equity | 10/15 | €26,161 | €30,316 | +€4,155 | +15.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €22,161 | €26,316 | +€4,155 | +18.8% |
| Distributable reserves | 133 | €22,161 | €26,316 | +€4,155 | +18.8% |
| Amounts payable | 17/49 | €60,156 | €48,846 | -€11,310 | -18.8% |
| Amounts payable after more than one year | 17 | €37,893 | €26,447 | -€11,446 | -30.2% |
| Financial debts | 170/4 | €37,893 | €26,447 | -€11,446 | -30.2% |
| Amounts payable within one year | 42/48 | €22,116 | €22,261 | +€145 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €10,993 | €11,446 | +€454 | +4.1% |
| Trade debts | 44 | €477 | €1,577 | +€1,100 | +230% |
| Suppliers | 440/4 | €477 | €1,577 | +€1,100 | +230% |
| Taxes, remuneration and social security | 45 | €10,174 | €8,460 | -€1,713 | -16.8% |
| Taxes | 450/3 | €8,424 | €6,710 | -€1,713 | -20.3% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €472 | €778 | +€305 | +64.6% |
| Accrued charges and deferred income | 492/3 | €146 | €138 | -€8 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,879 | €13,541 | +€1,662 | +14.0% |
| Other operating charges | 640/8 | €926 | €636 | -€289 | -31.2% |
| Gross operating margin | 9900 | €26,050 | €22,100 | -€3,950 | -15.2% |
| Operating profit (loss) | 9901 | €13,245 | €7,923 | -€5,322 | -40.2% |
| Financial income | 75/76B | €19 | €18 | -€2 | -9.7% |
| Recurring financial income | 75 | €19 | €18 | -€2 | -9.7% |
| Financial charges | 65/66B | €2,384 | €1,998 | -€386 | -16.2% |
| Recurring financial charges | 65 | €2,384 | €1,998 | -€386 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €10,881 | €5,943 | -€4,938 | -45.4% |
| Income taxes | 67/77 | €1,963 | €1,787 | -€175 | -8.9% |
| Profit (loss) for the period | 9904 | €8,918 | €4,155 | -€4,763 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,918 | €4,155 | -€4,763 | -53.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.