DEMIR DEV GROUP: 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.
DEMIR DEV GROUP
Largest movements
- Cash +€5,501
up €5,501 (+288%), from €1,907 to €7,408
mainly Net result for the year (+€3,867) and Tax, wage and social debts (+€975)
- Receivables within one year -€428
no longer reported in 2025 (was €428)
- Deferred charges and accrued income -€414
no longer reported in 2025 (was €414)
- Stocks and contracts +€300
up €300 (+17.1%), from €1,750 to €2,050
- Profit (loss) carried forward +€3,867
up €3,867 (+28.8%), from -€13,417 to -€9,550
- Tax, wage and social debts +€975
new in 2025: €975
- Trade debts +€232
up €232 (+37.5%), from €617 to €849
- Other debts -€116
down €116 (-5.0%), from €2,300 to €2,185
- Gross operating margin +€17,161
up €17,161, from -€12,523 to €4,638
- Financial charges -€274
down €274 (-55.6%), from €493 to €219
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 | €4,500 | €9,458 | +€4,959 | +110% |
| Current assets | 29/58 | €4,500 | €9,458 | +€4,959 | +110% |
| Stocks and contracts in progress | 3 | €1,750 | €2,050 | +€300 | +17.1% |
| Stocks | 30/36 | €1,750 | €2,050 | +€300 | +17.1% |
| Amounts receivable within one year | 40/41 | €428 | - | -€428 | |
| Other amounts receivable | 41 | €428 | - | -€428 | |
| Cash at bank and in hand | 54/58 | €1,907 | €7,408 | +€5,501 | +288% |
| Deferred charges and accrued income | 490/1 | €414 | - | -€414 | |
| Total equity and liabilities | 10/49 | €4,500 | €9,458 | +€4,959 | +110% |
| Equity | 10/15 | €1,583 | €5,450 | +€3,867 | +244% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,417 | -€9,550 | +€3,867 | +28.8% |
| Amounts payable | 17/49 | €2,917 | €4,009 | +€1,091 | +37.4% |
| Amounts payable within one year | 42/48 | €2,917 | €4,009 | +€1,091 | +37.4% |
| Trade debts | 44 | €617 | €849 | +€232 | +37.5% |
| Suppliers | 440/4 | €617 | €849 | +€232 | +37.5% |
| Taxes, remuneration and social security | 45 | - | €975 | +€975 | |
| Taxes | 450/3 | - | €975 | +€975 | |
| Other amounts payable | 47/48 | €2,300 | €2,185 | -€116 | -5.0% |
| Other operating charges | 640/8 | €401 | €452 | +€51 | +12.7% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€12,523 | €4,638 | +€17,161 | |
| Operating profit (loss) | 9901 | -€12,924 | €4,086 | +€17,011 | |
| Financial charges | 65/66B | €493 | €219 | -€274 | -55.6% |
| Recurring financial charges | 65 | €493 | €219 | -€274 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,417 | €3,867 | +€17,285 | |
| Profit (loss) for the period | 9904 | -€13,417 | €3,867 | +€17,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,417 | €3,867 | +€17,285 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.