DEMIS: what changed
What changed
DEMIS
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€52,708
2024 · €77,085-€24,377
Equity
€463,959
2024 · €461,951+€2,008
Cash
€14,952
2024 · €32,537-€17,585
Balance sheet total
€722,594
2024 · €683,157+€39,437
Largest movements
Assets
- Receivables within one year +€70,641
up €70,641 (+103%), from €68,913 to €139,553
of which Trade receivables: +€46,509
- Cash -€17,585
down €17,585 (-54.0%), from €32,537 to €14,952
mainly Receivables within one year (-€70,641) and Contributions, distributions and other (-€50,700)
- Tangible fixed assets -€13,618
down €13,618 (-3.8%), from €356,708 to €343,089
of which Land and buildings: -€6,821
Equity and liabilities
- Other debts +€49,998
up €49,998 (+1,450%), from €3,449 to €53,447
- Debts after one year -€44,000
down €44,000 (-48.1%), from €91,500 to €47,501
- Provisions +€39,400
new in 2025: €39,400
- Tax, wage and social debts -€14,585
down €14,585 (-17.9%), from €81,519 to €66,934
of which Taxes: -€14,609
Income statement
- Provisions +€39,400
new in 2025: €39,400
- Financial charges -€9,070
down €9,070 (-70.3%), from €12,899 to €3,829
- Gross operating margin +€8,506
up €8,506 (+5.8%), from €146,403 to €154,909
- Financial income -€3,905
down €3,905 (-100%), from €3,905 to €0
- Other operating charges -€1,860
down €1,860 (-29.1%), from €6,396 to €4,536
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€77,085
Gross operating margin
+€8,506
Depreciation
-€1,086
Provisions
-€39,400
Other operating charges
+€1,860
Financial income
-€3,905
Financial charges
+€9,070
Taxes
+€580
Result 2025
€52,708
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€84,748
Investment
-€7,633
Financing
-€94,700
Cash 2024
€32,537
From operations (derived)
+€84,748
Net result for the year
+€52,708
Depreciation
+€21,251
Receivables within one year
-€70,641
Provisions
+€39,400
Trade debts
+€6,616
Tax, wage and social debts
-€14,585
Other debts
+€49,998
Investment (derived)
-€7,633
Investment in fixed assets (net)
-€7,633
Financing
-€94,700
Debts after one year
-€44,000
Contributions, distributions and other
-€50,700
Cash 2025
€14,952
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €683,157 | €722,594 | +€39,437 | +5.8% |
| Fixed assets | 21/28 | €581,708 | €568,089 | -€13,618 | -2.3% |
| Tangible fixed assets | 22/27 | €356,708 | €343,089 | -€13,618 | -3.8% |
| Land and buildings | 22 | €333,605 | €326,784 | -€6,821 | -2.0% |
| Plant, machinery and equipment | 23 | €10,771 | €7,289 | -€3,482 | -32.3% |
| Furniture and vehicles | 24 | €12,331 | €9,017 | -€3,315 | -26.9% |
| Financial fixed assets | 28 | €225,000 | €225,000 | = | 0.0% |
| Current assets | 29/58 | €101,450 | €154,505 | +€53,055 | +52.3% |
| Amounts receivable within one year | 40/41 | €68,913 | €139,553 | +€70,641 | +103% |
| Trade receivables | 40 | €68,913 | €115,422 | +€46,509 | +67.5% |
| Other amounts receivable | 41 | - | €24,131 | +€24,131 | |
| Cash at bank and in hand | 54/58 | €32,537 | €14,952 | -€17,585 | -54.0% |
| Total equity and liabilities | 10/49 | €683,157 | €722,594 | +€39,437 | +5.8% |
| Equity | 10/15 | €461,951 | €463,959 | +€2,008 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €429,388 | €431,288 | +€1,900 | +0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,028 | €6,028 | = | 0.0% |
| Distributable reserves | 133 | €421,500 | €423,400 | +€1,900 | +0.5% |
| Profit (loss) carried forward | 14 | €13,963 | €14,071 | +€108 | +0.8% |
| Provisions and deferred taxes | 16 | - | €39,400 | +€39,400 | |
| Provisions for liabilities and charges | 160/5 | - | €39,400 | +€39,400 | |
| Other liabilities and charges | 164/5 | - | €39,400 | +€39,400 | |
| Amounts payable | 17/49 | €221,206 | €219,235 | -€1,971 | -0.9% |
| Amounts payable after more than one year | 17 | €91,500 | €47,501 | -€44,000 | -48.1% |
| Financial debts | 170/4 | €91,500 | €47,501 | -€44,000 | -48.1% |
| Amounts payable within one year | 42/48 | €110,806 | €152,835 | +€42,029 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €19,000 | €19,000 | = | 0.0% |
| Trade debts | 44 | €6,838 | €13,454 | +€6,616 | +96.8% |
| Suppliers | 440/4 | €6,838 | €13,454 | +€6,616 | +96.8% |
| Taxes, remuneration and social security | 45 | €81,519 | €66,934 | -€14,585 | -17.9% |
| Taxes | 450/3 | €78,597 | €63,988 | -€14,609 | -18.6% |
| Remuneration and social security | 454/9 | €2,922 | €2,946 | +€25 | +0.8% |
| Other amounts payable | 47/48 | €3,449 | €53,447 | +€49,998 | +1,450% |
| Accrued charges and deferred income | 492/3 | €18,900 | €18,900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,165 | €21,251 | +€1,086 | +5.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €39,400 | +€39,400 | |
| Other operating charges | 640/8 | €6,396 | €4,536 | -€1,860 | -29.1% |
| Gross operating margin | 9900 | €146,403 | €154,909 | +€8,506 | +5.8% |
| Operating profit (loss) | 9901 | €119,842 | €89,722 | -€30,121 | -25.1% |
| Financial income | 75/76B | €3,905 | €0 | -€3,905 | -100% |
| Recurring financial income | 75 | €3,905 | €0 | -€3,905 | -100% |
| Financial charges | 65/66B | €12,899 | €3,829 | -€9,070 | -70.3% |
| Recurring financial charges | 65 | €12,899 | €3,829 | -€9,070 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €110,849 | €85,893 | -€24,957 | -22.5% |
| Income taxes | 67/77 | €33,764 | €33,185 | -€580 | -1.7% |
| Profit (loss) for the period | 9904 | €77,085 | €52,708 | -€24,377 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,085 | €52,708 | -€24,377 | -31.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.