DEMLAS CONSTRUCT: 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.
DEMLAS CONSTRUCT
Largest movements
- Receivables within one year +€6,843
up €6,843 (+67.1%), from €10,192 to €17,035
of which Trade receivables: +€7,425
- Cash +€3,723
up €3,723 (+598.0%), from €623 to €4,346
mainly Trade debts (+€6,794) and Net result for the year (+€2,783)
- Trade debts +€6,794
up €6,794 (+3460.9%), from €196 to €6,990
- Profit (loss) carried forward +€2,783
up €2,783 (+53.3%), from €5,218 to €8,001
- Other debts +€1,806
up €1,806 (+84.8%), from €2,131 to €3,937
- Tax, wage and social debts -€817
down €817 (-36.0%), from €2,269 to €1,452
- Other operating charges +€891
up €891 (+2226.7%), from €40 to €931
- Gross operating margin +€838
up €838 (+18.6%), from €4,501 to €5,339
- Taxes +€246
up €246 (+20.3%), from €1,207 to €1,452
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 | €10,814 | €21,381 | +€10,566 | +97.7% |
| Current assets | 29/58 | €10,814 | €21,381 | +€10,566 | +97.7% |
| Amounts receivable within one year | 40/41 | €10,192 | €17,035 | +€6,843 | +67.1% |
| Trade receivables | 40 | €9,375 | €16,800 | +€7,425 | +79.2% |
| Other amounts receivable | 41 | €817 | €235 | -€583 | -71.3% |
| Cash at bank and in hand | 54/58 | €623 | €4,346 | +€3,723 | +598.0% |
| Total equity and liabilities | 10/49 | €10,814 | €21,381 | +€10,566 | +97.7% |
| Equity | 10/15 | €6,218 | €9,001 | +€2,783 | +44.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | - | €1,000 | +€1,000 | |
| Other | 1109/19 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €5,218 | €8,001 | +€2,783 | +53.3% |
| Amounts payable | 17/49 | €4,597 | €12,379 | +€7,783 | +169.3% |
| Amounts payable within one year | 42/48 | €4,597 | €12,379 | +€7,783 | +169.3% |
| Trade debts | 44 | €196 | €6,990 | +€6,794 | +3460.9% |
| Suppliers | 440/4 | €196 | €6,990 | +€6,794 | +3460.9% |
| Taxes, remuneration and social security | 45 | €2,269 | €1,452 | -€817 | -36.0% |
| Taxes | 450/3 | €2,269 | €1,452 | -€817 | -36.0% |
| Other amounts payable | 47/48 | €2,131 | €3,937 | +€1,806 | +84.8% |
| Other operating charges | 640/8 | €40 | €931 | +€891 | +2226.7% |
| Gross operating margin | 9900 | €4,501 | €5,339 | +€838 | +18.6% |
| Operating profit (loss) | 9901 | €4,461 | €4,408 | -€53 | -1.2% |
| Financial income | 75/76B | €0 | €5 | +€5 | +9040.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +9040.0% |
| Financial charges | 65/66B | €131 | €177 | +€46 | +34.8% |
| Recurring financial charges | 65 | €131 | €177 | +€46 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €4,330 | €4,236 | -€94 | -2.2% |
| Income taxes | 67/77 | €1,207 | €1,452 | +€246 | +20.3% |
| Profit (loss) for the period | 9904 | €3,123 | €2,783 | -€340 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,123 | €2,783 | -€340 | -10.9% |
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 6 October 2026 via checked.be.