DEMOCOUP: 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.
DEMOCOUP
Largest movements
- Cash -€2,427
down €2,427 (-13.0%), from €18,742 to €16,315
mainly Net result for the year (-€3,650) and Deferred charges and accrued income (-€900)
- Receivables within one year -€1,516
down €1,516 (-35.1%), from €4,318 to €2,802
of which Trade receivables: -€3,715
- Tangible fixed assets -€1,458
down €1,458 (-43.3%), from €3,365 to €1,908
of which Plant, machinery and equipment: -€1,093
- Deferred charges and accrued income +€900
new in 2024: €900
- Profit (loss) carried forward -€3,650
down €3,650 (-22.6%), from €16,154 to €12,503
- Trade debts -€894
down €894 (-27.4%), from €3,260 to €2,366
- Other debts +€607
up €607 (+244%), from €249 to €856
- Tax, wage and social debts -€563
down €563 (-100%), from €563 to €0
- Turnover +€40,772
up €40,772 (+32.3%), from €126,205 to €166,976
- Purchases and services +€36,393
up €36,393 (+29.8%), from €121,970 to €158,363
- Write-downs +€10,308
new in 2024: €10,308
- Gross operating margin +€4,378
up €4,378 (+103%), from €4,235 to €8,613
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,426 | €21,925 | -€4,501 | -17.0% |
| Fixed assets | 21/28 | €3,365 | €1,908 | -€1,458 | -43.3% |
| Tangible fixed assets | 22/27 | €3,365 | €1,908 | -€1,458 | -43.3% |
| Plant, machinery and equipment | 23 | €2,414 | €1,320 | -€1,093 | -45.3% |
| Furniture and vehicles | 24 | €952 | €588 | -€364 | -38.3% |
| Current assets | 29/58 | €23,061 | €20,017 | -€3,043 | -13.2% |
| Amounts receivable within one year | 40/41 | €4,318 | €2,802 | -€1,516 | -35.1% |
| Trade receivables | 40 | €3,715 | €0 | -€3,715 | -100% |
| Other amounts receivable | 41 | €603 | €2,802 | +€2,199 | +365% |
| Cash at bank and in hand | 54/58 | €18,742 | €16,315 | -€2,427 | -13.0% |
| Deferred charges and accrued income | 490/1 | - | €900 | +€900 | |
| Total equity and liabilities | 10/49 | €26,426 | €21,925 | -€4,501 | -17.0% |
| Equity | 10/15 | €22,354 | €18,703 | -€3,650 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,154 | €12,503 | -€3,650 | -22.6% |
| Amounts payable | 17/49 | €4,072 | €3,222 | -€850 | -20.9% |
| Amounts payable within one year | 42/48 | €4,072 | €3,222 | -€850 | -20.9% |
| Trade debts | 44 | €3,260 | €2,366 | -€894 | -27.4% |
| Suppliers | 440/4 | €3,260 | €2,366 | -€894 | -27.4% |
| Taxes, remuneration and social security | 45 | €563 | €0 | -€563 | -100% |
| Taxes | 450/3 | €563 | €0 | -€563 | -100% |
| Other amounts payable | 47/48 | €249 | €856 | +€607 | +244% |
| Turnover | 70 | €126,205 | €166,976 | +€40,772 | +32.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €121,970 | €158,363 | +€36,393 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070 | €1,458 | +€388 | +36.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,308 | +€10,308 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €4,235 | €8,613 | +€4,378 | +103% |
| Operating profit (loss) | 9901 | €2,780 | -€3,540 | -€6,320 | |
| Financial income | 75/76B | €52 | €2 | -€50 | -96.7% |
| Recurring financial income | 75 | €52 | €2 | -€50 | -96.7% |
| Financial charges | 65/66B | €195 | €112 | -€83 | -42.4% |
| Recurring financial charges | 65 | €195 | €112 | -€83 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €2,637 | -€3,650 | -€6,288 | |
| Income taxes | 67/77 | €563 | €0 | -€563 | -100% |
| Profit (loss) for the period | 9904 | €2,074 | -€3,650 | -€5,725 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,074 | -€3,650 | -€5,725 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.