Demodent: 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.
Demodent
Largest movements
- Receivables within one year -€102,102
down €102,102 (-84.4%), from €120,992 to €18,890
of which Trade receivables: -€83,563
- Tangible fixed assets -€40,337
down €40,337 (-5.1%), from €791,737 to €751,400
of which Plant, machinery and equipment: -€23,343
- Cash +€24,711
up €24,711 (+47.4%), from €52,148 to €76,860
mainly Receivables within one year (+€102,102) and Net result for the year (+€88,489)
- Intangible fixed assets -€16,000
down €16,000 (-36.4%), from €44,001 to €28,001
- Debts after one year -€80,162
down €80,162 (-20.5%), from €390,835 to €310,673
- Profit (loss) carried forward -€47,671
no longer reported in 2025 (was €47,671)
- Tax, wage and social debts +€35,860
up €35,860 (+86.1%), from €41,656 to €77,516
of which Taxes: +€32,679
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Current portion of long-term debt -€16,958
down €16,958 (-15.4%), from €109,949 to €92,991
- Gross operating margin +€105,232
up €105,232 (+21.4%), from €492,299 to €597,531
- Taxes +€22,979
up €22,979 (+138.2%), from €16,626 to €39,605
- Staff costs +€15,631
up €15,631 (+4.3%), from €359,773 to €375,404
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 | €1,008,878 | €876,059 | -€132,819 | -13.2% |
| Fixed assets | 21/28 | €835,738 | €779,400 | -€56,337 | -6.7% |
| Intangible fixed assets | 21 | €44,001 | €28,001 | -€16,000 | -36.4% |
| Tangible fixed assets | 22/27 | €791,737 | €751,400 | -€40,337 | -5.1% |
| Land and buildings | 22 | €209,233 | €195,952 | -€13,281 | -6.3% |
| Plant, machinery and equipment | 23 | €508,030 | €484,687 | -€23,343 | -4.6% |
| Furniture and vehicles | 24 | €2,044 | €4,847 | +€2,804 | +137.2% |
| Leasing and similar rights | 25 | €72,430 | €65,914 | -€6,516 | -9.0% |
| Current assets | 29/58 | €173,140 | €96,658 | -€76,482 | -44.2% |
| Amounts receivable within one year | 40/41 | €120,992 | €18,890 | -€102,102 | -84.4% |
| Trade receivables | 40 | €89,850 | €6,287 | -€83,563 | -93.0% |
| Other amounts receivable | 41 | €31,142 | €12,603 | -€18,539 | -59.5% |
| Cash at bank and in hand | 54/58 | €52,148 | €76,860 | +€24,711 | +47.4% |
| Deferred charges and accrued income | 490/1 | - | €909 | +€909 | |
| Total equity and liabilities | 10/49 | €1,008,878 | €876,059 | -€132,819 | -13.2% |
| Equity | 10/15 | €218,031 | €138,853 | -€79,178 | -36.3% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €151,761 | €138,853 | -€12,907 | -8.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €149,901 | €138,853 | -€11,047 | -7.4% |
| Profit (loss) carried forward | 14 | €47,671 | - | -€47,671 | |
| Amounts payable | 17/49 | €790,846 | €737,205 | -€53,641 | -6.8% |
| Amounts payable after more than one year | 17 | €390,835 | €310,673 | -€80,162 | -20.5% |
| Financial debts | 170/4 | €390,835 | €310,673 | -€80,162 | -20.5% |
| Amounts payable within one year | 42/48 | €400,012 | €426,533 | +€26,521 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €109,949 | €92,991 | -€16,958 | -15.4% |
| Trade debts | 44 | €248,406 | €255,112 | +€6,705 | +2.7% |
| Suppliers | 440/4 | €248,406 | €255,112 | +€6,705 | +2.7% |
| Taxes, remuneration and social security | 45 | €41,656 | €77,516 | +€35,860 | +86.1% |
| Taxes | 450/3 | - | €32,679 | +€32,679 | |
| Remuneration and social security | 454/9 | €41,656 | €44,837 | +€3,180 | +7.6% |
| Other amounts payable | 47/48 | - | €914 | +€914 | |
| Remuneration, social security and pensions | 62 | €359,773 | €375,404 | +€15,631 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,429 | €79,560 | -€1,869 | -2.3% |
| Other operating charges | 640/8 | €5,741 | €2,493 | -€3,249 | -56.6% |
| Gross operating margin | 9900 | €492,299 | €597,531 | +€105,232 | +21.4% |
| Operating profit (loss) | 9901 | €45,355 | €140,074 | +€94,719 | +208.8% |
| Financial income | 75/76B | €413 | €4,408 | +€3,995 | +966.2% |
| Recurring financial income | 75 | €413 | €4,408 | +€3,995 | +966.2% |
| Financial charges | 65/66B | €12,547 | €16,388 | +€3,842 | +30.6% |
| Recurring financial charges | 65 | €12,547 | €16,388 | +€3,842 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €33,222 | €128,094 | +€94,872 | +285.6% |
| Income taxes | 67/77 | €16,626 | €39,605 | +€22,979 | +138.2% |
| Profit (loss) for the period | 9904 | €16,595 | €88,489 | +€71,894 | +433.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,595 | €88,489 | +€71,894 | +433.2% |
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 8 October 2026 via checked.be.