DEMOINY Raphaël: 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.
DEMOINY Raphaël
Largest movements
- Tangible fixed assets -€4,513
down €4,513 (-80.2%), from €5,628 to €1,114
of which Furniture and vehicles: -€4,000
- Receivables within one year -€4,029
down €4,029 (-80.5%), from €5,003 to €974
of which Trade receivables: -€4,489
- Cash +€1,777
up €1,777 (+8.8%), from €20,180 to €21,958
mainly Depreciation (+€4,513) and Receivables within one year (+€4,029)
- Profit (loss) carried forward -€3,484
down €3,484, from €1,292 to -€2,192
- Tax, wage and social debts -€2,650
down €2,650 (-50.2%), from €5,279 to €2,629
- Other debts -€967
down €967 (-7.1%), from €13,571 to €12,605
- Gross operating margin -€7,311
down €7,311 (-81.3%), from €8,989 to €1,678
- Taxes -€1,559
down €1,559 (-100.0%), from €1,559 to €0
- Financial charges +€135
up €135 (+263.0%), from €51 to €186
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 | €31,170 | €24,239 | -€6,930 | -22.2% |
| Fixed assets | 21/28 | €5,628 | €1,114 | -€4,513 | -80.2% |
| Tangible fixed assets | 22/27 | €5,628 | €1,114 | -€4,513 | -80.2% |
| Plant, machinery and equipment | 23 | €641 | €127 | -€514 | -80.2% |
| Furniture and vehicles | 24 | €4,987 | €987 | -€4,000 | -80.2% |
| Current assets | 29/58 | €25,542 | €23,125 | -€2,417 | -9.5% |
| Amounts receivable within one year | 40/41 | €5,003 | €974 | -€4,029 | -80.5% |
| Trade receivables | 40 | €4,769 | €280 | -€4,489 | -94.1% |
| Other amounts receivable | 41 | €233 | €694 | +€461 | +197.4% |
| Cash at bank and in hand | 54/58 | €20,180 | €21,958 | +€1,777 | +8.8% |
| Deferred charges and accrued income | 490/1 | €359 | €194 | -€165 | -46.1% |
| Total equity and liabilities | 10/49 | €31,170 | €24,239 | -€6,930 | -22.2% |
| Equity | 10/15 | €11,292 | €7,808 | -€3,484 | -30.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,292 | -€2,192 | -€3,484 | |
| Amounts payable | 17/49 | €19,878 | €16,432 | -€3,446 | -17.3% |
| Amounts payable within one year | 42/48 | €19,878 | €16,432 | -€3,446 | -17.3% |
| Trade debts | 44 | €1,027 | €1,198 | +€170 | +16.6% |
| Suppliers | 440/4 | €1,027 | €1,198 | +€170 | +16.6% |
| Taxes, remuneration and social security | 45 | €5,279 | €2,629 | -€2,650 | -50.2% |
| Taxes | 450/3 | €5,279 | €2,629 | -€2,650 | -50.2% |
| Other amounts payable | 47/48 | €13,571 | €12,605 | -€967 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,513 | €4,513 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €463 | +€14 | +3.1% |
| Gross operating margin | 9900 | €8,989 | €1,678 | -€7,311 | -81.3% |
| Operating profit (loss) | 9901 | €4,026 | -€3,298 | -€7,324 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.4% |
| Financial charges | 65/66B | €51 | €186 | +€135 | +263.0% |
| Recurring financial charges | 65 | €51 | €186 | +€135 | +263.0% |
| Profit (loss) for the period before taxes | 9903 | €3,975 | -€3,484 | -€7,459 | |
| Income taxes | 67/77 | €1,559 | €0 | -€1,559 | -100.0% |
| Profit (loss) for the period | 9904 | €2,416 | -€3,484 | -€5,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,416 | -€3,484 | -€5,900 |
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.