DEMPI-CONSTRUCT: what changed
DEMPI-CONSTRUCT
Largest movements
- Cash -€606,675
down €606,675 (-94.2%), from €643,749 to €37,074
mainly Other debts (-€481,155) and Stocks and contracts (-€75,708)
- Stocks and contracts +€75,708
up €75,708 (+24.5%), from €309,016 to €384,723
- Receivables within one year +€26,666
up €26,666 (+14,186%), from €188 to €26,854
of which Other amounts receivable: +€25,206
- Tangible fixed assets -€17,792
down €17,792 (-5.7%), from €310,293 to €292,501
of which Land and buildings: -€16,836
- Other debts -€481,155
down €481,155 (-99.0%), from €486,009 to €4,854
- Tax, wage and social debts -€43,768
down €43,768 (-50.6%), from €86,466 to €42,698
- Trade debts +€13,664
up €13,664 (+6.9%), from €197,044 to €210,708
- Taxes -€73,753
down €73,753 (-98.2%), from €75,098 to €1,345
- Gross operating margin -€36,441
down €36,441 (-78.6%), from €46,389 to €9,948
- Financial charges -€8,592
down €8,592 (-99.4%), from €8,646 to €54
- Depreciation +€4,547
up €4,547 (+34.3%), from €13,245 to €17,792
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,263,246 | €741,153 | -€522,093 | -41.3% |
| Fixed assets | 21/28 | €310,293 | €292,501 | -€17,792 | -5.7% |
| Tangible fixed assets | 22/27 | €310,293 | €292,501 | -€17,792 | -5.7% |
| Land and buildings | 22 | €308,596 | €291,760 | -€16,836 | -5.5% |
| Plant, machinery and equipment | 23 | €1,696 | €741 | -€955 | -56.3% |
| Current assets | 29/58 | €952,953 | €448,652 | -€504,301 | -52.9% |
| Stocks and contracts in progress | 3 | €309,016 | €384,723 | +€75,708 | +24.5% |
| Stocks | 30/36 | €309,016 | €384,723 | +€75,708 | +24.5% |
| Amounts receivable within one year | 40/41 | €188 | €26,854 | +€26,666 | +14,186% |
| Trade receivables | 40 | €188 | €1,648 | +€1,460 | +777% |
| Other amounts receivable | 41 | - | €25,206 | +€25,206 | |
| Cash at bank and in hand | 54/58 | €643,749 | €37,074 | -€606,675 | -94.2% |
| Total equity and liabilities | 10/49 | €1,263,246 | €741,153 | -€522,093 | -41.3% |
| Equity | 10/15 | €428,898 | €421,432 | -€7,466 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €410,298 | €402,832 | -€7,466 | -1.8% |
| Tax-exempt reserves | 132 | €194,486 | €184,383 | -€10,104 | -5.2% |
| Distributable reserves | 133 | €215,811 | €218,449 | +€2,638 | +1.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €64,829 | €61,461 | -€3,368 | -5.2% |
| Deferred taxes | 168 | €64,829 | €61,461 | -€3,368 | -5.2% |
| Amounts payable | 17/49 | €769,519 | €258,260 | -€511,259 | -66.4% |
| Amounts payable within one year | 42/48 | €769,519 | €258,260 | -€511,259 | -66.4% |
| Trade debts | 44 | €197,044 | €210,708 | +€13,664 | +6.9% |
| Suppliers | 440/4 | €197,044 | €210,708 | +€13,664 | +6.9% |
| Taxes, remuneration and social security | 45 | €86,466 | €42,698 | -€43,768 | -50.6% |
| Taxes | 450/3 | €86,466 | €42,698 | -€43,768 | -50.6% |
| Other amounts payable | 47/48 | €486,009 | €4,854 | -€481,155 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,245 | €17,792 | +€4,547 | +34.3% |
| Other operating charges | 640/8 | €1,450 | €1,591 | +€141 | +9.7% |
| Gross operating margin | 9900 | €46,389 | €9,948 | -€36,441 | -78.6% |
| Operating profit (loss) | 9901 | €31,695 | -€9,434 | -€41,129 | |
| Financial charges | 65/66B | €8,646 | €54 | -€8,592 | -99.4% |
| Recurring financial charges | 65 | €8,646 | €54 | -€8,592 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €23,049 | -€9,488 | -€32,537 | |
| Transfer from deferred taxes | 780 | €60,371 | €3,368 | -€57,004 | -94.4% |
| Income taxes | 67/77 | €75,098 | €1,345 | -€73,753 | -98.2% |
| Profit (loss) for the period | 9904 | €8,322 | -€7,466 | -€15,787 | |
| Transfer from tax-exempt reserves | 789 | €181,114 | €10,104 | -€171,011 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €189,436 | €2,638 | -€186,798 | -98.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.