DEMPSEY MENUISERIE: 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.
DEMPSEY MENUISERIE
Largest movements
- Cash +€46,911
up €46,911 (+210%), from €22,332 to €69,243
mainly Net result for the year (+€34,582) and Current portion of long-term debt (+€14,200)
- Receivables within one year +€7,388
up €7,388 (+14.0%), from €52,660 to €60,049
of which Trade receivables: +€9,687
- Tangible fixed assets +€6,169
up €6,169 (+96.9%), from €6,368 to €12,537
of which Furniture and vehicles: +€6,770
- Profit (loss) carried forward +€34,582
up €34,582 (+72.3%), from €47,862 to €82,444
- Current portion of long-term debt +€14,200
new in 2025: €14,200
- Tax, wage and social debts +€10,104
up €10,104 (+58.2%), from €17,349 to €27,453
of which Taxes: +€9,604
- Trade debts +€1,690
up €1,690 (+81.0%), from €2,085 to €3,775
- Gross operating margin -€13,990
down €13,990 (-19.5%), from €71,596 to €57,606
- Taxes -€3,245
down €3,245 (-24.3%), from €13,349 to €10,104
- Other operating charges +€1,253
up €1,253 (+17.9%), from €7,001 to €8,253
- Depreciation +€894
up €894 (+27.7%), from €3,231 to €4,125
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.
Derived cash bridge
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 | €81,360 | €141,828 | +€60,468 | +74.3% |
| Fixed assets | 21/28 | €6,368 | €12,537 | +€6,169 | +96.9% |
| Tangible fixed assets | 22/27 | €6,368 | €12,537 | +€6,169 | +96.9% |
| Plant, machinery and equipment | 23 | €4,540 | €3,939 | -€601 | -13.2% |
| Furniture and vehicles | 24 | €1,827 | €8,597 | +€6,770 | +370% |
| Current assets | 29/58 | €74,992 | €129,291 | +€54,299 | +72.4% |
| Amounts receivable within one year | 40/41 | €52,660 | €60,049 | +€7,388 | +14.0% |
| Trade receivables | 40 | €49,009 | €58,695 | +€9,687 | +19.8% |
| Other amounts receivable | 41 | €3,652 | €1,353 | -€2,298 | -62.9% |
| Cash at bank and in hand | 54/58 | €22,332 | €69,243 | +€46,911 | +210% |
| Total equity and liabilities | 10/49 | €81,360 | €141,828 | +€60,468 | +74.3% |
| Equity | 10/15 | €57,862 | €92,444 | +€34,582 | +59.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,862 | €82,444 | +€34,582 | +72.3% |
| Amounts payable | 17/49 | €23,498 | €49,384 | +€25,886 | +110% |
| Amounts payable within one year | 42/48 | €23,498 | €49,384 | +€25,886 | +110% |
| Current portion of amounts payable after more than one year | 42 | - | €14,200 | +€14,200 | |
| Trade debts | 44 | €2,085 | €3,775 | +€1,690 | +81.0% |
| Suppliers | 440/4 | €2,085 | €3,775 | +€1,690 | +81.0% |
| Taxes, remuneration and social security | 45 | €17,349 | €27,453 | +€10,104 | +58.2% |
| Taxes | 450/3 | €15,349 | €24,953 | +€9,604 | +62.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,500 | +€500 | +25.0% |
| Other amounts payable | 47/48 | €4,064 | €3,956 | -€108 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,231 | €4,125 | +€894 | +27.7% |
| Other operating charges | 640/8 | €7,001 | €8,253 | +€1,253 | +17.9% |
| Gross operating margin | 9900 | €71,596 | €57,606 | -€13,990 | -19.5% |
| Operating profit (loss) | 9901 | €61,365 | €45,228 | -€16,137 | -26.3% |
| Financial income | 75/76B | €19 | €84 | +€65 | +337% |
| Recurring financial income | 75 | €19 | €84 | +€65 | +337% |
| Financial charges | 65/66B | €174 | €625 | +€452 | +260% |
| Recurring financial charges | 65 | €174 | €625 | +€452 | +260% |
| Profit (loss) for the period before taxes | 9903 | €61,210 | €44,686 | -€16,524 | -27.0% |
| Income taxes | 67/77 | €13,349 | €10,104 | -€3,245 | -24.3% |
| Profit (loss) for the period | 9904 | €47,862 | €34,582 | -€13,279 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,862 | €34,582 | -€13,279 | -27.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.