DEMPYO: 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.
DEMPYO
Largest movements
- Cash -€33,533
down €33,533 (-49.7%), from €67,515 to €33,982
mainly Investment in fixed assets (net) (-€36,411) and Deferred charges and accrued income (-€6,930)
- Tangible fixed assets +€11,424
up €11,424 (+8.8%), from €129,971 to €141,394
of which Other tangible fixed assets: +€11,424
- Deferred charges and accrued income +€6,930
new in 2025: €6,930
- Profit (loss) carried forward -€5,795
down €5,795 (-3.5%), from €167,684 to €161,888
- Trade debts -€4,953
no longer reported in 2025 (was €4,953)
- Accrued charges and deferred income -€4,398
no longer reported in 2025 (was €4,398)
- Turnover +€48,700
new in 2025: €48,700
- Depreciation +€24,987
new in 2025: €24,987
- Purchases and services +€22,703
new in 2025: €22,703
- Gross operating margin +€15,765
up €15,765 (+140.4%), from €11,231 to €26,996
- Taxes +€2,196
up €2,196 (+727.1%), from €302 to €2,499
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 | €197,486 | €182,340 | -€15,146 | -7.7% |
| Fixed assets | 21/28 | €129,971 | €141,394 | +€11,424 | +8.8% |
| Tangible fixed assets | 22/27 | €129,971 | €141,394 | +€11,424 | +8.8% |
| Land and buildings | 22 | €94,308 | €94,308 | = | 0.0% |
| Other tangible fixed assets | 26 | €35,662 | €47,086 | +€11,424 | +32.0% |
| Current assets | 29/58 | €67,515 | €40,945 | -€26,570 | -39.4% |
| Amounts receivable within one year | 40/41 | - | €0 | +€0 | |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Current investments | 50/53 | - | €33 | +€33 | |
| Cash at bank and in hand | 54/58 | €67,515 | €33,982 | -€33,533 | -49.7% |
| Deferred charges and accrued income | 490/1 | - | €6,930 | +€6,930 | |
| Total equity and liabilities | 10/49 | €197,486 | €182,340 | -€15,146 | -7.7% |
| Equity | 10/15 | €188,135 | €182,340 | -€5,795 | -3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €167,684 | €161,888 | -€5,795 | -3.5% |
| Amounts payable | 17/49 | €9,351 | - | -€9,351 | |
| Amounts payable within one year | 42/48 | €4,953 | - | -€4,953 | |
| Trade debts | 44 | €4,953 | - | -€4,953 | |
| Suppliers | 440/4 | €4,953 | - | -€4,953 | |
| Accrued charges and deferred income | 492/3 | €4,398 | - | -€4,398 | |
| Turnover | 70 | - | €48,700 | +€48,700 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €22,703 | +€22,703 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €24,987 | +€24,987 | |
| Other operating charges | 640/8 | €4,132 | €5,158 | +€1,026 | +24.8% |
| Gross operating margin | 9900 | €11,231 | €26,996 | +€15,765 | +140.4% |
| Operating profit (loss) | 9901 | €7,099 | -€3,149 | -€10,248 | |
| Financial income | 75/76B | €1,800 | €24 | -€1,776 | -98.7% |
| Recurring financial income | 75 | €1,800 | €24 | -€1,776 | -98.7% |
| Financial charges | 65/66B | €27 | €172 | +€145 | +526.5% |
| Recurring financial charges | 65 | €27 | €172 | +€145 | +526.5% |
| Profit (loss) for the period before taxes | 9903 | €8,871 | -€3,297 | -€12,168 | |
| Income taxes | 67/77 | €302 | €2,499 | +€2,196 | +727.1% |
| Profit (loss) for the period | 9904 | €8,569 | -€5,795 | -€14,365 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,569 | -€5,795 | -€14,365 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.