DEMROC: 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.
DEMROC
Largest movements
- Receivables within one year -€10,450
no longer reported in 2025 (was €10,450)
- Profit (loss) carried forward -€18,190
down €18,190 (-15.7%), from -€115,550 to -€133,740
- Other debts +€7,960
up €7,960 (+7.5%), from €105,578 to €113,538
- Trade debts -€309
no longer reported in 2025 (was €309)
- Other operating charges +€10,106
up €10,106 (+1382.2%), from €731 to €10,837
- Gross operating margin -€2,162
down €2,162 (-42.0%), from -€5,147 to -€7,309
- Purchases and services +€2,162
up €2,162 (+42.0%), from €5,147 to €7,309
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 | €10,787 | €249 | -€10,538 | -97.7% |
| Current assets | 29/58 | €10,787 | €249 | -€10,538 | -97.7% |
| Amounts receivable within one year | 40/41 | €10,450 | - | -€10,450 | |
| Trade receivables | 40 | €10,450 | - | -€10,450 | |
| Cash at bank and in hand | 54/58 | €337 | €249 | -€88 | -26.1% |
| Total equity and liabilities | 10/49 | €10,787 | €249 | -€10,538 | -97.7% |
| Equity | 10/15 | -€95,099 | -€113,288 | -€18,190 | -19.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| 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 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,550 | -€133,740 | -€18,190 | -15.7% |
| Amounts payable | 17/49 | €105,886 | €113,538 | +€7,651 | +7.2% |
| Amounts payable within one year | 42/48 | €105,886 | €113,538 | +€7,651 | +7.2% |
| Trade debts | 44 | €309 | - | -€309 | |
| Suppliers | 440/4 | €309 | - | -€309 | |
| Other amounts payable | 47/48 | €105,578 | €113,538 | +€7,960 | +7.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,147 | €7,309 | +€2,162 | +42.0% |
| Other operating charges | 640/8 | €731 | €10,837 | +€10,106 | +1382.2% |
| Gross operating margin | 9900 | -€5,147 | -€7,309 | -€2,162 | -42.0% |
| Operating profit (loss) | 9901 | -€5,878 | -€18,146 | -€12,268 | -208.7% |
| Financial charges | 65/66B | €39 | €44 | +€4 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€4 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,917 | -€18,190 | -€12,272 | -207.4% |
| Profit (loss) for the period | 9904 | -€5,917 | -€18,190 | -€12,272 | -207.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,917 | -€18,190 | -€12,272 | -207.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.