DEMROS SOLUTIONS: 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.
DEMROS SOLUTIONS
Largest movements
- Cash +€81,548
up €81,548 (+38.4%), from €212,490 to €294,038
mainly Other debts (+€113,635) and Net result for the year (+€81,338)
- Profit (loss) carried forward -€134,637
down €134,637 (-100%), from €134,637 to €0
- Other debts +€113,635
up €113,635 (+2,289%), from €4,964 to €118,599
- Reserves +€81,338
up €81,338 (+121%), from €67,486 to €148,824
of which Distributable reserves: +€81,338
- Tax, wage and social debts +€23,103
up €23,103 (+178%), from €13,014 to €36,117
- Gross operating margin +€5,076
up €5,076 (+5.1%), from €100,250 to €105,326
- Taxes -€2,370
down €2,370 (-9.4%), from €25,277 to €22,907
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 | €223,665 | €306,540 | +€82,876 | +37.1% |
| Fixed assets | 21/28 | €1,142 | €615 | -€528 | -46.2% |
| Tangible fixed assets | 22/27 | €1,022 | €495 | -€528 | -51.6% |
| Furniture and vehicles | 24 | €1,022 | €495 | -€528 | -51.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €222,522 | €305,926 | +€83,403 | +37.5% |
| Amounts receivable within one year | 40/41 | €10,032 | €11,887 | +€1,855 | +18.5% |
| Trade receivables | 40 | €9,900 | €11,610 | +€1,710 | +17.3% |
| Other amounts receivable | 41 | €132 | €277 | +€145 | +110% |
| Cash at bank and in hand | 54/58 | €212,490 | €294,038 | +€81,548 | +38.4% |
| Total equity and liabilities | 10/49 | €223,665 | €306,540 | +€82,876 | +37.1% |
| Equity | 10/15 | €205,123 | €151,824 | -€53,299 | -26.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,486 | €148,824 | +€81,338 | +121% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €67,186 | €148,524 | +€81,338 | +121% |
| Profit (loss) carried forward | 14 | €134,637 | €0 | -€134,637 | -100% |
| Amounts payable | 17/49 | €18,541 | €154,716 | +€136,175 | +734% |
| Amounts payable within one year | 42/48 | €18,541 | €154,716 | +€136,175 | +734% |
| Trade debts | 44 | €563 | - | -€563 | |
| Suppliers | 440/4 | €563 | - | -€563 | |
| Taxes, remuneration and social security | 45 | €13,014 | €36,117 | +€23,103 | +178% |
| Taxes | 450/3 | €13,014 | €36,117 | +€23,103 | +178% |
| Other amounts payable | 47/48 | €4,964 | €118,599 | +€113,635 | +2,289% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €528 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €100,250 | €105,326 | +€5,076 | +5.1% |
| Operating profit (loss) | 9901 | €99,335 | €104,399 | +€5,064 | +5.1% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €99,182 | €104,246 | +€5,064 | +5.1% |
| Income taxes | 67/77 | €25,277 | €22,907 | -€2,370 | -9.4% |
| Profit (loss) for the period | 9904 | €73,905 | €81,338 | +€7,434 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,905 | €81,338 | +€7,434 | +10.1% |
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 23 October 2026 via checked.be.