DIRK DEMARé: 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.
DIRK DEMARé
Largest movements
- Cash -€2,359
down €2,359 (-21.1%), from €11,181 to €8,822
mainly Contributions, distributions and other (-€57,595) and Accrued charges and deferred income (-€674)
- Reserves -€57,595
down €57,595 (-57.2%), from €100,730 to €43,134
- Other debts +€53,769
up €53,769 (+1111.0%), from €4,840 to €58,608
- Gross operating margin +€10,140
up €10,140, from -€5,422 to €4,718
- Financial charges -€706
down €706 (-31.7%), from €2,231 to €1,524
- Financial income -€542
down €542 (-93.6%), from €579 to €37
- Depreciation -€285
down €285 (-43.3%), from €658 to €374
- Other operating charges +€171
up €171 (+9.3%), from €1,841 to €2,012
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 | €108,915 | €105,280 | -€3,635 | -3.3% |
| Fixed assets | 21/28 | €88,625 | €88,252 | -€374 | -0.4% |
| Tangible fixed assets | 22/27 | €88,625 | €88,252 | -€374 | -0.4% |
| Land and buildings | 22 | €88,625 | €88,252 | -€374 | -0.4% |
| Current assets | 29/58 | €20,290 | €17,028 | -€3,262 | -16.1% |
| Amounts receivable within one year | 40/41 | €9,109 | €8,206 | -€903 | -9.9% |
| Trade receivables | 40 | €1,983 | €8,168 | +€6,184 | +311.8% |
| Other amounts receivable | 41 | €7,126 | €39 | -€7,087 | -99.5% |
| Cash at bank and in hand | 54/58 | €11,181 | €8,822 | -€2,359 | -21.1% |
| Total equity and liabilities | 10/49 | €108,915 | €105,280 | -€3,635 | -3.3% |
| Equity | 10/15 | €102,839 | €46,089 | -€56,750 | -55.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,730 | €43,134 | -€57,595 | -57.2% |
| Distributable reserves | 133 | €100,730 | €43,134 | -€57,595 | -57.2% |
| Profit (loss) carried forward | 14 | -€16,491 | -€15,645 | +€846 | +5.1% |
| Amounts payable | 17/49 | €6,076 | €59,191 | +€53,115 | +874.1% |
| Amounts payable within one year | 42/48 | €4,840 | €58,628 | +€53,788 | +1111.4% |
| Taxes, remuneration and social security | 45 | - | €20 | +€20 | |
| Taxes | 450/3 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | €4,840 | €58,608 | +€53,769 | +1111.0% |
| Accrued charges and deferred income | 492/3 | €1,237 | €563 | -€674 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €374 | -€285 | -43.3% |
| Other operating charges | 640/8 | €1,841 | €2,012 | +€171 | +9.3% |
| Gross operating margin | 9900 | -€5,422 | €4,718 | +€10,140 | |
| Operating profit (loss) | 9901 | -€7,922 | €2,333 | +€10,254 | |
| Financial income | 75/76B | €579 | €37 | -€542 | -93.6% |
| Recurring financial income | 75 | €579 | €37 | -€542 | -93.6% |
| Financial charges | 65/66B | €2,231 | €1,524 | -€706 | -31.7% |
| Recurring financial charges | 65 | €2,231 | €1,524 | -€706 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,573 | €846 | +€10,419 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,573 | €846 | +€10,419 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,573 | €846 | +€10,419 |
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 11 October 2026 via checked.be.