Fonds Demeter: 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.
Fonds Demeter
Largest movements
- Cash +€6,086
up €6,086 (+7528.3%), from €81 to €6,167
mainly Net result for the year (+€7,783)
- Profit (loss) carried forward +€7,783
up €7,783 (+7.2%), from €107,604 to €115,388
- Financial income -€209,178
down €209,178 (-95.1%), from €219,865 to €10,686
- Taxes +€1,291
new in 2025: €1,291
- Gross operating margin -€773
down €773 (-107.6%), from -€718 to -€1,491
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 | €552,604 | €560,388 | +€7,783 | +1.4% |
| Fixed assets | 21/28 | €181,800 | €181,800 | = | 0.0% |
| Financial fixed assets | 28 | €181,800 | €181,800 | = | 0.0% |
| Current assets | 29/58 | €370,804 | €378,588 | +€7,783 | +2.1% |
| Amounts receivable within one year | 40/41 | - | €1,698 | +€1,698 | |
| Other amounts receivable | 41 | - | €1,698 | +€1,698 | |
| Current investments | 50/53 | €370,000 | €370,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €81 | €6,167 | +€6,086 | +7528.3% |
| Deferred charges and accrued income | 490/1 | €723 | €723 | = | 0.0% |
| Total equity and liabilities | 10/49 | €552,604 | €560,388 | +€7,783 | +1.4% |
| Equity | 10/15 | €137,604 | €145,388 | +€7,783 | +5.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,604 | €115,388 | +€7,783 | +7.2% |
| Amounts payable | 17/49 | €415,000 | €415,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €415,000 | €415,000 | = | 0.0% |
| Other amounts payable | 47/48 | €415,000 | €415,000 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€718 | -€1,491 | -€773 | -107.6% |
| Operating profit (loss) | 9901 | -€782 | -€1,557 | -€775 | -99.1% |
| Financial income | 75/76B | €219,865 | €10,686 | -€209,178 | -95.1% |
| Recurring financial income | 75 | €219,865 | €10,686 | -€209,178 | -95.1% |
| Financial charges | 65/66B | €51 | €55 | +€3 | +6.2% |
| Recurring financial charges | 65 | €51 | €55 | +€3 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €219,031 | €9,075 | -€209,956 | -95.9% |
| Income taxes | 67/77 | - | €1,291 | +€1,291 | |
| Profit (loss) for the period | 9904 | €219,031 | €7,783 | -€211,248 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €219,031 | €7,783 | -€211,248 | -96.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.