Groep Demeyer: 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.
Groep Demeyer
Largest movements
- Tangible fixed assets -€37,538
down €37,538 (-3.5%), from €1.1m to €1.0m
- Cash +€23,332
up €23,332 (+639%), from €3,650 to €26,982
mainly Net result for the year (+€59,017) and Depreciation (+€37,538)
- Reserves +€53,115
up €53,115 (+62.8%), from €84,513 to €137,628
of which Distributable reserves: +€53,115
- Other debts -€42,500
down €42,500 (-85.0%), from €50,000 to €7,500
- Accrued charges and deferred income -€11,937
no longer reported in 2025 (was €11,937)
- Financial charges -€13,948
down €13,948 (-34.7%), from €40,146 to €26,198
- Purchases and services +€6,381
up €6,381 (+99.2%), from €6,433 to €12,815
- Gross operating margin +€2,659
up €2,659 (+1.7%), from €153,319 to €155,978
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 | €1,066,088 | €1,051,793 | -€14,295 | -1.3% |
| Fixed assets | 21/28 | €1,061,526 | €1,023,988 | -€37,538 | -3.5% |
| Tangible fixed assets | 22/27 | €1,061,526 | €1,023,988 | -€37,538 | -3.5% |
| Land and buildings | 22 | €1,061,526 | €1,023,988 | -€37,538 | -3.5% |
| Current assets | 29/58 | €4,562 | €27,805 | +€23,243 | +509% |
| Amounts receivable within one year | 40/41 | €425 | €329 | -€96 | -22.7% |
| Trade receivables | 40 | €263 | €263 | = | 0.0% |
| Other amounts receivable | 41 | €162 | €66 | -€96 | -59.4% |
| Cash at bank and in hand | 54/58 | €3,650 | €26,982 | +€23,332 | +639% |
| Deferred charges and accrued income | 490/1 | €488 | €494 | +€7 | +1.4% |
| Total equity and liabilities | 10/49 | €1,066,088 | €1,051,793 | -€14,295 | -1.3% |
| Equity | 10/15 | €480,282 | €533,397 | +€53,115 | +11.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €84,513 | €137,628 | +€53,115 | +62.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €78,363 | €131,478 | +€53,115 | +67.8% |
| Profit (loss) carried forward | 14 | €334,269 | €334,269 | = | 0.0% |
| Amounts payable | 17/49 | €585,806 | €518,396 | -€67,410 | -11.5% |
| Amounts payable after more than one year | 17 | €510,657 | €503,157 | -€7,500 | -1.5% |
| Financial debts | 170/4 | €498,507 | €498,507 | = | 0.0% |
| Other amounts payable | 178/9 | €12,150 | €4,650 | -€7,500 | -61.7% |
| Amounts payable within one year | 42/48 | €63,211 | €15,239 | -€47,973 | -75.9% |
| Trade debts | 44 | €3,877 | €1,837 | -€2,040 | -52.6% |
| Suppliers | 440/4 | €3,877 | €1,837 | -€2,040 | -52.6% |
| Advances received on contracts in progress | 46 | €5,214 | - | -€5,214 | |
| Taxes, remuneration and social security | 45 | €4,120 | €5,902 | +€1,781 | +43.2% |
| Taxes | 450/3 | €4,120 | €5,902 | +€1,781 | +43.2% |
| Other amounts payable | 47/48 | €50,000 | €7,500 | -€42,500 | -85.0% |
| Accrued charges and deferred income | 492/3 | €11,937 | - | -€11,937 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,433 | €12,815 | +€6,381 | +99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,737 | €37,538 | -€1,199 | -3.1% |
| Other operating charges | 640/8 | €9,489 | €9,446 | -€43 | -0.5% |
| Gross operating margin | 9900 | €153,319 | €155,978 | +€2,659 | +1.7% |
| Operating profit (loss) | 9901 | €105,093 | €108,994 | +€3,901 | +3.7% |
| Financial charges | 65/66B | €40,146 | €26,198 | -€13,948 | -34.7% |
| Recurring financial charges | 65 | €40,146 | €26,198 | -€13,948 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €64,947 | €82,796 | +€17,848 | +27.5% |
| Income taxes | 67/77 | €23,742 | €23,779 | +€36 | +0.2% |
| Profit (loss) for the period | 9904 | €41,205 | €59,017 | +€17,812 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,205 | €59,017 | +€17,812 | +43.2% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.