Slotenmakerij Deman: 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.
Slotenmakerij Deman
Largest movements
- Cash +€14,577
up €14,577 (+53.0%), from €27,512 to €42,089
mainly Net result for the year (+€49,204) and Depreciation (+€35,980)
- Intangible fixed assets -€10,500
down €10,500 (-26.2%), from €40,125 to €29,625
- Stocks and contracts -€5,310
down €5,310 (-9.6%), from €55,347 to €50,037
- Debts after one year -€38,444
down €38,444 (-15.9%), from €242,161 to €203,718
- Reserves +€19,204
up €19,204 (+14.4%), from €133,001 to €152,206
of which Distributable reserves: +€19,204
- Other debts +€18,011
up €18,011 (+267%), from €6,744 to €24,755
- Trade debts -€9,198
down €9,198 (-62.5%), from €14,719 to €5,521
- Gross operating margin +€38,392
up €38,392 (+59.2%), from €64,840 to €103,232
- Depreciation -€4,777
down €4,777 (-11.7%), from €40,757 to €35,980
- Taxes +€2,873
up €2,873 (+103%), from €2,786 to €5,659
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 | €456,601 | €447,193 | -€9,408 | -2.1% |
| Fixed assets | 21/28 | €337,225 | €323,109 | -€14,116 | -4.2% |
| Intangible fixed assets | 21 | €40,125 | €29,625 | -€10,500 | -26.2% |
| Tangible fixed assets | 22/27 | €297,100 | €293,484 | -€3,616 | -1.2% |
| Land and buildings | 22 | €268,537 | €264,595 | -€3,941 | -1.5% |
| Plant, machinery and equipment | 23 | €23,460 | €26,247 | +€2,788 | +11.9% |
| Furniture and vehicles | 24 | €5,104 | €2,641 | -€2,463 | -48.3% |
| Current assets | 29/58 | €119,376 | €124,084 | +€4,708 | +3.9% |
| Stocks and contracts in progress | 3 | €55,347 | €50,037 | -€5,310 | -9.6% |
| Stocks | 30/36 | €55,347 | €50,037 | -€5,310 | -9.6% |
| Amounts receivable within one year | 40/41 | €34,183 | €31,190 | -€2,993 | -8.8% |
| Trade receivables | 40 | €27,447 | €25,976 | -€1,471 | -5.4% |
| Other amounts receivable | 41 | €6,736 | €5,214 | -€1,522 | -22.6% |
| Cash at bank and in hand | 54/58 | €27,512 | €42,089 | +€14,577 | +53.0% |
| Deferred charges and accrued income | 490/1 | €2,335 | €769 | -€1,566 | -67.1% |
| Total equity and liabilities | 10/49 | €456,601 | €447,193 | -€9,408 | -2.1% |
| Equity | 10/15 | €151,601 | €170,806 | +€19,204 | +12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,001 | €152,206 | +€19,204 | +14.4% |
| Tax-exempt reserves | 132 | €14,174 | €14,174 | = | 0.0% |
| Distributable reserves | 133 | €118,828 | €138,032 | +€19,204 | +16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €305,000 | €276,387 | -€28,613 | -9.4% |
| Amounts payable after more than one year | 17 | €242,161 | €203,718 | -€38,444 | -15.9% |
| Financial debts | 170/4 | €242,161 | €203,718 | -€38,444 | -15.9% |
| Amounts payable within one year | 42/48 | €62,188 | €72,669 | +€10,481 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €37,298 | €38,444 | +€1,146 | +3.1% |
| Trade debts | 44 | €14,719 | €5,521 | -€9,198 | -62.5% |
| Suppliers | 440/4 | €14,719 | €5,521 | -€9,198 | -62.5% |
| Taxes, remuneration and social security | 45 | €3,428 | €3,950 | +€522 | +15.2% |
| Taxes | 450/3 | €3,428 | €3,950 | +€522 | +15.2% |
| Other amounts payable | 47/48 | €6,744 | €24,755 | +€18,011 | +267% |
| Accrued charges and deferred income | 492/3 | €650 | €0 | -€650 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,757 | €35,980 | -€4,777 | -11.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,423 | €2,398 | -€26 | -1.1% |
| Gross operating margin | 9900 | €64,840 | €103,232 | +€38,392 | +59.2% |
| Operating profit (loss) | 9901 | €21,660 | €64,854 | +€43,195 | +199% |
| Financial income | 75/76B | €439 | €251 | -€188 | -42.9% |
| Recurring financial income | 75 | €439 | €251 | -€188 | -42.9% |
| Financial charges | 65/66B | €9,623 | €10,241 | +€618 | +6.4% |
| Recurring financial charges | 65 | €9,623 | €10,241 | +€618 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €12,475 | €54,864 | +€42,389 | +340% |
| Income taxes | 67/77 | €2,786 | €5,659 | +€2,873 | +103% |
| Profit (loss) for the period | 9904 | €9,689 | €49,204 | +€39,515 | +408% |
| Profit (loss) for the period to be appropriated | 9905 | €9,689 | €49,204 | +€39,515 | +408% |
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 1 November 2026 via checked.be.