ADMINISTRATION AND SERVICES DEVUYST: 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.
ADMINISTRATION AND SERVICES DEVUYST
Largest movements
- Cash +€7,692
up €7,692 (+6.6%), from €116,144 to €123,836
mainly Net result for the year (+€28,710) and Depreciation (+€16,722)
- Receivables within one year -€6,471
down €6,471 (-5.8%), from €111,542 to €105,071
of which Other amounts receivable: -€8,798
- Reserves +€28,710
up €28,710 (+13.2%), from €218,220 to €246,930
- Other debts -€19,639
down €19,639 (-39.3%), from €50,000 to €30,361
- Trade debts -€10,767
down €10,767 (-87.7%), from €12,274 to €1,507
- Tax, wage and social debts +€5,256
up €5,256 (+14.7%), from €35,735 to €40,991
of which Remuneration and social security: +€6,160
- Gross operating margin -€35,175
down €35,175 (-20.5%), from €171,701 to €136,527
- Taxes -€11,759
down €11,759 (-47.5%), from €24,775 to €13,016
- Staff costs +€7,198
up €7,198 (+11.2%), from €64,130 to €71,328
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 | €385,647 | €385,468 | -€179 | 0.0% |
| Fixed assets | 21/28 | €146,337 | €148,143 | +€1,807 | +1.2% |
| Tangible fixed assets | 22/27 | €145,966 | €147,772 | +€1,807 | +1.2% |
| Land and buildings | 22 | €137,377 | €138,322 | +€945 | +0.7% |
| Plant, machinery and equipment | 23 | €5,664 | €6,536 | +€873 | +15.4% |
| Furniture and vehicles | 24 | €2,925 | €2,913 | -€11 | -0.4% |
| Financial fixed assets | 28 | €371 | €371 | = | 0.0% |
| Current assets | 29/58 | €239,310 | €237,325 | -€1,985 | -0.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €111,542 | €105,071 | -€6,471 | -5.8% |
| Trade receivables | 40 | €85,529 | €87,856 | +€2,327 | +2.7% |
| Other amounts receivable | 41 | €26,013 | €17,215 | -€8,798 | -33.8% |
| Cash at bank and in hand | 54/58 | €116,144 | €123,836 | +€7,692 | +6.6% |
| Deferred charges and accrued income | 490/1 | €11,624 | €8,418 | -€3,206 | -27.6% |
| Total equity and liabilities | 10/49 | €385,647 | €385,468 | -€179 | 0.0% |
| Equity | 10/15 | €283,899 | €312,609 | +€28,710 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,220 | €246,930 | +€28,710 | +13.2% |
| Distributable reserves | 133 | €218,220 | €246,930 | +€28,710 | +13.2% |
| Profit (loss) carried forward | 14 | €47,079 | €47,079 | +€0 | 0.0% |
| Amounts payable | 17/49 | €101,748 | €72,859 | -€28,889 | -28.4% |
| Amounts payable within one year | 42/48 | €101,748 | €72,859 | -€28,889 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €3,739 | €0 | -€3,739 | -100% |
| Trade debts | 44 | €12,274 | €1,507 | -€10,767 | -87.7% |
| Suppliers | 440/4 | €12,274 | €1,507 | -€10,767 | -87.7% |
| Taxes, remuneration and social security | 45 | €35,735 | €40,991 | +€5,256 | +14.7% |
| Taxes | 450/3 | €28,473 | €27,569 | -€904 | -3.2% |
| Remuneration and social security | 454/9 | €7,263 | €13,423 | +€6,160 | +84.8% |
| Other amounts payable | 47/48 | €50,000 | €30,361 | -€19,639 | -39.3% |
| Remuneration, social security and pensions | 62 | €64,130 | €71,328 | +€7,198 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,737 | €16,722 | -€1,015 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,128 | €3,740 | +€612 | +19.6% |
| Gross operating margin | 9900 | €171,701 | €136,527 | -€35,175 | -20.5% |
| Operating profit (loss) | 9901 | €86,707 | €44,737 | -€41,971 | -48.4% |
| Financial income | 75/76B | €740 | €695 | -€45 | -6.1% |
| Recurring financial income | 75 | €740 | €695 | -€45 | -6.1% |
| Financial charges | 65/66B | €3,009 | €3,705 | +€697 | +23.2% |
| Recurring financial charges | 65 | €3,009 | €3,705 | +€697 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €84,438 | €41,726 | -€42,712 | -50.6% |
| Income taxes | 67/77 | €24,775 | €13,016 | -€11,759 | -47.5% |
| Profit (loss) for the period | 9904 | €59,663 | €28,710 | -€30,953 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,663 | €28,710 | -€30,953 | -51.9% |
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 13 October 2026 via checked.be.