ADV.KT.J.DEVOS: 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.
ADV.KT.J.DEVOS
Largest movements
- Cash -€20,707
down €20,707 (-97.0%), from €21,346 to €639
mainly Other debts (-€30,850) and Trade debts (-€1,773)
- Tangible fixed assets -€10,645
down €10,645 (-9.8%), from €108,344 to €97,700
of which Land and buildings: -€6,443
- Other debts -€30,850
down €30,850 (-18.2%), from €169,161 to €138,311
- Profit (loss) carried forward +€2,370
up €2,370 (+3.4%), from -€69,315 to -€66,944
- Trade debts -€1,773
no longer reported in 2025 (was €1,773)
- Gross operating margin +€8,916
up €8,916 (+135.7%), from €6,568 to €15,484
- Depreciation +€1,890
up €1,890 (+21.6%), from €8,755 to €10,645
- Other operating charges +€646
up €646 (+36.4%), from €1,773 to €2,418
- Taxes -€601
down €601 (-96.5%), from €622 to €22
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 | €130,844 | €99,961 | -€30,883 | -23.6% |
| Fixed assets | 21/28 | €108,344 | €97,700 | -€10,645 | -9.8% |
| Tangible fixed assets | 22/27 | €108,344 | €97,700 | -€10,645 | -9.8% |
| Land and buildings | 22 | €91,575 | €85,132 | -€6,443 | -7.0% |
| Furniture and vehicles | 24 | €10,991 | €8,715 | -€2,275 | -20.7% |
| Other tangible fixed assets | 26 | €5,779 | €3,852 | -€1,926 | -33.3% |
| Current assets | 29/58 | €22,500 | €2,262 | -€20,239 | -89.9% |
| Amounts receivable within one year | 40/41 | €306 | €148 | -€158 | -51.7% |
| Trade receivables | 40 | €148 | €148 | = | 0.0% |
| Other amounts receivable | 41 | €158 | - | -€158 | |
| Cash at bank and in hand | 54/58 | €21,346 | €639 | -€20,707 | -97.0% |
| Deferred charges and accrued income | 490/1 | €849 | €1,475 | +€627 | +73.8% |
| Total equity and liabilities | 10/49 | €130,844 | €99,961 | -€30,883 | -23.6% |
| Equity | 10/15 | -€41,364 | -€38,993 | +€2,370 | +5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,359 | €9,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,315 | -€66,944 | +€2,370 | +3.4% |
| Amounts payable | 17/49 | €172,208 | €138,954 | -€33,254 | -19.3% |
| Amounts payable within one year | 42/48 | €172,208 | €138,954 | -€33,254 | -19.3% |
| Trade debts | 44 | €1,773 | - | -€1,773 | |
| Suppliers | 440/4 | €1,773 | - | -€1,773 | |
| Taxes, remuneration and social security | 45 | €1,275 | €644 | -€631 | -49.5% |
| Taxes | 450/3 | €1,275 | €644 | -€631 | -49.5% |
| Other amounts payable | 47/48 | €169,161 | €138,311 | -€30,850 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,755 | €10,645 | +€1,890 | +21.6% |
| Other operating charges | 640/8 | €1,773 | €2,418 | +€646 | +36.4% |
| Gross operating margin | 9900 | €6,568 | €15,484 | +€8,916 | +135.7% |
| Operating profit (loss) | 9901 | -€3,959 | €2,422 | +€6,381 | |
| Financial charges | 65/66B | €29 | €30 | +€1 | +2.6% |
| Recurring financial charges | 65 | €29 | €30 | +€1 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,988 | €2,392 | +€6,380 | |
| Income taxes | 67/77 | €622 | €22 | -€601 | -96.5% |
| Profit (loss) for the period | 9904 | -€4,610 | €2,370 | +€6,980 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,610 | €2,370 | +€6,980 |
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.