ANNE DEVILLERS: 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.
ANNE DEVILLERS
Largest movements
- Receivables within one year -€8,103
down €8,103 (-57.0%), from €14,224 to €6,121
of which Trade receivables: -€8,103
- Tangible fixed assets -€3,800
down €3,800 (-21.8%), from €17,401 to €13,601
of which Furniture and vehicles: -€3,000
- Cash +€1,093
up €1,093 (+79.8%), from €1,370 to €2,463
mainly Receivables within one year (+€8,103) and Depreciation (+€3,800)
- Other debts -€6,754
down €6,754 (-29.1%), from €23,223 to €16,469
- Tax, wage and social debts -€3,242
down €3,242 (-90.9%), from €3,569 to €327
of which Remuneration and social security: -€1,800
- Accrued charges and deferred income -€1,275
no longer reported in 2025 (was €1,275)
- Gross operating margin -€3,488
down €3,488 (-35.6%), from €9,797 to €6,309
- Depreciation +€2,201
up €2,201 (+137.7%), from €1,599 to €3,800
- Taxes -€965
down €965 (-42.1%), from €2,291 to €1,327
- Other operating charges -€316
down €316 (-31.1%), from €1,017 to €701
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 | €34,651 | €23,997 | -€10,655 | -30.7% |
| Fixed assets | 21/28 | €17,401 | €13,601 | -€3,800 | -21.8% |
| Tangible fixed assets | 22/27 | €17,401 | €13,601 | -€3,800 | -21.8% |
| Plant, machinery and equipment | 23 | €3,663 | €2,863 | -€800 | -21.8% |
| Furniture and vehicles | 24 | €13,738 | €10,738 | -€3,000 | -21.8% |
| Current assets | 29/58 | €17,250 | €10,396 | -€6,855 | -39.7% |
| Amounts receivable within one year | 40/41 | €14,224 | €6,121 | -€8,103 | -57.0% |
| Trade receivables | 40 | €13,515 | €5,412 | -€8,103 | -60.0% |
| Other amounts receivable | 41 | €709 | €709 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,370 | €2,463 | +€1,093 | +79.8% |
| Deferred charges and accrued income | 490/1 | €1,656 | €1,811 | +€155 | +9.4% |
| Total equity and liabilities | 10/49 | €34,651 | €23,997 | -€10,655 | -30.7% |
| Equity | 10/15 | €6,543 | €6,885 | +€342 | +5.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,043 | €4,043 | = | 0.0% |
| Distributable reserves | 133 | €4,043 | €4,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €342 | +€342 | |
| Amounts payable | 17/49 | €28,108 | €17,112 | -€10,997 | -39.1% |
| Amounts payable within one year | 42/48 | €26,833 | €17,112 | -€9,722 | -36.2% |
| Trade debts | 44 | €42 | €316 | +€274 | +660.6% |
| Suppliers | 440/4 | €42 | €316 | +€274 | +660.6% |
| Taxes, remuneration and social security | 45 | €3,569 | €327 | -€3,242 | -90.9% |
| Taxes | 450/3 | €1,769 | €327 | -€1,442 | -81.5% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | €23,223 | €16,469 | -€6,754 | -29.1% |
| Accrued charges and deferred income | 492/3 | €1,275 | - | -€1,275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,599 | €3,800 | +€2,201 | +137.7% |
| Other operating charges | 640/8 | €1,017 | €701 | -€316 | -31.1% |
| Gross operating margin | 9900 | €9,797 | €6,309 | -€3,488 | -35.6% |
| Operating profit (loss) | 9901 | €7,181 | €1,808 | -€5,373 | -74.8% |
| Financial charges | 65/66B | €47 | €140 | +€93 | +198.1% |
| Recurring financial charges | 65 | €47 | €140 | +€93 | +198.1% |
| Profit (loss) for the period before taxes | 9903 | €7,134 | €1,668 | -€5,466 | -76.6% |
| Income taxes | 67/77 | €2,291 | €1,327 | -€965 | -42.1% |
| Profit (loss) for the period | 9904 | €4,843 | €342 | -€4,501 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,843 | €342 | -€4,501 | -92.9% |
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 6 October 2026 via checked.be.