Arnold CV Devriendt Dirk: what changed
What changed
Arnold CV Devriendt Dirk
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€18,287
2024 · €87,959-€69,672
Equity
€344,435
2024 · €380,702-€36,267
Cash
€249,537
2024 · €301,746-€52,210
Balance sheet total
€370,811
2024 · €427,264-€56,453
Largest movements
Assets
- Cash -€52,210
down €52,210 (-17.3%), from €301,746 to €249,537
mainly Contributions, distributions and other (-€54,554) and Other debts (-€21,748)
- Tangible fixed assets -€5,591
down €5,591 (-14.8%), from €37,838 to €32,247
of which Other tangible fixed assets: -€2,876
Equity and liabilities
- Other debts -€21,748
down €21,748 (-89.8%), from €24,211 to €2,463
- Contributions -€20,000
no longer reported in 2025 (was €20,000)
- Reserves -€16,267
down €16,267 (-4.5%), from €360,702 to €344,435
Income statement
- Gross operating margin -€94,393
down €94,393 (-68.7%), from €137,305 to €42,912
- Taxes -€28,757
down €28,757 (-76.5%), from €37,598 to €8,841
- Other operating charges +€1,652
up €1,652 (+133%), from €1,243 to €2,894
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€87,959
Gross operating margin
-€94,393
Depreciation
-€1,140
Other operating charges
-€1,652
Financial income
-€202
Financial charges
-€1,042
Taxes
+€28,757
Result 2025
€18,287
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,645
Investment
-€7,300
Financing
-€54,554
Cash 2024
€301,746
From operations (derived)
+€9,645
Net result for the year
+€18,287
Depreciation
+€12,891
Stocks and contracts
+€2,186
Receivables within one year
-€4,212
Deferred charges and accrued income
+€679
Trade debts
+€1,239
Tax, wage and social debts
-€622
Other debts
-€21,748
Accrued charges and deferred income
+€944
Investment (derived)
-€7,300
Investment in fixed assets (net)
-€7,300
Financing
-€54,554
Contributions, distributions and other
-€54,554
Cash 2025
€249,537
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €427,264 | €370,811 | -€56,453 | -13.2% |
| Fixed assets | 21/28 | €37,838 | €32,247 | -€5,591 | -14.8% |
| Tangible fixed assets | 22/27 | €37,838 | €32,247 | -€5,591 | -14.8% |
| Land and buildings | 22 | €11,468 | €10,390 | -€1,078 | -9.4% |
| Plant, machinery and equipment | 23 | €3,572 | €2,124 | -€1,448 | -40.5% |
| Furniture and vehicles | 24 | €9,670 | €9,481 | -€189 | -2.0% |
| Other tangible fixed assets | 26 | €13,128 | €10,252 | -€2,876 | -21.9% |
| Current assets | 29/58 | €389,427 | €338,564 | -€50,862 | -13.1% |
| Stocks and contracts in progress | 3 | €66,611 | €64,425 | -€2,186 | -3.3% |
| Stocks | 30/36 | €66,611 | €64,425 | -€2,186 | -3.3% |
| Amounts receivable within one year | 40/41 | €15,841 | €20,053 | +€4,212 | +26.6% |
| Trade receivables | 40 | €15,822 | €3,433 | -€12,390 | -78.3% |
| Other amounts receivable | 41 | €18 | €16,620 | +€16,601 | +89,834% |
| Cash at bank and in hand | 54/58 | €301,746 | €249,537 | -€52,210 | -17.3% |
| Deferred charges and accrued income | 490/1 | €5,229 | €4,550 | -€679 | -13.0% |
| Total equity and liabilities | 10/49 | €427,264 | €370,811 | -€56,453 | -13.2% |
| Equity | 10/15 | €380,702 | €344,435 | -€36,267 | -9.5% |
| Contributions | 10/11 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €360,702 | €344,435 | -€16,267 | -4.5% |
| Distributable reserves | 133 | €360,702 | €344,435 | -€16,267 | -4.5% |
| Amounts payable | 17/49 | €46,563 | €26,376 | -€20,186 | -43.4% |
| Amounts payable within one year | 42/48 | €46,563 | €25,432 | -€21,131 | -45.4% |
| Trade debts | 44 | €3,693 | €4,933 | +€1,239 | +33.6% |
| Suppliers | 440/4 | €3,693 | €4,933 | +€1,239 | +33.6% |
| Taxes, remuneration and social security | 45 | €18,659 | €18,036 | -€622 | -3.3% |
| Taxes | 450/3 | €18,659 | €18,036 | -€622 | -3.3% |
| Other amounts payable | 47/48 | €24,211 | €2,463 | -€21,748 | -89.8% |
| Accrued charges and deferred income | 492/3 | - | €944 | +€944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,751 | €12,891 | +€1,140 | +9.7% |
| Other operating charges | 640/8 | €1,243 | €2,894 | +€1,652 | +133% |
| Gross operating margin | 9900 | €137,305 | €42,912 | -€94,393 | -68.7% |
| Operating profit (loss) | 9901 | €124,311 | €27,127 | -€97,184 | -78.2% |
| Financial income | 75/76B | €2,424 | €2,222 | -€202 | -8.4% |
| Recurring financial income | 75 | €2,424 | €2,222 | -€202 | -8.4% |
| Financial charges | 65/66B | €1,178 | €2,220 | +€1,042 | +88.5% |
| Recurring financial charges | 65 | €1,178 | €2,220 | +€1,042 | +88.5% |
| Profit (loss) for the period before taxes | 9903 | €125,558 | €27,129 | -€98,429 | -78.4% |
| Income taxes | 67/77 | €37,598 | €8,841 | -€28,757 | -76.5% |
| Profit (loss) for the period | 9904 | €87,959 | €18,287 | -€69,672 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,959 | €18,287 | -€69,672 | -79.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.