BEGRAFENISSEN DEVOS: 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.
BEGRAFENISSEN DEVOS
Largest movements
- Tangible fixed assets -€24,736
down €24,736 (-29.7%), from €83,336 to €58,599
of which Furniture and vehicles: -€20,348
- Receivables within one year +€20,392
up €20,392 (+10.4%), from €196,442 to €216,834
of which Trade receivables: +€23,824
- Cash -€11,252
down €11,252 (-11.4%), from €98,965 to €87,713
mainly Trade debts (-€69,781) and Contributions, distributions and other (-€30,000)
- Trade debts -€69,781
down €69,781 (-77.2%), from €90,333 to €20,552
- Other debts +€69,094
up €69,094 (+145.3%), from €47,562 to €116,655
- Debts after one year -€6,954
down €6,954 (-92.1%), from €7,549 to €595
- Tax, wage and social debts -€6,815
down €6,815 (-27.0%), from €25,209 to €18,394
of which Taxes: -€8,184
- Gross operating margin -€14,083
down €14,083 (-10.4%), from €135,677 to €121,594
- Staff costs -€7,718
down €7,718 (-13.5%), from €57,379 to €49,661
- Other operating charges +€7,382
up €7,382 (+200.8%), from €3,677 to €11,059
- Taxes -€5,509
down €5,509 (-51.1%), from €10,777 to €5,269
- Financial income -€2,506
down €2,506 (-80.1%), from €3,126 to €621
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,008 | €368,927 | -€14,081 | -3.7% |
| Fixed assets | 21/28 | €83,850 | €59,114 | -€24,736 | -29.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €83,336 | €58,599 | -€24,736 | -29.7% |
| Land and buildings | 22 | €33,963 | €30,767 | -€3,196 | -9.4% |
| Plant, machinery and equipment | 23 | €4,759 | €3,566 | -€1,193 | -25.1% |
| Furniture and vehicles | 24 | €44,614 | €24,267 | -€20,348 | -45.6% |
| Financial fixed assets | 28 | €515 | €515 | = | 0.0% |
| Current assets | 29/58 | €299,158 | €309,813 | +€10,655 | +3.6% |
| Stocks and contracts in progress | 3 | €3,573 | €3,573 | = | 0.0% |
| Stocks | 30/36 | €3,573 | €3,573 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €196,442 | €216,834 | +€20,392 | +10.4% |
| Trade receivables | 40 | €179,221 | €203,045 | +€23,824 | +13.3% |
| Other amounts receivable | 41 | €17,221 | €13,789 | -€3,432 | -19.9% |
| Cash at bank and in hand | 54/58 | €98,965 | €87,713 | -€11,252 | -11.4% |
| Deferred charges and accrued income | 490/1 | €177 | €1,692 | +€1,515 | +855.5% |
| Total equity and liabilities | 10/49 | €383,008 | €368,927 | -€14,081 | -3.7% |
| Equity | 10/15 | €205,732 | €205,777 | +€45 | 0.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,082 | €138,127 | +€45 | 0.0% |
| Amounts payable | 17/49 | €177,276 | €163,150 | -€14,126 | -8.0% |
| Amounts payable after more than one year | 17 | €7,549 | €595 | -€6,954 | -92.1% |
| Financial debts | 170/4 | €7,549 | €595 | -€6,954 | -92.1% |
| Amounts payable within one year | 42/48 | €169,727 | €162,555 | -€7,172 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €6,623 | €6,954 | +€331 | +5.0% |
| Trade debts | 44 | €90,333 | €20,552 | -€69,781 | -77.2% |
| Suppliers | 440/4 | €90,333 | €20,552 | -€69,781 | -77.2% |
| Taxes, remuneration and social security | 45 | €25,209 | €18,394 | -€6,815 | -27.0% |
| Taxes | 450/3 | €15,813 | €7,629 | -€8,184 | -51.8% |
| Remuneration and social security | 454/9 | €9,396 | €10,765 | +€1,369 | +14.6% |
| Other amounts payable | 47/48 | €47,562 | €116,655 | +€69,094 | +145.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €57,379 | €49,661 | -€7,718 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,376 | €24,736 | -€1,639 | -6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,677 | €11,059 | +€7,382 | +200.8% |
| Gross operating margin | 9900 | €135,677 | €121,594 | -€14,083 | -10.4% |
| Operating profit (loss) | 9901 | €48,245 | €36,137 | -€12,107 | -25.1% |
| Financial income | 75/76B | €3,126 | €621 | -€2,506 | -80.1% |
| Recurring financial income | 75 | €3,126 | €621 | -€2,506 | -80.1% |
| Financial charges | 65/66B | €1,382 | €1,445 | +€62 | +4.5% |
| Recurring financial charges | 65 | €1,382 | €1,445 | +€62 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €49,989 | €35,313 | -€14,676 | -29.4% |
| Income taxes | 67/77 | €10,777 | €5,269 | -€5,509 | -51.1% |
| Profit (loss) for the period | 9904 | €39,212 | €30,045 | -€9,167 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,212 | €30,045 | -€9,167 | -23.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.