BOUWBEDRIJF DEVREKER: 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.
BOUWBEDRIJF DEVREKER
Largest movements
- Tangible fixed assets +€250,310
up €250,310 (+30.4%), from €823,138 to €1.1m
of which Land and buildings: +€243,852
- Cash -€18,095
down €18,095 (-51.3%), from €35,303 to €17,207
mainly Investment in fixed assets (net) (-€301,927) and Debts after one year (-€35,067)
- Stocks and contracts +€15,550
new in 2024: €15,550
- Advances received +€265,000
new in 2024: €265,000
- Debts after one year -€35,067
down €35,067 (-8.4%), from €415,230 to €380,162
- Other debts +€24,262
up €24,262 (+19.6%), from €123,608 to €147,870
- Trade debts -€21,508
down €21,508 (-46.3%), from €46,420 to €24,912
- Current portion of long-term debt +€14,354
up €14,354 (+27.8%), from €51,644 to €65,998
- Gross operating margin -€32,291
down €32,291 (-28.9%), from €111,771 to €79,481
- Depreciation +€13,461
up €13,461 (+35.3%), from €38,157 to €51,617
- Taxes -€6,116
down €6,116 (-93.5%), from €6,540 to €424
- Other operating charges -€2,743
down €2,743 (-19.4%), from €14,140 to €11,397
- Financial charges -€2,387
down €2,387 (-11.1%), from €21,509 to €19,122
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.
Derived cash bridge
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 | €1,162,116 | €1,405,985 | +€243,870 | +21.0% |
| Fixed assets | 21/28 | €823,138 | €1,073,447 | +€250,310 | +30.4% |
| Tangible fixed assets | 22/27 | €823,138 | €1,073,447 | +€250,310 | +30.4% |
| Land and buildings | 22 | €722,464 | €966,316 | +€243,852 | +33.8% |
| Plant, machinery and equipment | 23 | €403 | €202 | -€202 | -50.0% |
| Leasing and similar rights | 25 | €100,270 | €106,929 | +€6,659 | +6.6% |
| Current assets | 29/58 | €338,978 | €332,538 | -€6,440 | -1.9% |
| Stocks and contracts in progress | 3 | - | €15,550 | +€15,550 | |
| Contracts in progress | 37 | - | €15,550 | +€15,550 | |
| Amounts receivable within one year | 40/41 | €301,203 | €297,496 | -€3,707 | -1.2% |
| Trade receivables | 40 | €204,387 | €267,470 | +€63,083 | +30.9% |
| Other amounts receivable | 41 | €96,816 | €30,026 | -€66,790 | -69.0% |
| Cash at bank and in hand | 54/58 | €35,303 | €17,207 | -€18,095 | -51.3% |
| Deferred charges and accrued income | 490/1 | €2,472 | €2,285 | -€187 | -7.6% |
| Total equity and liabilities | 10/49 | €1,162,116 | €1,405,985 | +€243,870 | +21.0% |
| Equity | 10/15 | €458,647 | €456,039 | -€2,608 | -0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €16,125 | €16,125 | = | 0.0% |
| Reserves | 13 | €429,393 | €428,085 | -€1,307 | -0.3% |
| Tax-exempt reserves | 132 | €147,393 | €146,085 | -€1,307 | -0.9% |
| Distributable reserves | 133 | €282,000 | €282,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €729 | -€572 | -€1,300 | |
| Provisions and deferred taxes | 16 | €49,131 | €48,695 | -€436 | -0.9% |
| Deferred taxes | 168 | €49,131 | €48,695 | -€436 | -0.9% |
| Amounts payable | 17/49 | €654,338 | €901,251 | +€246,913 | +37.7% |
| Amounts payable after more than one year | 17 | €415,230 | €380,162 | -€35,067 | -8.4% |
| Financial debts | 170/4 | €415,230 | €380,162 | -€35,067 | -8.4% |
| Amounts payable within one year | 42/48 | €228,202 | €513,223 | +€285,021 | +125% |
| Current portion of amounts payable after more than one year | 42 | €51,644 | €65,998 | +€14,354 | +27.8% |
| Trade debts | 44 | €46,420 | €24,912 | -€21,508 | -46.3% |
| Suppliers | 440/4 | €46,420 | €24,912 | -€21,508 | -46.3% |
| Advances received on contracts in progress | 46 | - | €265,000 | +€265,000 | |
| Taxes, remuneration and social security | 45 | €6,530 | €9,443 | +€2,914 | +44.6% |
| Taxes | 450/3 | €6,530 | €9,443 | +€2,914 | +44.6% |
| Other amounts payable | 47/48 | €123,608 | €147,870 | +€24,262 | +19.6% |
| Accrued charges and deferred income | 492/3 | €10,907 | €7,866 | -€3,041 | -27.9% |
| Non-recurring operating income | 76A | - | €1,620 | +€1,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,157 | €51,617 | +€13,461 | +35.3% |
| Other operating charges | 640/8 | €14,140 | €11,397 | -€2,743 | -19.4% |
| Gross operating margin | 9900 | €111,771 | €79,481 | -€32,291 | -28.9% |
| Operating profit (loss) | 9901 | €59,475 | €16,467 | -€43,008 | -72.3% |
| Financial income | 75/76B | €16 | €36 | +€20 | +129% |
| Recurring financial income | 75 | €16 | €36 | +€20 | +129% |
| Financial charges | 65/66B | €21,509 | €19,122 | -€2,387 | -11.1% |
| Recurring financial charges | 65 | €21,509 | €19,122 | -€2,387 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €37,981 | -€2,620 | -€40,601 | |
| Transfer from deferred taxes | 780 | €243 | €436 | +€193 | +79.2% |
| Income taxes | 67/77 | €6,540 | €424 | -€6,116 | -93.5% |
| Profit (loss) for the period | 9904 | €31,685 | -€2,608 | -€34,292 | |
| Transfer from tax-exempt reserves | 789 | €730 | €1,307 | +€578 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,414 | -€1,300 | -€33,714 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.