CABINET LAURENT DEVOITILLE: 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.
CABINET LAURENT DEVOITILLE
Largest movements
- Current investments +€66,439
up €66,439 (+10.4%), from €636,500 to €702,939
- Cash -€13,018
down €13,018 (-12.1%), from €107,580 to €94,562
mainly Contributions, distributions and other (-€100,000) and Current investments (-€66,439)
- Reserves +€45,000
up €45,000 (+6.4%), from €700,610 to €745,610
- Debts after one year -€12,876
down €12,876 (-42.6%), from €30,226 to €17,350
- Gross operating margin -€122,928
down €122,928 (-42.2%), from €291,453 to €168,525
- Financial income +€86,018
up €86,018 (+20431.8%), from €421 to €86,439
of which Non-recurring financial income: +€86,439
- Taxes -€5,959
down €5,959 (-8.5%), from €70,312 to €64,353
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 | €916,413 | €956,241 | +€39,828 | +4.3% |
| Fixed assets | 21/28 | €93,686 | €84,836 | -€8,850 | -9.4% |
| Tangible fixed assets | 22/27 | €56,858 | €48,008 | -€8,850 | -15.6% |
| Furniture and vehicles | 24 | €53,473 | €46,127 | -€7,346 | -13.7% |
| Other tangible fixed assets | 26 | €3,385 | €1,881 | -€1,504 | -44.4% |
| Financial fixed assets | 28 | €36,828 | €36,828 | = | 0.0% |
| Current assets | 29/58 | €822,727 | €871,406 | +€48,679 | +5.9% |
| Amounts receivable within one year | 40/41 | €72,450 | €73,286 | +€836 | +1.2% |
| Trade receivables | 40 | €22,861 | €7,951 | -€14,910 | -65.2% |
| Other amounts receivable | 41 | €49,589 | €65,335 | +€15,746 | +31.8% |
| Current investments | 50/53 | €636,500 | €702,939 | +€66,439 | +10.4% |
| Cash at bank and in hand | 54/58 | €107,580 | €94,562 | -€13,018 | -12.1% |
| Deferred charges and accrued income | 490/1 | €6,197 | €619 | -€5,578 | -90.0% |
| Total equity and liabilities | 10/49 | €916,413 | €956,241 | +€39,828 | +4.3% |
| Equity | 10/15 | €826,470 | €875,445 | +€48,975 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €700,610 | €745,610 | +€45,000 | +6.4% |
| Distributable reserves | 133 | €700,610 | €745,610 | +€45,000 | +6.4% |
| Profit (loss) carried forward | 14 | €107,260 | €111,235 | +€3,975 | +3.7% |
| Amounts payable | 17/49 | €89,943 | €80,797 | -€9,146 | -10.2% |
| Amounts payable after more than one year | 17 | €30,226 | €17,350 | -€12,876 | -42.6% |
| Financial debts | 170/4 | €30,226 | €17,350 | -€12,876 | -42.6% |
| Amounts payable within one year | 42/48 | €59,717 | €63,447 | +€3,730 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €12,311 | €12,876 | +€565 | +4.6% |
| Trade debts | 44 | €6,709 | €5,630 | -€1,079 | -16.1% |
| Suppliers | 440/4 | €6,709 | €5,630 | -€1,079 | -16.1% |
| Taxes, remuneration and social security | 45 | €32,050 | €29,861 | -€2,189 | -6.8% |
| Taxes | 450/3 | €26,464 | €26,756 | +€292 | +1.1% |
| Remuneration and social security | 454/9 | €5,586 | €3,105 | -€2,481 | -44.4% |
| Other amounts payable | 47/48 | €8,647 | €15,080 | +€6,433 | +74.4% |
| Remuneration, social security and pensions | 62 | €20,502 | €20,256 | -€246 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,075 | €19,588 | +€513 | +2.7% |
| Other operating charges | 640/8 | €1,850 | €454 | -€1,396 | -75.5% |
| Gross operating margin | 9900 | €291,453 | €168,525 | -€122,928 | -42.2% |
| Operating profit (loss) | 9901 | €250,026 | €128,226 | -€121,800 | -48.7% |
| Financial income | 75/76B | €421 | €86,439 | +€86,018 | +20431.8% |
| Recurring financial income | 75 | €421 | €86,439 | +€86,018 | +20431.8% |
| Non-recurring financial income | 76B | - | €86,439 | +€86,439 | |
| Financial charges | 65/66B | €543 | €1,338 | +€795 | +146.4% |
| Recurring financial charges | 65 | €543 | €1,338 | +€795 | +146.4% |
| Profit (loss) for the period before taxes | 9903 | €249,904 | €213,327 | -€36,577 | -14.6% |
| Income taxes | 67/77 | €70,312 | €64,353 | -€5,959 | -8.5% |
| Profit (loss) for the period | 9904 | €179,592 | €148,975 | -€30,617 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €179,592 | €148,975 | -€30,617 | -17.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.