CARROSSERIE BART 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.
CARROSSERIE BART DEVOS
Largest movements
- Receivables within one year -€12,439
down €12,439 (-42.5%), from €29,287 to €16,848
of which Trade receivables: -€15,850
- Deferred charges and accrued income +€6,266
up €6,266 (+299%), from €2,096 to €8,363
- Cash -€5,667
down €5,667 (-14.7%), from €38,430 to €32,763
mainly Investment in fixed assets (net) (-€19,300) and Debts after one year (-€12,546)
- Tangible fixed assets +€4,243
up €4,243 (+5.8%), from €73,136 to €77,379
of which Furniture and vehicles: +€14,027
- Reserves +€21,050
up €21,050 (+58.0%), from €36,296 to €57,346
of which Tax-exempt reserves: +€21,050
- Debts after one year -€12,546
down €12,546 (-20.2%), from €62,082 to €49,536
- Trade debts -€8,882
down €8,882 (-42.4%), from €20,938 to €12,057
- Tax, wage and social debts -€6,194
down €6,194 (-77.7%), from €7,974 to €1,779
- Current portion of long-term debt +€4,207
up €4,207 (+25.1%), from €16,786 to €20,992
- Purchases and services -€18,675
down €18,675 (-12.6%), from €148,562 to €129,887
- Gross operating margin +€9,017
up €9,017 (+29.2%), from €30,865 to €39,882
- Turnover -€8,210
down €8,210 (-4.6%), from €177,711 to €169,501
- Other operating charges +€2,888
up €2,888 (+288%), from €1,002 to €3,890
- Taxes -€1,834
down €1,834 (-48.5%), from €3,778 to €1,944
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.
Derived cash bridge
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 | €179,805 | €171,159 | -€8,645 | -4.8% |
| Fixed assets | 21/28 | €73,136 | €77,379 | +€4,243 | +5.8% |
| Tangible fixed assets | 22/27 | €73,136 | €77,379 | +€4,243 | +5.8% |
| Land and buildings | 22 | €66,885 | €57,322 | -€9,563 | -14.3% |
| Plant, machinery and equipment | 23 | €222 | €0 | -€222 | -100% |
| Furniture and vehicles | 24 | €6,029 | €20,057 | +€14,027 | +233% |
| Current assets | 29/58 | €106,668 | €93,780 | -€12,888 | -12.1% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,856 | €5,807 | -€1,049 | -15.3% |
| Stocks | 30/36 | €6,856 | €5,807 | -€1,049 | -15.3% |
| Amounts receivable within one year | 40/41 | €29,287 | €16,848 | -€12,439 | -42.5% |
| Trade receivables | 40 | €28,963 | €13,113 | -€15,850 | -54.7% |
| Other amounts receivable | 41 | €324 | €3,735 | +€3,411 | +1,054% |
| Cash at bank and in hand | 54/58 | €38,430 | €32,763 | -€5,667 | -14.7% |
| Deferred charges and accrued income | 490/1 | €2,096 | €8,363 | +€6,266 | +299% |
| Total equity and liabilities | 10/49 | €179,805 | €171,159 | -€8,645 | -4.8% |
| Equity | 10/15 | €63,361 | €80,564 | +€17,203 | +27.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,296 | €57,346 | +€21,050 | +58.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €12,630 | €33,680 | +€21,050 | +167% |
| Distributable reserves | 133 | €23,666 | €23,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,865 | €17,018 | -€3,847 | -18.4% |
| Amounts payable | 17/49 | €116,444 | €90,595 | -€25,848 | -22.2% |
| Amounts payable after more than one year | 17 | €62,082 | €49,536 | -€12,546 | -20.2% |
| Financial debts | 170/4 | €62,082 | €49,536 | -€12,546 | -20.2% |
| Amounts payable within one year | 42/48 | €54,361 | €41,059 | -€13,302 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €16,786 | €20,992 | +€4,207 | +25.1% |
| Financial debts | 43 | €5,664 | €5,707 | +€43 | +0.8% |
| Other loans | 439 | €5,664 | €5,707 | +€43 | +0.8% |
| Trade debts | 44 | €20,938 | €12,057 | -€8,882 | -42.4% |
| Suppliers | 440/4 | €20,938 | €12,057 | -€8,882 | -42.4% |
| Taxes, remuneration and social security | 45 | €7,974 | €1,779 | -€6,194 | -77.7% |
| Taxes | 450/3 | €7,974 | €1,779 | -€6,194 | -77.7% |
| Other amounts payable | 47/48 | €3,000 | €524 | -€2,476 | -82.5% |
| Turnover | 70 | €177,711 | €169,501 | -€8,210 | -4.6% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €148,562 | €129,887 | -€18,675 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,308 | €15,057 | +€749 | +5.2% |
| Other operating charges | 640/8 | €1,002 | €3,890 | +€2,888 | +288% |
| Gross operating margin | 9900 | €30,865 | €39,882 | +€9,017 | +29.2% |
| Operating profit (loss) | 9901 | €15,556 | €20,935 | +€5,380 | +34.6% |
| Financial income | 75/76B | €1,334 | €1,085 | -€249 | -18.7% |
| Recurring financial income | 75 | €1,334 | €1,085 | -€249 | -18.7% |
| Financial charges | 65/66B | €3,359 | €2,873 | -€486 | -14.5% |
| Recurring financial charges | 65 | €3,359 | €2,873 | -€486 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €13,530 | €19,147 | +€5,617 | +41.5% |
| Income taxes | 67/77 | €3,778 | €1,944 | -€1,834 | -48.5% |
| Profit (loss) for the period | 9904 | €9,752 | €17,203 | +€7,451 | +76.4% |
| Transfer to tax-exempt reserves | 689 | €12,630 | €21,050 | +€8,420 | +66.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,878 | -€3,847 | -€969 | -33.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.