CHANTIER DEVILEZ DENIS: 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.
CHANTIER DEVILEZ DENIS
Largest movements
- Cash -€162,943
down €162,943 (-76.6%), from €212,715 to €49,772
mainly Other debts (-€181,032) and Receivables within one year (-€10,992)
- Receivables within one year +€10,992
up €10,992 (+373%), from €2,950 to €13,942
of which Trade receivables: +€9,892
- Tangible fixed assets -€4,931
down €4,931 (-15.0%), from €32,932 to €28,001
of which Land and buildings: -€4,814
- Stocks and contracts -€3,719
down €3,719 (-26.2%), from €14,195 to €10,476
- Other debts -€181,032
down €181,032 (-96.9%), from €186,861 to €5,829
- Reserves +€19,055
up €19,055 (+34.1%), from €55,860 to €74,915
- Gross operating margin +€9,853
up €9,853 (+47.7%), from €20,640 to €30,493
- Taxes +€1,107
up €1,107 (+30.3%), from €3,654 to €4,761
- Financial income +€979
up €979 (+258%), from €379 to €1,358
- Write-downs +€352
new in 2025: €352
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 | €263,441 | €103,242 | -€160,199 | -60.8% |
| Fixed assets | 21/28 | €33,066 | €28,001 | -€5,065 | -15.3% |
| Tangible fixed assets | 22/27 | €32,932 | €28,001 | -€4,931 | -15.0% |
| Land and buildings | 22 | €32,698 | €27,884 | -€4,814 | -14.7% |
| Plant, machinery and equipment | 23 | €234 | €117 | -€117 | -50.0% |
| Financial fixed assets | 28 | €134 | - | -€134 | |
| Current assets | 29/58 | €230,375 | €75,242 | -€155,133 | -67.3% |
| Stocks and contracts in progress | 3 | €14,195 | €10,476 | -€3,719 | -26.2% |
| Stocks | 30/36 | €14,195 | €10,476 | -€3,719 | -26.2% |
| Amounts receivable within one year | 40/41 | €2,950 | €13,942 | +€10,992 | +373% |
| Trade receivables | 40 | €1,076 | €10,968 | +€9,892 | +919% |
| Other amounts receivable | 41 | €1,874 | €2,974 | +€1,100 | +58.7% |
| Cash at bank and in hand | 54/58 | €212,715 | €49,772 | -€162,943 | -76.6% |
| Deferred charges and accrued income | 490/1 | €515 | €1,051 | +€536 | +104% |
| Total equity and liabilities | 10/49 | €263,441 | €103,242 | -€160,199 | -60.8% |
| Equity | 10/15 | €74,460 | €93,515 | +€19,055 | +25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,860 | €74,915 | +€19,055 | +34.1% |
| Distributable reserves | 133 | €55,860 | €74,915 | +€19,055 | +34.1% |
| Amounts payable | 17/49 | €188,981 | €9,727 | -€179,254 | -94.9% |
| Amounts payable within one year | 42/48 | €188,981 | €9,727 | -€179,254 | -94.9% |
| Trade debts | 44 | €1,145 | €2,659 | +€1,514 | +132% |
| Suppliers | 440/4 | €1,145 | €2,659 | +€1,514 | +132% |
| Taxes, remuneration and social security | 45 | €974 | €1,239 | +€265 | +27.2% |
| Taxes | 450/3 | €974 | €1,239 | +€265 | +27.2% |
| Other amounts payable | 47/48 | €186,861 | €5,829 | -€181,032 | -96.9% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,931 | €4,931 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €352 | +€352 | |
| Other operating charges | 640/8 | €2,461 | €2,392 | -€69 | -2.8% |
| Non-recurring operating charges | 66A | - | €134 | +€134 | |
| Gross operating margin | 9900 | €20,640 | €30,493 | +€9,853 | +47.7% |
| Operating profit (loss) | 9901 | €13,248 | €22,684 | +€9,436 | +71.2% |
| Financial income | 75/76B | €379 | €1,358 | +€979 | +258% |
| Recurring financial income | 75 | €379 | €1,358 | +€979 | +258% |
| Financial charges | 65/66B | €228 | €226 | -€3 | -1.1% |
| Recurring financial charges | 65 | €228 | €226 | -€3 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €13,399 | €23,816 | +€10,418 | +77.8% |
| Income taxes | 67/77 | €3,654 | €4,761 | +€1,107 | +30.3% |
| Profit (loss) for the period | 9904 | €9,744 | €19,055 | +€9,311 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,744 | €19,055 | +€9,311 | +95.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.