DE BOEVER DEVOLDER: 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.
DE BOEVER DEVOLDER
Largest movements
- Tangible fixed assets -€19,232
down €19,232 (-9.2%), from €208,075 to €188,843
of which Plant, machinery and equipment: -€9,743
- Receivables within one year +€12,531
up €12,531 (+191.5%), from €6,543 to €19,074
of which Trade receivables: +€9,307
- Cash +€2,759
up €2,759 (+21.5%), from €12,814 to €15,572
mainly Depreciation (+€20,986) and Net result for the year (+€18,000)
- Profit (loss) carried forward +€18,000
up €18,000 (+164.4%), from €10,951 to €28,951
- Debts after one year -€16,198
down €16,198 (-8.5%), from €190,129 to €173,931
- Trade debts -€8,276
down €8,276 (-92.6%), from €8,933 to €657
- Tax, wage and social debts +€6,486
up €6,486 (+95.7%), from €6,778 to €13,264
of which Taxes: +€6,886
- Other debts -€4,412
down €4,412 (-100.0%), from €4,412 to €0
- Gross operating margin +€13,554
up €13,554 (+37.0%), from €36,594 to €50,148
- Taxes +€1,199
up €1,199 (+30.8%), from €3,889 to €5,088
- Other operating charges +€674
up €674 (+43.3%), from €1,559 to €2,233
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 | €235,655 | €231,524 | -€4,131 | -1.8% |
| Fixed assets | 21/28 | €208,075 | €188,843 | -€19,232 | -9.2% |
| Tangible fixed assets | 22/27 | €208,075 | €188,843 | -€19,232 | -9.2% |
| Land and buildings | 22 | €180,364 | €170,875 | -€9,490 | -5.3% |
| Plant, machinery and equipment | 23 | €27,711 | €17,968 | -€9,743 | -35.2% |
| Current assets | 29/58 | €27,580 | €42,681 | +€15,102 | +54.8% |
| Stocks and contracts in progress | 3 | €5,253 | €5,253 | = | 0.0% |
| Stocks | 30/36 | €5,253 | €5,253 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,543 | €19,074 | +€12,531 | +191.5% |
| Trade receivables | 40 | - | €9,307 | +€9,307 | |
| Other amounts receivable | 41 | €6,543 | €9,767 | +€3,224 | +49.3% |
| Cash at bank and in hand | 54/58 | €12,814 | €15,572 | +€2,759 | +21.5% |
| Deferred charges and accrued income | 490/1 | €2,970 | €2,782 | -€188 | -6.3% |
| Total equity and liabilities | 10/49 | €235,655 | €231,524 | -€4,131 | -1.8% |
| Equity | 10/15 | €10,951 | €28,951 | +€18,000 | +164.4% |
| Profit (loss) carried forward | 14 | €10,951 | €28,951 | +€18,000 | +164.4% |
| Amounts payable | 17/49 | €224,704 | €202,573 | -€22,131 | -9.8% |
| Amounts payable after more than one year | 17 | €190,129 | €173,931 | -€16,198 | -8.5% |
| Financial debts | 170/4 | €190,129 | €173,931 | -€16,198 | -8.5% |
| Amounts payable within one year | 42/48 | €34,575 | €28,642 | -€5,933 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €14,451 | €14,721 | +€269 | +1.9% |
| Trade debts | 44 | €8,933 | €657 | -€8,276 | -92.6% |
| Suppliers | 440/4 | €8,933 | €657 | -€8,276 | -92.6% |
| Taxes, remuneration and social security | 45 | €6,778 | €13,264 | +€6,486 | +95.7% |
| Taxes | 450/3 | €6,378 | €13,264 | +€6,886 | +108.0% |
| Remuneration and social security | 454/9 | €400 | €0 | -€400 | -100.0% |
| Other amounts payable | 47/48 | €4,412 | €0 | -€4,412 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | €38 | +€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,100 | €20,986 | -€114 | -0.5% |
| Other operating charges | 640/8 | €1,559 | €2,233 | +€674 | +43.3% |
| Gross operating margin | 9900 | €36,594 | €50,148 | +€13,554 | +37.0% |
| Operating profit (loss) | 9901 | €13,935 | €26,891 | +€12,956 | +93.0% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €3,538 | €3,803 | +€265 | +7.5% |
| Recurring financial charges | 65 | €3,538 | €3,803 | +€265 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €10,403 | €23,088 | +€12,685 | +121.9% |
| Income taxes | 67/77 | €3,889 | €5,088 | +€1,199 | +30.8% |
| Profit (loss) for the period | 9904 | €6,514 | €18,000 | +€11,486 | +176.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,514 | €18,000 | +€11,486 | +176.3% |
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 12 October 2026 via checked.be.