DEVA - FYTO: 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.
What changed
DEVA - FYTO
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.3m
2024 · €2.3m+€19,303
Equity
€5.0m
2024 · €5.2m-€205,794
Cash
€1.2m
2024 · €1.5m-€333,956
Balance sheet total
€8.4m
2024 · €5.8m+€2.6m
Largest movements
Assets
- Receivables within one year +€2.0m
up €2.0m (+85.0%), from €2.4m to €4.4m
of which Other amounts receivable: +€1.5m
- Stocks and contracts +€621,888
up €621,888 (+39.9%), from €1.6m to €2.2m
- Cash -€333,956
down €333,956 (-21.8%), from €1.5m to €1.2m
mainly Contributions, distributions and other (-€2.5m) and Receivables within one year (-€2.0m)
- Financial fixed assets +€260,000
new in 2025: €260,000
Equity and liabilities
- Debts after one year +€1.9m
new in 2025: €1.9m
- Trade debts +€349,809
up €349,809 (+113.5%), from €308,316 to €658,125
- Current portion of long-term debt +€295,052
new in 2025: €295,052
- Reserves -€205,794
down €205,794 (-4.1%), from €5.0m to €4.8m
of which Tax-exempt reserves: -€846,210
- Tax, wage and social debts +€144,823
up €144,823 (+111.7%), from €129,707 to €274,530
of which Taxes: +€136,355
Income statement
- Turnover +€814,756
up €814,756 (+5.2%), from €15.7m to €16.5m
- Write-downs +€471,639
up €471,639 (+98.4%), from -€479,329 to -€7,690
- Staff costs +€188,049
up €188,049 (+16.9%), from €1.1m to €1.3m
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.
Result 2024
€2.3m
Turnover
+€814,756
Other operating income
+€53,519
Goods and materials
-€3,288
Services and other goods
-€159,384
Staff costs
-€188,049
Depreciation
-€3,654
Write-downs
-€471,639
Other operating charges
-€14,609
Other operating items
-€42,881
Financial income
+€46,308
Financial charges
+€5,856
Taxes
-€17,632
Result 2025
€2.3m
Cash bridge derived
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.
From operations
+€364,671
Investment
-€393,258
Financing
-€305,369
Cash 2024
€1.5m
From operations (derived)
+€364,671
Net result for the year
+€2.3m
Depreciation
+€112,086
Stocks and contracts
-€621,888
Receivables within one year
-€2.0m
Deferred charges and accrued income
+€13,491
Trade debts
+€349,809
Tax, wage and social debts
+€144,823
Other debts
+€72,792
Accrued charges and deferred income
+€28,712
Investment (derived)
-€393,258
Investment in fixed assets (net)
-€393,258
Financing
-€305,369
Debts after one year
+€1.9m
Current portion of long-term debt
+€295,052
Contributions, distributions and other
-€2.5m
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,838,169 | €8,406,140 | +€2.6m | +44.0% |
| Fixed assets | 21/28 | €338,876 | €620,047 | +€281,172 | +83.0% |
| Intangible fixed assets | 21 | €58,173 | €13,746 | -€44,427 | -76.4% |
| Tangible fixed assets | 22/27 | €280,702 | €346,301 | +€65,599 | +23.4% |
| Land and buildings | 22 | €20,000 | €20,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €134,231 | €121,286 | -€12,945 | -9.6% |
| Furniture and vehicles | 24 | €65,773 | €151,812 | +€86,039 | +130.8% |
| Other tangible fixed assets | 26 | €60,698 | €53,204 | -€7,495 | -12.3% |
| Financial fixed assets | 28 | - | €260,000 | +€260,000 | |
| Companies linked by participating interests | 282/3 | - | €260,000 | +€260,000 | |
| Participating interests | 282 | - | €260,000 | +€260,000 | |
| Current assets | 29/58 | €5,499,293 | €7,786,093 | +€2.3m | +41.6% |
| Stocks and contracts in progress | 3 | €1,558,820 | €2,180,708 | +€621,888 | +39.9% |
| Stocks | 30/36 | €1,558,820 | €2,180,708 | +€621,888 | +39.9% |
| Goods purchased for resale | 34 | €1,558,820 | €2,180,708 | +€621,888 | +39.9% |
| Amounts receivable within one year | 40/41 | €2,367,079 | €4,379,437 | +€2.0m | +85.0% |
| Trade receivables | 40 | €2,350,182 | €2,877,562 | +€527,380 | +22.4% |
| Other amounts receivable | 41 | €16,897 | €1,501,875 | +€1.5m | +8788.3% |
| Cash at bank and in hand | 54/58 | €1,534,698 | €1,200,743 | -€333,956 | -21.8% |
| Deferred charges and accrued income | 490/1 | €38,696 | €25,205 | -€13,491 | -34.9% |
| Total equity and liabilities | 10/49 | €5,838,169 | €8,406,140 | +€2.6m | +44.0% |
| Equity | 10/15 | €5,238,169 | €5,032,375 | -€205,794 | -3.9% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Capital | 10 | €210,000 | €210,000 | = | 0.0% |
| Issued capital | 100 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €5,028,169 | €4,822,375 | -€205,794 | -4.1% |
| Non-distributable reserves | 130/1 | €21,000 | €21,000 | = | 0.0% |
| Legal reserve | 130 | €21,000 | €21,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,073,550 | €227,340 | -€846,210 | -78.8% |
| Distributable reserves | 133 | €3,933,619 | €4,574,035 | +€640,416 | +16.3% |
| Amounts payable | 17/49 | €599,999 | €3,373,765 | +€2.8m | +462.3% |
| Amounts payable after more than one year | 17 | - | €1,882,579 | +€1.9m | |
| Financial debts | 170/4 | - | €1,882,579 | +€1.9m | |
| Credit institutions | 173 | - | €1,882,579 | +€1.9m | |
| Amounts payable within one year | 42/48 | €598,231 | €1,460,707 | +€862,476 | +144.2% |
| Current portion of amounts payable after more than one year | 42 | - | €295,052 | +€295,052 | |
| Trade debts | 44 | €308,316 | €658,125 | +€349,809 | +113.5% |
| Suppliers | 440/4 | €308,316 | €658,125 | +€349,809 | +113.5% |
| Taxes, remuneration and social security | 45 | €129,707 | €274,530 | +€144,823 | +111.7% |
| Taxes | 450/3 | €23,672 | €160,027 | +€136,355 | +576.0% |
| Remuneration and social security | 454/9 | €106,035 | €114,502 | +€8,467 | +8.0% |
| Other amounts payable | 47/48 | €160,208 | €233,000 | +€72,792 | +45.4% |
| Accrued charges and deferred income | 492/3 | €1,768 | €30,480 | +€28,712 | +1624.0% |
| Operating income | 70/76A | €15,870,090 | €16,681,900 | +€811,810 | +5.1% |
| Turnover | 70 | €15,735,180 | €16,549,935 | +€814,756 | +5.2% |
| Other operating income | 74 | €78,447 | €131,965 | +€53,519 | +68.2% |
| Non-recurring operating income | 76A | €56,464 | - | -€56,464 | |
| Operating charges | 60/66A | €12,871,371 | €13,698,411 | +€827,039 | +6.4% |
| Goods for resale, raw materials and consumables | 60 | €10,893,548 | €10,896,836 | +€3,288 | 0.0% |
| Purchases | 600/8 | €9,040,288 | €11,518,724 | +€2.5m | +27.4% |
| Change in stocks: decrease (increase) | 609 | €1,853,260 | -€621,888 | -€2.5m | |
| Services and other goods | 61 | €1,201,250 | €1,360,634 | +€159,384 | +13.3% |
| Remuneration, social security and pensions | 62 | €1,113,121 | €1,301,170 | +€188,049 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,432 | €112,086 | +€3,654 | +3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€479,329 | -€7,690 | +€471,639 | +98.4% |
| Other operating charges | 640/8 | €20,766 | €35,375 | +€14,609 | +70.3% |
| Non-recurring operating charges | 66A | €13,583 | - | -€13,583 | |
| Operating profit (loss) | 9901 | €2,998,719 | €2,983,490 | -€15,229 | -0.5% |
| Financial income | 75/76B | €68,577 | €114,886 | +€46,308 | +67.5% |
| Recurring financial income | 75 | €68,577 | €114,886 | +€46,308 | +67.5% |
| Income from current assets | 751 | - | €37,502 | +€37,502 | |
| Other financial income | 752/9 | €68,577 | €77,383 | +€8,806 | +12.8% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €35,722 | €29,866 | -€5,856 | -16.4% |
| Recurring financial charges | 65 | €35,722 | €29,866 | -€5,856 | -16.4% |
| Debt charges | 650 | €32,072 | €26,260 | -€5,812 | -18.1% |
| Other financial charges | 652/9 | €3,649 | €3,606 | -€44 | -1.2% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €3,031,574 | €3,068,510 | +€36,935 | +1.2% |
| Income taxes | 67/77 | €773,672 | €791,304 | +€17,632 | +2.3% |
| Taxes | 670/3 | €773,672 | €791,304 | +€17,632 | +2.3% |
| Profit (loss) for the period | 9904 | €2,257,902 | €2,277,206 | +€19,303 | +0.9% |
| Transfer from tax-exempt reserves | 789 | - | €846,210 | +€846,210 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,257,902 | €3,123,416 | +€865,513 | +38.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.