DEVACHT TOM: 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.
DEVACHT TOM
Largest movements
- Receivables within one year -€14,658
down €14,658 (-35.5%), from €41,338 to €26,680
of which Trade receivables: -€9,879
- Stocks and contracts -€10,963
down €10,963 (-100.0%), from €10,963 to €0
of which Stocks: -€5,922
- Tangible fixed assets -€10,555
down €10,555 (-61.8%), from €17,081 to €6,526
of which Leasing and similar rights: -€8,401
- Other debts -€19,790
down €19,790 (-69.2%), from €28,618 to €8,828
- Advances received -€6,368
down €6,368 (-100.0%), from €6,368 to €0
- Profit (loss) carried forward -€5,923
down €5,923 (-19.1%), from -€30,934 to -€36,857
- Accrued charges and deferred income -€1,710
down €1,710 (-100.0%), from €1,710 to €0
- Tax, wage and social debts -€1,507
down €1,507 (-100.0%), from €1,507 to €0
- Gross operating margin +€8,647
up €8,647 (+285.7%), from €3,026 to €11,673
- Financial charges +€3,823
up €3,823 (+205.7%), from €1,858 to €5,681
- Other operating charges +€620
up €620 (+96.6%), from €641 to €1,261
- Depreciation +€204
up €204 (+2.0%), from €10,352 to €10,555
- Staff costs +€120
new in 2025: €120
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,719 | €59,420 | -€35,298 | -37.3% |
| Fixed assets | 21/28 | €17,081 | €6,526 | -€10,555 | -61.8% |
| Tangible fixed assets | 22/27 | €17,081 | €6,526 | -€10,555 | -61.8% |
| Plant, machinery and equipment | 23 | €2,425 | €1,027 | -€1,397 | -57.6% |
| Furniture and vehicles | 24 | €1,395 | €638 | -€757 | -54.3% |
| Leasing and similar rights | 25 | €13,261 | €4,861 | -€8,401 | -63.3% |
| Current assets | 29/58 | €77,637 | €52,894 | -€24,743 | -31.9% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €10,963 | €0 | -€10,963 | -100.0% |
| Stocks | 30/36 | €5,922 | €0 | -€5,922 | -100.0% |
| Contracts in progress | 37 | €5,041 | €0 | -€5,041 | -100.0% |
| Amounts receivable within one year | 40/41 | €41,338 | €26,680 | -€14,658 | -35.5% |
| Trade receivables | 40 | €36,560 | €26,680 | -€9,879 | -27.0% |
| Other amounts receivable | 41 | €4,779 | €0 | -€4,779 | -100.0% |
| Cash at bank and in hand | 54/58 | €336 | €1,214 | +€878 | +261.2% |
| Total equity and liabilities | 10/49 | €94,719 | €59,420 | -€35,298 | -37.3% |
| Equity | 10/15 | -€8,934 | -€14,857 | -€5,923 | -66.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,934 | -€36,857 | -€5,923 | -19.1% |
| Amounts payable | 17/49 | €103,653 | €74,277 | -€29,375 | -28.3% |
| Amounts payable after more than one year | 17 | €15,264 | €15,264 | = | 0.0% |
| Financial debts | 170/4 | €15,264 | €15,264 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,679 | €59,013 | -€27,666 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €47,876 | €47,876 | = | 0.0% |
| Trade debts | 44 | €2,310 | €2,310 | = | 0.0% |
| Suppliers | 440/4 | €2,310 | €2,310 | = | 0.0% |
| Advances received on contracts in progress | 46 | €6,368 | €0 | -€6,368 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,507 | €0 | -€1,507 | -100.0% |
| Taxes | 450/3 | €1,507 | €0 | -€1,507 | -100.0% |
| Other amounts payable | 47/48 | €28,618 | €8,828 | -€19,790 | -69.2% |
| Accrued charges and deferred income | 492/3 | €1,710 | €0 | -€1,710 | -100.0% |
| Non-recurring operating income | 76A | €4,600 | €0 | -€4,600 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,352 | €10,555 | +€204 | +2.0% |
| Other operating charges | 640/8 | €641 | €1,261 | +€620 | +96.6% |
| Gross operating margin | 9900 | €3,026 | €11,673 | +€8,647 | +285.7% |
| Operating profit (loss) | 9901 | -€7,966 | -€263 | +€7,704 | +96.7% |
| Financial income | 75/76B | €25 | €21 | -€4 | -17.5% |
| Recurring financial income | 75 | €25 | €21 | -€4 | -17.5% |
| Financial charges | 65/66B | €1,858 | €5,681 | +€3,823 | +205.7% |
| Recurring financial charges | 65 | €1,858 | €5,681 | +€3,823 | +205.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,799 | -€5,923 | +€3,876 | +39.6% |
| Profit (loss) for the period | 9904 | -€9,799 | -€5,923 | +€3,876 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,799 | -€5,923 | +€3,876 | +39.6% |
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 11 October 2026 via checked.be.