Devapork: 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.
Devapork
Largest movements
- Cash -€237,861
down €237,861 (-53.4%), from €445,238 to €207,377
mainly Debts after one year (-€203,804) and Receivables within one year (-€124,863)
- Receivables within one year +€124,863
up €124,863 (+378.8%), from €32,965 to €157,828
of which Other amounts receivable: +€73,879
- Tangible fixed assets -€110,079
down €110,079 (-6.1%), from €1.8m to €1.7m
of which Land and buildings: -€90,699
- Stocks and contracts -€70,684
down €70,684 (-17.4%), from €405,417 to €334,733
- Debts after one year -€203,804
down €203,804 (-11.6%), from €1.8m to €1.6m
of which Financial debts: -€208,386
- Trade debts -€76,630
down €76,630 (-45.8%), from €167,197 to €90,566
- Gross operating margin -€405,824
down €405,824 (-62.5%), from €649,409 to €243,584
- Taxes -€115,124
down €115,124 (-94.4%), from €121,965 to €6,841
- Financial charges -€39,221
down €39,221 (-36.5%), from €107,578 to €68,357
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 | €2,753,850 | €2,453,894 | -€299,956 | -10.9% |
| Fixed assets | 21/28 | €1,863,663 | €1,746,221 | -€117,442 | -6.3% |
| Intangible fixed assets | 21 | €53,826 | €46,476 | -€7,350 | -13.7% |
| Tangible fixed assets | 22/27 | €1,809,824 | €1,699,745 | -€110,079 | -6.1% |
| Land and buildings | 22 | €1,716,105 | €1,625,405 | -€90,699 | -5.3% |
| Plant, machinery and equipment | 23 | €17,331 | €18,398 | +€1,067 | +6.2% |
| Furniture and vehicles | 24 | €76,389 | €55,942 | -€20,447 | -26.8% |
| Financial fixed assets | 28 | €13 | €0 | -€13 | -100.0% |
| Current assets | 29/58 | €890,187 | €707,673 | -€182,514 | -20.5% |
| Stocks and contracts in progress | 3 | €405,417 | €334,733 | -€70,684 | -17.4% |
| Stocks | 30/36 | €405,417 | €334,733 | -€70,684 | -17.4% |
| Amounts receivable within one year | 40/41 | €32,965 | €157,828 | +€124,863 | +378.8% |
| Trade receivables | 40 | €12,680 | €63,664 | +€50,985 | +402.1% |
| Other amounts receivable | 41 | €20,285 | €94,164 | +€73,879 | +364.2% |
| Cash at bank and in hand | 54/58 | €445,238 | €207,377 | -€237,861 | -53.4% |
| Deferred charges and accrued income | 490/1 | €6,568 | €7,735 | +€1,168 | +17.8% |
| Total equity and liabilities | 10/49 | €2,753,850 | €2,453,894 | -€299,956 | -10.9% |
| Equity | 10/15 | €584,987 | €600,340 | +€15,353 | +2.6% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €459,987 | €475,340 | +€15,353 | +3.3% |
| Distributable reserves | 133 | €459,987 | €475,340 | +€15,353 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,168,863 | €1,853,554 | -€315,309 | -14.5% |
| Amounts payable after more than one year | 17 | €1,762,752 | €1,558,948 | -€203,804 | -11.6% |
| Financial debts | 170/4 | €1,647,283 | €1,438,896 | -€208,386 | -12.7% |
| Other amounts payable | 178/9 | €115,470 | €120,051 | +€4,582 | +4.0% |
| Amounts payable within one year | 42/48 | €396,652 | €283,626 | -€113,027 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €213,971 | €188,386 | -€25,585 | -12.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €167,197 | €90,566 | -€76,630 | -45.8% |
| Suppliers | 440/4 | €167,197 | €90,566 | -€76,630 | -45.8% |
| Taxes, remuneration and social security | 45 | €13,819 | €3,007 | -€10,812 | -78.2% |
| Taxes | 450/3 | €11,317 | €0 | -€11,317 | -100.0% |
| Remuneration and social security | 454/9 | €2,501 | €3,007 | +€506 | +20.2% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,458 | €10,981 | +€1,523 | +16.1% |
| Remuneration, social security and pensions | 62 | €8,767 | €12,182 | +€3,415 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,940 | €125,226 | +€5,286 | +4.4% |
| Other operating charges | 640/8 | €17,930 | €17,787 | -€143 | -0.8% |
| Gross operating margin | 9900 | €649,409 | €243,584 | -€405,824 | -62.5% |
| Operating profit (loss) | 9901 | €502,772 | €88,390 | -€414,382 | -82.4% |
| Financial income | 75/76B | €937 | €3,827 | +€2,890 | +308.4% |
| Recurring financial income | 75 | €937 | €3,827 | +€2,890 | +308.4% |
| Financial charges | 65/66B | €107,578 | €68,357 | -€39,221 | -36.5% |
| Recurring financial charges | 65 | €107,578 | €68,357 | -€39,221 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €396,130 | €23,860 | -€372,271 | -94.0% |
| Income taxes | 67/77 | €121,965 | €6,841 | -€115,124 | -94.4% |
| Profit (loss) for the period | 9904 | €274,165 | €17,019 | -€257,146 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €274,165 | €17,019 | -€257,146 | -93.8% |
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 28 September 2026 via checked.be.