DEVERGNIES: 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.
DEVERGNIES
Largest movements
- Cash -€1,810
down €1,810 (-32.9%), from €5,509 to €3,699
mainly Other debts (-€9,060) and Net result for the year (-€1,810)
- Tax, wage and social debts +€9,060
new in 2025: €9,060
- Other debts -€9,060
no longer reported in 2025 (was €9,060)
- Profit (loss) carried forward -€1,810
down €1,810 (-11.6%), from -€15,616 to -€17,426
- Purchases and services +€1,620
new in 2025: €1,620
- Gross operating margin +€84
up €84 (+4.9%), from -€1,704 to -€1,620
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 | €43,712 | €41,902 | -€1,810 | -4.1% |
| Current assets | 29/58 | €43,712 | €41,902 | -€1,810 | -4.1% |
| Stocks and contracts in progress | 3 | €36,000 | €36,000 | = | 0.0% |
| Stocks | 30/36 | €36,000 | €36,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,203 | €2,203 | = | 0.0% |
| Other amounts receivable | 41 | €2,203 | €2,203 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,509 | €3,699 | -€1,810 | -32.9% |
| Total equity and liabilities | 10/49 | €43,712 | €41,902 | -€1,810 | -4.1% |
| Equity | 10/15 | -€1,976 | -€3,786 | -€1,810 | -91.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Legal reserve | 130 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,616 | -€17,426 | -€1,810 | -11.6% |
| Amounts payable | 17/49 | €45,688 | €45,688 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,688 | €45,688 | = | 0.0% |
| Trade debts | 44 | €36,628 | €36,628 | = | 0.0% |
| Suppliers | 440/4 | €36,628 | €36,628 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €9,060 | +€9,060 | |
| Remuneration and social security | 454/9 | - | €9,060 | +€9,060 | |
| Other amounts payable | 47/48 | €9,060 | - | -€9,060 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,620 | +€1,620 | |
| Gross operating margin | 9900 | -€1,704 | -€1,620 | +€84 | +4.9% |
| Operating profit (loss) | 9901 | -€1,704 | -€1,620 | +€84 | +4.9% |
| Financial charges | 65/66B | €190 | €190 | = | 0.0% |
| Recurring financial charges | 65 | €190 | €190 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,894 | -€1,810 | +€84 | +4.4% |
| Profit (loss) for the period | 9904 | -€1,894 | -€1,810 | +€84 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,894 | -€1,810 | +€84 | +4.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.